Last updated: 14 October 2026
How do you claim tax relief on employment-related expenses?
If you pay for things you need for your job and your employer doesn’t reimburse you, you may be able to claim tax relief. You can claim online through HMRC’s service or your personal tax account, or on form P87. If your expenses are over £2,500, or you already file a Self Assessment return, you claim on the return instead. You can backdate claims for the previous 4 tax years. The relief isn’t a refund of the whole cost: you get back tax at your highest rate, such as 20% or 40%.
What you can claim
| Expense | Conditions |
| Uniforms and protective clothing | Cleaning, repairing or replacing; flat rates available for many jobs |
| Professional fees and subscriptions | Only to bodies on HMRC’s approved list (List 3) |
| Business mileage in your own vehicle | Shortfall between 45p/25p and what your employer pays |
| Tools and equipment | Bought for the job and not provided by your employer |
| Working from home | Not from 2026/27; you can still claim earlier years if you had to work from home |
| Travel to a temporary workplace | Including necessary overnight costs |
What you can’t claim
- Travel between home and your permanent workplace
- Ordinary clothing, even if you only wear it for work
- Costs your employer has already repaid
- Childcare
Flat rate expenses
HMRC sets fixed amounts for certain trades, such as nurses, mechanics and police officers, to cover uniform and tools. You can claim the flat rate without receipts, or the actual cost if it’s higher and you have evidence.
Mileage allowance relief
If your employer pays you less than 45p a mile for the first 10,000 business miles, or 25p after that, you can claim relief on the difference. For example, if you drive 6,000 business miles and your employer pays 30p a mile, the shortfall is 15p a mile, or £900. A basic-rate taxpayer gets £180 back.
Example
Lucy is a nurse. She pays £180 a year to her professional body and buying her own uniform shoes. She claims the £125 nurses’ flat rate expense plus £180 fees, £305 a year. As a basic-rate taxpayer, she saves £61 a year. Backdating 4 years brings around £244 of extra relief.
How relief is given
For a current-year claim, HMRC usually changes your tax code so you pay less tax through payroll. For earlier years, you get a refund. Keep receipts for at least 22 months after the end of the tax year, in case HMRC checks.
Avoiding scams and high fees
Some companies charge a large percentage to file claims you can make yourself for free. Check that any business acting for you is genuine, and never share your HMRC login.
Frequently asked questions
Can I claim working from home costs?
Not for 2026/27 onwards, as the relief ended on 6 April 2026. You can still claim for earlier years if you had to work from home, and your employer can still pay you £6 a week tax-free.
Is there a minimum claim?
No, but small claims may not be worth the effort.
Do directors claim the same way?
Yes, as employees of the company.
Can I claim the cost of training?
Only if it’s required for your current job.
Related: claiming working from home expenses, car fuel and mileage allowances and excess mileage payments.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with employment expense claims. See our small business accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
