HMRC has agreed profession-specific deductions for nurses, including uniform laundry and small allowances for prescribed shoes and tights or stockings.
You cannot claim the same cost again where your employer has already provided it or fully reimbursed you.
What tax relief can nurses claim?
Depending on the role, nurses may be able to claim tax relief for several personally incurred employment expenses.
Uniform laundry
Qualifying nurses who personally bear laundry costs can potentially use HMRC's £125 annual deduction.
Prescribed shoes and tights
Specific annual amounts can apply where the employer requires a prescribed style or colour.
NMC registration fee
HMRC specifically recognises qualifying Nursing and Midwifery Council registration and retention fees.
Professional memberships
Approved professional subscriptions can potentially qualify where they are personally paid and relevant to the employment.
Business mileage
Community visits and other qualifying employment journeys can potentially support Mileage Allowance Relief.
Required PPE
Required PPE should normally be provided or reimbursed by the employer instead of claimed as employee tax relief.
How much is the nurse uniform laundry allowance?
HMRC's agreed flat-rate expense for nurses who personally bear the cost of laundering a qualifying nursing uniform is £125 per tax year.
Annual flat-rate expense where the uniform and laundry conditions are satisfied.
Repair and renewal where a prescribed style is obligatory.
Where a prescribed style or colour is obligatory.
The £125 is an allowable expense deduction. At a 20% tax rate, that would represent £25 of Income Tax relief.
What conditions apply?
The clothing must be recognisably a nursing uniform and you must be required to wear it as part of your duties. You must also personally bear the laundry cost.
Free laundering facilities can remove the deduction
Where suitable free employer laundry facilities are provided, HMRC says the nurse cannot normally claim simply because they choose to wash the uniform themselves.
Can you claim more than £125?
HMRC can allow a greater actual laundry expense, but evidence is needed to support the higher amount.
See our Uniform Tax Relief Guide .
Can nurses claim tax relief for shoes and tights?
HMRC currently permits:
- £12 per year for shoes where wearing a prescribed style is obligatory.
- £6 per year for stockings, tights or socks where a prescribed style or colour is obligatory.
Ordinary shoes do not qualify simply because they are used for nursing. The relevant prescribed-style condition must be met.
Can nurses claim tax relief on NMC fees?
HMRC specifically recognises qualifying fees for entry or retention on the Nursing and Midwifery Council register.
NMC registration
The fee can qualify where registration is required to practise the profession in your employment.
Who paid?
You should not claim an employee deduction for an amount already paid or fully reimbursed by your employer.
NMC registration is different from optional membership
NMC fees fall under HMRC's statutory professional-fee rules. Optional memberships are considered under separate approved-body rules.
Can nurses claim professional subscriptions?
Potentially. HMRC's approved professional bodies list includes the Royal College of Nursing and various other healthcare organisations.
You must normally pay the qualifying subscription yourself and membership must be relevant to your employment. Some bodies also have restrictions on the percentage that qualifies.
See our Professional Fees Tax Relief Guide .
Can nurses claim mileage tax relief?
Yes, where your own vehicle is used for journeys that qualify as employment business travel.
First 10,000 qualifying business miles.
Each qualifying mile after 10,000.
Approved business mileage rate.
Approved business mileage rate.
If your employer pays less than HMRC's approved amount for qualifying mileage, Mileage Allowance Relief can potentially apply to the shortfall.
Ordinary commuting to a permanent workplace is not deductible merely because you use your own car.
See our PAYE Mileage Tax Relief Guide .
What mileage can community nurses claim?
Community nursing can involve a mixture of qualifying business travel and ordinary commuting.
Necessary travel between workplaces while performing the same employment can potentially qualify.
Necessary employment travel from a permanent workplace to another work location can potentially qualify.
Normal travel between home and a permanent workplace is ordinary commuting.
This depends on the nurse's actual workplace and travel pattern. It should not automatically be included.
Ordinary commuting and travelling-appointment rules need to be considered.
Travel may qualify if the location satisfies HMRC's temporary workplace rules.
See our Temporary Workplace Rules Guide .
Can nurses claim PPE tax relief?
HMRC says employees cannot claim tax relief for PPE where the employer is required to provide or reimburse it.
Required clinical PPE should normally be an employer cost
Gloves, masks and other required PPE should generally be supplied free or reimbursed by the employer.
Read our PPE Tax Relief Guide .
Can nurses claim ordinary clothes?
No general deduction exists for ordinary clothing simply because it is worn at work. HMRC also excludes everyday clothing where an employer merely requires a particular style or colour.
Nurse tax relief example
Laundry + prescribed shoes and tights
Assume a nurse qualifies for all three agreed deductions.
At an illustrative 20% tax rate, £143 of deductions would represent £28.60 of Income Tax relief.
This is not an automatic £143 refund. Each allowance must qualify.
What records should nurses keep?
- NMC invoices or payment records.
- Professional membership receipts.
- Employer uniform policies.
- Evidence about employer laundry facilities.
- Mileage logs and journey purposes.
- Employer mileage reimbursement records.
- Receipts where actual costs are claimed.
Flat-rate laundry claims do not require individual receipts
Where the agreed flat rate is used, individual receipts for each laundry cost are not required. Actual-cost claims need evidence.
How does a nurse claim tax relief?
List expenses
Separate uniform, NMC fees, subscriptions and travel.
Check employer payments
Remove anything already fully paid or reimbursed.
Apply HMRC rules
Each expense category has different conditions.
Submit correctly
Use HMRC's employee expense route or Self Assessment where applicable.
HMRC currently allows eligible uniform and work-clothing claims for the current tax year and the previous four tax years.
Reviewed & Updated
18 August 2026
2026/27
PAYE profession guide
HMRC / GOV.UK
Common Nurse Tax Relief Questions
How much is the nurse uniform allowance?
HMRC's agreed flat-rate laundry deduction is £125 per year where the qualifying conditions are met.
Do nurses get £125 back?
No. £125 is the allowable deduction, not the refund. The actual tax saving depends on your tax rate.
Can nurses claim shoes?
HMRC allows £12 per year where wearing a prescribed style of shoe is obligatory.
Can nurses claim tights or socks?
HMRC allows £6 per year where a prescribed style or colour is obligatory.
Can nurses claim NMC fees?
Qualifying NMC registration or retention fees can be deductible under HMRC's professional-fee rules.
Can nurses claim RCN membership?
The Royal College of Nursing appears on HMRC's approved list. The subscription must still be personally paid and relevant to the employment.
Can community nurses claim mileage?
Qualifying business journeys can support Mileage Allowance Relief. Ordinary commuting does not.
What is the 2026/27 mileage rate?
55p for the first 10,000 qualifying car or van business miles and 25p thereafter.
Can nurses claim PPE?
Required PPE should normally be provided or reimbursed by the employer rather than claimed as employee tax relief.
What if free laundry facilities are provided?
HMRC says the laundry deduction is normally unavailable where suitable free employer laundry facilities are provided.
Official HMRC Sources
This guide is based on current nurse-specific, professional-fee, mileage and employee expense guidance.
Work as a nurse and pay employment expenses yourself?
Go Tax Refunds can help review your uniform, professional fees, business mileage and other PAYE expenses to identify which tax relief may apply.
