Enter your annual expense amounts below. Use 0 if not applicable.
HMRC allows employees to claim tax relief on expenses that are wholly, exclusively, and necessarily incurred in the performance of your duties. The key tests are that the expense must be required to do your job — not just convenient or helpful — and your employer must not have already reimbursed you for it.
There are two types of claims:
If you regularly work from home as part of your employment contract, you can claim tax relief on the additional household costs you incur. HMRC offers two routes:
HMRC's agreed flat rate is £6 per week (£312 per year) for 2025/26. You do not need any receipts or evidence — simply assert that you work from home regularly. For a basic rate (20%) taxpayer this saves £62.40 per year. For higher rate taxpayers, the saving is £124.80 per year.
If your actual extra household costs are higher, you can claim the real figure. This includes increased gas, electricity, and internet costs attributable to working from home. You need to calculate the proportion based on rooms used and hours worked. Mortgage interest and council tax cannot be claimed.
HMRC has agreed flat rate expense amounts for uniform and workwear cleaning and maintenance with many industries. These are the most commonly claimed, and no receipts are needed. Select occupations and their 2025/26 flat rate amounts:
| Occupation | Annual Flat Rate | Basic Rate Relief (20%) | Higher Rate Relief (40%) |
|---|---|---|---|
| Healthcare workers (nurses, midwives, etc.) | £125 | £25 | £50 |
| Police officers | £140 | £28 | £56 |
| Prison officers | £80 | £16 | £32 |
| Firefighters | £80 | £16 | £32 |
| Plumbers and heating engineers | £120 | £24 | £48 |
| Electricians | £120 | £24 | £48 |
| Mechanics (vehicle) | £120 | £24 | £48 |
| Joiners and carpenters | £140 | £28 | £56 |
| Bricklayers and plasterers | £140 | £28 | £56 |
| Teachers and lecturers | £60 | £12 | £24 |
| Retail workers (general) | £60 | £12 | £24 |
| Airline cabin crew | £720 | £144 | £288 |
| Pilots | £1,022 | £204.40 | £408.80 |
| Ambulance staff | £185 | £37 | £74 |
| Dentists and dental nurses | £125 | £25 | £50 |
Many more occupations have agreed rates. If your occupation is not listed, check the full HMRC list of flat rate expenses by sector.
If you pay fees to a professional body or trade union and your employer does not reimburse you, you can claim full tax relief on the cost — provided the organisation is on HMRC's approved list.
If you buy tools, equipment, or materials that are necessary to do your job and your employer does not reimburse you, you can claim tax relief on the cost. There are flat rate deductions available for many trades:
If your actual tool costs exceed the flat rate, you can claim the actual amount instead. Keep all receipts. Large purchases may need to be claimed as capital allowances rather than as expenses if they have a long useful life.
Most employees claim work expenses via one of three routes depending on their circumstances:
If your total annual expenses claim is under £2,500 and you are not required to complete a self-assessment return, use the P87 form via your HMRC Personal Tax Account at gov.uk. This is the fastest and easiest method. Refunds are typically processed within 2–4 weeks.
If you already file a self-assessment return (e.g. because you are self-employed, have rental income, or earn over £100,000), include your employment expenses in your return on the Employment pages (SA102). This automatically calculates your refund.
For straightforward flat rate claims, you can phone HMRC on 0300 200 3300 (Monday to Friday, 8am–6pm). They can update your tax code to give ongoing relief rather than a lump sum repayment.
You can claim for up to 4 complete tax years back from the current year. In the 2025/26 tax year, this means you can claim back to 2021/22. If you have never claimed your flat rate expenses, you could be owed a significant refund:
These are illustrative annual tax relief figures based on typical flat rate and subscription claims, assuming a basic rate (20%) taxpayer in 2025/26:
| Profession | Typical Annual Claim | Tax Relief at 20% | 4-Year Backdated Relief |
|---|---|---|---|
| NHS Nurse (NMC + uniform flat rate) | £245 | £49 | £196 |
| Teacher (workwear flat rate) | £60 | £12 | £48 |
| Airline cabin crew (uniform + equipment) | £720 | £144 | £576 |
| Electrician (tools + workwear) | £240 | £48 | £192 |
| Plumber (tools + workwear) | £240 | £48 | £192 |
| Police officer (uniform + equipment) | £140 | £28 | £112 |
| WFH employee 52 weeks | £312 | £62.40 | £249.60 |
| Accountant (ICAEW subscription) | varies | varies | varies |
You can claim tax relief on expenses wholly and exclusively incurred for work, including: uniform and workwear cleaning, tools and equipment not reimbursed by your employer, professional subscriptions to HMRC-approved bodies, working from home costs (£6/week flat rate or actual costs), business mileage not fully reimbursed at HMRC approved rates, and work-related training and professional development costs.
HMRC's flat rate for working from home is £6 per week (£312 per year) for 2025/26. You do not need any receipts for this amount. For a basic rate (20%) taxpayer, this gives £62.40 tax relief per year. For a higher rate (40%) taxpayer, the saving is £124.80 per year. If you have higher actual costs, you can claim real increased expenses instead, but you need to calculate and evidence the proportion attributable to working from home.
You can claim work expenses for up to 4 complete tax years back from the current tax year. In 2025/26, this means you can claim back to 2021/22 (the tax year ending April 2022). You submit separate P87 forms for each tax year, or include them in self-assessment returns. Claims must be submitted by 31 January four years after the end of the relevant tax year.
No — HMRC flat rate expenses for specific occupations are pre-agreed amounts that you can claim without receipts. These cover uniform and workwear cleaning, tools, and other job-specific costs by occupation. You do need to keep records for actual expense claims that exceed the flat rate amounts, such as professional subscription invoices, tool purchase receipts, and mileage logs.
Yes, if your employer does not reimburse the cost, you can claim tax relief on annual subscriptions and membership fees paid to professional bodies approved by HMRC. This includes the NMC (£120/year for nurses), Law Society, BMA, ICAEW, CIPD, RICS, and hundreds of other approved organisations. The relief is at your marginal tax rate, so a higher rate taxpayer recovers 40% of the fee paid.
Most employees use a P87 form online through their HMRC Personal Tax Account at gov.uk — this is the recommended route for claims under £2,500 per year. If you already file a self-assessment return, include your employment expenses in the Employment pages (SA102). You can also call HMRC on 0300 200 3300 to have your tax code adjusted for ongoing relief, which spreads the benefit throughout the year rather than as a lump sum refund.
Yes. You can claim the difference between what your employer pays and the HMRC approved amount. For example, if HMRC's flat rate for your uniform is £120 and your employer pays £50, you can claim tax relief on the remaining £70. Similarly for mileage: if you drive 10,000 business miles and your employer pays 30p per mile, you can claim the 15p per mile shortfall (45p HMRC rate minus 30p employer rate) as a tax relief claim — worth £1,500 in relief, saving £300 in tax at the basic rate.