Last updated: 16 October 2026
Can a nurse claim tax relief for work shoes and stockings?
Usually not, if they are ordinary shoes and tights that could be worn outside work, even if your employer requires a particular colour or style. HMRC allows relief only for the cost of cleaning, repairing or replacing a recognisable uniform or protective clothing. Nurses can, however, claim a flat-rate expense for laundering and maintaining their uniform, which for most nurses is £125 a year. A basic rate taxpayer gets £25 back each year, and you can backdate the claim for up to four previous tax years.
What counts as a uniform?
- Clothing with the employer’s logo or a recognisable design, such as a nurse’s tunic
- Protective clothing, such as safety boots, overalls or gloves
- Not ordinary clothing, even if dark or plain, such as black trousers or shoes
Flat-rate expenses for healthcare workers
| Job | Annual flat-rate amount |
| Nurses, midwives, healthcare assistants | £125 |
| Ambulance staff | £185 |
| Dental nurses | £125 |
| Most other healthcare jobs | £125 |
| Default for any uniform not listed | £60 |
Claiming the relief
- Check your job is listed in HMRC’s flat-rate expense list.
2. Claim through your HMRC personal tax account, or by post.
3. HMRC adjusts your tax code to give relief for the current year.
4. Backdated years are refunded directly.
If you complete a Self Assessment return, claim it there instead.
Can I claim actual costs instead?
Yes, if your actual costs of cleaning or replacing uniform or protective items are higher than the flat rate, but you need receipts. Most people use the flat rate because it’s easier.
Professional fees
Nurses can also claim tax relief for their annual Nursing and Midwifery Council registration fee and membership of approved professional bodies, such as the Royal College of Nursing.
Example
Ella, a staff nurse paying basic rate tax, claims the £125 uniform allowance and her £120 NMC fee for 2026/27. That’s £245 of relief, saving £49 a year. She backdates both for four years, receiving around £196 in refunds.
Scottish taxpayers
Scottish nurses get relief at their Scottish rate, such as 20% or 21% for most, so the value differs slightly.
Common mistakes
- Claiming for ordinary shoes or tights
- Paying refund agents a large fee for something you can claim yourself
- Forgetting professional fees
- Not backdating the claim
Records to keep
Keep your HMRC claim reference, receipts for professional fees and evidence your employer requires the uniform.
How long refunds take
HMRC usually processes online flat-rate expense claims within a few weeks. Refunds for earlier years are paid by cheque or into your bank account, and the tax code change for the current year appears on your next payslip. Check your payslip after a month to confirm the new code.
Frequently asked questions
Does it matter if my employer launders my uniform?
Yes, you can’t claim if they wash it for free.
Can student nurses claim?
Only once employed and paying tax.
Do agency nurses get relief?
Yes, if they’re employees.
Do I need to claim each year?
No, the tax code adjustment continues.
Working from home
Most nurses can’t claim working from home relief, as their job is done on site.
Related: professional fees relief, employment-related expenses and recovering overpaid PAYE.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with uniform tax relief claim. See our tax refund 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 16 October 2026. It is not personal advice, so speak to an accountant about your own situation.
