Uniform Tax Rebate UK: the £60 Flat Rate and What It Pays

If you wear a recognisable work uniform that you have to wash at home, you can claim a flat-rate tax allowance from HMRC for the cost of laundering it. Most people qualify for at least £60 a year - and you can backdate the claim up to four tax years, so a typical first-time claim is around £48 in your pocket (basic-rate tax on £60 × 4 years = £48). Some occupations qualify for higher amounts.

This guide tells you whether you qualify, how much you can claim, and exactly how to claim it directly from HMRC for free. You do not need a refund firm for this - the form is simple and HMRC processes it without fuss.

To check whether the tax, NI and PAYE lines look right on your own slip, see How do I check my payslip is correct?.

Do you qualify?

You qualify if all of these are true:

1. You wear a uniform that's recognisable as identifying you as having a particular job (a branded polo, a chef's whites, a nurse's tunic, a high-vis with company logo, an airline uniform).
2. Your employer requires you to wear it.
3. You have to launder, repair or replace it yourself (your employer does not provide a free laundry service).
4. You paid income tax in the year you're claiming for.

You don't qualify if:

• Your uniform is "everyday clothing" (a dark suit or smart office attire, even if your employer requires it).
• Your employer launders it, provides cleaning vouchers, or has on-site facilities you can use.
• Your employer reimburses you for the cleaning cost.

A useful test: if you wouldn't wear it down the high street on a Saturday, it's a uniform; if you would, HMRC will probably reject the claim.

How much you can claim

HMRC publishes a list of "flat-rate expenses" by occupation - the amount you can claim depends on your job. The standard amount for most uniformed workers is £60 a year, but several occupations qualify for substantially more.

Source: HMRC, job expenses for uniforms, work clothing and tools, which carries the full industry-by-industry table. The underlying manual reference is EIM32712.

The figures above are the annual taxable income you can deduct, not the cash refund. The cash refund is the income tax you'd have paid on that amount: 20% for basic-rate, 40% for higher-rate.

For a basic-rate nurse claiming £125/year for 4 years = £500 deductible × 20% = £100 refund.

How to claim - the free DIY route

You have two routes, both free.

Route 1 - Online via your Personal Tax Account (fastest)

1. Sign in to your HMRC Personal Tax Account at gov.uk/personal-tax-account.
2. Click "Tax-free allowance for uniforms" (search the dashboard if it's not on the front page).
3. Select your occupation from HMRC's list.
4. Confirm the years you're claiming for (usually current year + previous 4).
5. Submit.

HMRC adjusts your tax code so you stop paying tax on the relevant amount going forward, and issues a refund for the prior years, paid into your bank account or set against what you owe. HMRC publishes no processing time for this; its reply-time tool gives the current estimate.

Route 2 - Form P87 (paper or online form)

Use this if you don't have a Personal Tax Account or you're claiming for a specific occupation not on HMRC's online dropdown.

The P87 form is at gov.uk/government/publications/income-tax-tax-relief-for-expenses-of-employment-p87. Fill it in and post it to:

Pay As You Earn HM Revenue and Customs BX9 1AS United Kingdom

P87 is also accepted online via the Government Gateway. Online is faster.

Backdating - claim up to 4 years

You can claim for the current tax year plus the previous four. In 2026/27 that means you can claim:

• 2026/27 (current)
• 2025/26
• 2024/25
• 2023/24
• 2022/23

After 5 April 2027, the 2022/23 claim window closes - so if you've never claimed before, file by then to capture the maximum.

A nurse on £125/year for all 5 years = £625 deductible × 20% = £125 refund.

Does it affect my tax code?

Yes - and that's good. HMRC adjusts your tax code so the relevant amount becomes tax-free going forward. You don't need to reclaim every year. The refund happens automatically through your monthly pay from then on.

If your job changes, you may need to update HMRC.

Why we do not recommend a refund firm for this

Refund firms typically charge 20-35% of the refund. For a £100 nurse's refund, that's £20-£35 lost to a process you could have done yourself in 10 minutes online. The HMRC system is straightforward, the eligibility test is simple, and there's no specialist knowledge that justifies the fee.

We're not against refund firms in general - for complex CIS cases or multi-year SA reconciliations, they can add real value. For uniform tax rebate, claiming direct is almost always the right call.

Disclaimer

PayslipIQ provides automated educational guidance based on the figures you supply. It is not regulated tax advice. The amounts above reflect HMRC's published flat-rate expense tables at time of writing; HMRC updates these periodically - check the current figure for your occupation at GOV.UK before claiming. If your claim is unusual or your occupation isn't on HMRC's list, contact HMRC on 0300 200 3300 or use their online enquiry form.