UK Employee Tax Relief on Expenses: Complete 2026/27 Summary

This is the top-of-funnel summary: every tax relief a UK employee can typically claim, on one page. Each section links to the deep guide. The pattern is the same across every relief: claim direct from HMRC for free; refund firms add value only for complex cases.

The framework - when you can claim

UK tax relief on employee expenses is governed by Part 5 of ITEPA 2003. The general rule (s336): you can claim relief on expenses you incurred wholly, exclusively and necessarily in the performance of your duties.

The "wholly, exclusively and necessarily" test is strict:

• Wholly - the expense was entirely for work, not part-personal.
• Exclusively - used only for work, not for both work and personal.
• Necessarily - required by the duties of your job, not just helpful.

For specific commonly-claimed reliefs (uniform, mileage, working from home), HMRC publishes simplified flat-rates that bypass the strict test. Where a flat-rate is available, use it - it's simpler and rarely contested.

The summary table

Relief	Annual amount (typical)	Eligibility test	Deep guide
Uniform laundry	£60-£1,022 (occupation-specific)	Recognisable uniform you launder yourself	Uniform tax rebate
Mileage Allowance Relief	shortfall × marginal rate	Own vehicle, employer pays under AMAP rates	Mileage tax rebate
Working from home	£312/year	Required (not permitted) by employer to WFH	WFH tax relief
Professional fees and subscriptions	actual cost	Body listed in HMRC's approved list	(covered below)
Tools and equipment	actual cost or flat rate	Required for the job, not provided by employer	(covered below)
Training course costs	actual cost in some cases	Required by employer, not for new role	(covered below)
Travel and subsistence to temporary workplaces	actual cost	Workplace expected duration < 24 months	(covered below)
Marriage Allowance	£252/year	Married/CP, one earns <£12,570, other basic-rate	Marriage Allowance step-by-step

Below: brief sections on the reliefs without dedicated deep guides yet.

Professional fees and subscriptions

You can claim tax relief on subscriptions to professional bodies on HMRC's "List 3" (the approved list). Common examples:

• ICAEW, ACCA, CIMA, CIPFA (accountancy)
• BMA, GMC, NMC, RCN (medical / nursing)
• Law Society, Bar Council (legal)
• RICS, RIBA, IStructE (built environment)
• CIPD, CMI (HR / management)
• Many others

The relief equals the subscription cost × your marginal tax rate. A £350 RCN subscription for a basic-rate nurse = £70/year refund.

Claim through your HMRC Personal Tax Account or via P87. HMRC adjusts your code so future relief flows automatically.

If your professional body isn't on List 3, you can't claim. Check the current List 3 at gov.uk/government/publications/professional-bodies-approved-for-tax-relief-list-3.

Tools and equipment

You can claim relief on tools, equipment and protective clothing that you bought yourself and are required for your job. Two routes:

• Flat rate - HMRC publishes per-occupation flat rates (e.g. £140 for a joiner, £120 for an electrician). Same approach as uniform - pick the relief, claim, no receipts needed.
• Actual cost - keep receipts and claim what you spent. Useful if your actual costs are well above the flat rate (a heavy investment in tools in one year).

Capital allowances apply for higher-value items (over £1,000). For these, you can typically claim 100% in the year of purchase under the Annual Investment Allowance - but the rules get complex. Talk to a CTA-qualified tax adviser if a single item exceeds £1,500.

Training course costs

Tax relief on training is restrictive:

• Required by your employer to do your CURRENT job: relief usually available.
• For your CURRENT role's continuing professional development: usually available (and often paid by employer untaxed).
• For a NEW role or career change: NOT generally available as employment expense relief.

HMRC's view (EIM32530): training that "merely improves" your existing skills usually qualifies; training that prepares you for a new role generally doesn't.

If your employer pays for training, it's typically a tax-free benefit. If you pay yourself for training your employer requires, claim via P87.

Travel and subsistence to temporary workplaces

Your normal commute (home to your normal workplace) is not deductible. Period.

Travel to a temporary workplace is deductible. A workplace is "temporary" if you're expected to work there for less than 24 months. After 24 months it becomes a permanent workplace and the deduction stops.

Subsistence (food, accommodation) on temporary-workplace trips is also deductible - usually claimed at HMRC's published "scale rates" or actual cost with receipts.

This is one of the more often-misunderstood reliefs. Common patterns:

• Site-based contractor sent to a different client site for 6 months: temporary workplace, travel + subsistence claimable.
• Employee sent to head office one day a week for ongoing meetings: NOT temporary - head office is treated as a regular workplace.
• Employee on secondment expected to last 18 months but extends to 30: becomes permanent at the point the expectation crosses 24 months - claim deductions only up to that point.

For substantial mixed travel patterns, see HMRC's helpsheet HS207 or get advice from a CTA-qualified tax adviser.

Backdating

Most reliefs can be backdated up to 4 tax years. In 2026/27 that means you can claim back to 2022/23. After 5 April 2027 the 2022/23 window closes.

If you've never claimed any of the above and you've been eligible for several years, the cumulative refund can be substantial (£500-£2,000+ for a basic-rate taxpayer with multiple eligible reliefs).

How to claim - single trip through the HMRC Personal Tax Account

1. Sign in at gov.uk/personal-tax-account.
2. Click "Claim tax relief for your job expenses" (the same starting point for every relief above).
3. Walk through each relief in turn. The system handles uniform, mileage, working from home, professional fees, tools, and training in a single sitting.
4. Backdate each one to the earliest year you were eligible.
5. Submit.

HMRC processes each relief separately, may issue a refund for backdated years, and adjusts your tax code so future relief flows automatically.

When a refund firm adds value

Refund firms typically charge 20-35% of the refund. For straightforward single-relief claims (uniform, WFH, simple mileage), the maths overwhelmingly favours doing it yourself.

Refund firms can add value when:

• You have multiple years' worth of multiple unclaimed reliefs and your records are scattered.
• You have complex mileage with mixed personal/business use that needs reconstruction.
• You have historical professional fees at a firm that's no longer in business.
• HMRC has already disputed a previous claim and you need representation.
• You have mixed self-employed and PAYE income and the reliefs need to be allocated correctly.

For a straightforward single-relief claim, free is the right answer.

Disclaimer

PayslipIQ provides automated educational guidance based on the figures you supply. It is not regulated tax advice. Tax-relief rules can interact in complex ways with Self Assessment, salary sacrifice, and benefits in kind. For substantial multi-year claims or unusual circumstances, consult a CTA-qualified tax adviser.