Tax relief on work expenses
Last reviewed: April 2026
Employees who pay work-related expenses out of their own pocket can claim tax relief - effectively reducing their tax bill by 20%, 40% or 45% of the qualifying cost. Many people have years of unclaimed relief they do not know about.
The key rule
HMRC allows relief for expenses that are "wholly, exclusively and necessarily" incurred in the performance of your duties. This is a high bar - the expense must be required by your job, not merely helpful or convenient. Your employer must not have reimbursed you.
Types of qualifying expenses
Business mileage
Rate: 45p/mile (first 10,000 miles); 25p/mile after
If you use your own vehicle for work journeys (not commuting), you can claim tax relief on the difference between HMRC's approved mileage rate and any mileage allowance your employer actually pays you.
Example: you drove 5,000 business miles and your employer paid nothing. HMRC's rate is 45p/mile = £2,250 allowed. As a 20% taxpayer your tax relief is £450.
Your regular home-to-office commute is not eligible.
Uniforms, work clothing and tools
Rate: Flat-rate deduction (varies by industry) or actual cost
You can claim tax relief on the cost of buying, cleaning and repairing uniforms, specialist protective clothing, or tools you need for work - as long as your employer does not reimburse you.
Flat rates range from £60 to £185 per year depending on your job type (e.g. nurses, construction workers, police officers all have specific rates).
Everyday clothing that could be worn outside work - even if you only wear it for work - is not eligible.
Professional subscriptions
Rate: Full cost of HMRC-approved subscriptions
Annual fees paid to professional bodies and learned societies that are relevant to your work - provided they appear on HMRC's approved list of professional organisations.
A chartered accountant paying £600/year to ICAEW can claim tax relief: £600 × 20% = £120 back at the basic rate, £240 at the higher rate.
General interest subscriptions (trade magazines, LinkedIn Premium, etc.) are not eligible unless directly work-related and on HMRC's approved list.
Working from home
Rate: £6/week flat rate or actual additional costs
See our dedicated working from home page for full details on who qualifies and how to claim.
Basic rate taxpayer working from home full year: £6 × 52 = £312 allowance × 20% = £62.40 relief.
See our full working from home guide.
Travel and overnight expenses
Rate: Actual costs
If you are required to travel to a temporary workplace (somewhere you attend for less than 24 months), reasonable travel and subsistence costs are allowable - including public transport, taxis, hotels and meals during overnight stays.
Note: your permanent workplace is never eligible. A temporary client site, a secondment location, or a project site typically qualifies.
Travel to your regular office commute does not qualify.
Flat rate deductions by occupation
For uniforms and clothing, HMRC publishes agreed flat rate deductions for many specific occupations - meaning you do not need to keep receipts. You simply claim the agreed amount for your job type. A selection:
| Occupation | Annual allowance | Tax relief (20%) |
|---|---|---|
| Nurses and midwives | £125 | £25 |
| Doctor or dentist | £185 | £37 |
| Police officer | £140 | £28 |
| Prison officer | £80 | £16 |
| Firefighter | £80 | £16 |
| Construction / building trades | £140 | £28 |
| Plumber or pipefitter | £120 | £24 |
| Electrician | £120 | £24 |
| Hairdresser or barber | £60 | £12 |
| All other employees (general) | £60 | £12 |
Source: HMRC EIM67000 series. Higher rate taxpayers receive double the relief shown. Actual costs may be claimed instead if higher.
How to claim work expense relief
Current tax year: adjust your tax code
Sign in to your Personal Tax Account, go to 'Check your tax' and add employment expenses. HMRC adjusts your tax code to give you relief through your payslip going forward.
Previous years: submit a P87 claim
Use HMRC's online form P87 (or the paper equivalent) to claim for past years. You can backdate up to 4 tax years. You will need your employer's PAYE reference from your P60.
Self Assessment: include on your return
If you already complete a Self Assessment tax return, include employment expenses in the relevant section. This is the most comprehensive route if you have multiple expense types across multiple years.
What to have ready
Your National Insurance number
Your employer's PAYE reference (on your P60 or payslip)
Receipts or records for actual costs (if not using flat rates)
Mileage log if claiming business travel
Details of any reimbursements your employer made
Government Gateway login or GOV.UK One Login credentials
Don't miss the deadline
Claims for work expenses must be made within 4 years of the end of the tax year in which you had the expense. Claims for 2022/23 expire on 5 April 2027. After that date, those years are permanently closed. If you have qualifying expenses going back several years, claim now before you lose those years.
Frequently asked questions
What work expenses can I claim tax relief on?
You can claim tax relief on expenses you have paid for yourself that are required for your job and not reimbursed by your employer. This includes business mileage (45p/mile for the first 10,000 miles), uniforms and specialist clothing, tools, professional subscriptions approved by HMRC, and some travel costs.
How much mileage can I claim for work?
You can claim HMRC's Approved Mileage Allowance Payments (AMAP) of 45p per mile for the first 10,000 business miles per year, and 25p per mile after that. This covers cars and vans. Motorcycles are 24p/mile. The claim is for the difference between AMAP and anything your employer already pays.
How far back can I claim work expense relief?
You can backdate work expense claims for up to four previous tax years. In 2026/27, you can claim back to 2022/23. Claims for older years are permanently closed.
Do I need receipts to claim work expense relief?
For flat-rate deductions (like uniforms), no receipts are needed. For actual cost claims (tools, professional fees, mileage logs), you need to keep records. HMRC may ask for evidence if they query your claim.