HMRC Occupation Flat Rate Expenses Calculator
Check your HMRC flat rate expense allowance based on your occupation or industry. Claim tax relief on work uniforms, tools, and specialist clothing without keeping receipts. Rates confirmed by HMRC for 2026.
Frequently Asked Questions
What are HMRC flat rate expenses?
HMRC flat rate expenses (also called occupation deductions) are agreed amounts that employees in specific industries can claim as tax relief for the cost of work uniforms, protective clothing, and tools — without needing to keep receipts. The rates are negotiated between HMRC and industry bodies.
Who is eligible for flat rate expense relief?
Any employee who wears a work uniform or protective clothing that they must wash, repair, or replace at their own expense, or who purchases and maintains tools for work, can potentially claim flat rate expenses. The occupation must appear on HMRC's published list. Self-employed workers claim actual expenses instead.
How far back can I claim?
HMRC allows back-claims for up to 4 tax years. For 2026, you can claim back to the 2022/23 tax year. You must have been employed in the relevant occupation throughout the claim period.
How do I claim flat rate expenses?
For employed workers: submit a P87 form online or by post to HMRC, or include the claim on your Self Assessment return if you file one. Once approved, HMRC adjusts your tax code to give you ongoing relief each year automatically.
Are flat rate expenses the only work expenses I can claim?
No — flat rate expenses cover specific uniform/tools costs. You can also claim separately for: professional subscriptions (full amount if on HMRC approved list), working from home (£6/week flat rate or actual additional costs), mileage for business travel in your own car (45p first 10,000 miles), and other wholly, exclusively, and necessarily incurred costs.
What if I spend more than the flat rate?
If you spend more than the HMRC flat rate, you can claim your actual higher costs instead — but you'll need receipts and records. For example, a nurse spending £300/year on uniforms could claim the actual £300 rather than the £125 flat rate.
Can my employer also contribute?
Yes — if your employer contributes to uniform or tool costs, you can only claim relief on the portion you personally pay. If your employer provides everything, there's nothing left for you to claim.
What is the working from home flat rate?
Separately from occupation expenses, employees who work from home can claim £6/week (£312/year) in tax relief for home working costs without receipts. At 20% tax, this gives £62.40/year tax back; at 40% it's £124.80/year. You can also claim actual additional costs with evidence.