Police tax relief is more specific than generic uniform relief. HMRC has a nationally agreed £140 annual deduction for qualifying officers up to Chief Inspector and for PCSOs.
The police flat rate covers agreed employment expenses. Do not claim the same underlying cost again unless HMRC's rules permit a separate expense.
What tax relief can police officers claim?
Police flat-rate expense
Officers up to and including Chief Inspector can receive HMRC's £140 annual flat-rate expense.
Police Federation subscriptions
Qualifying personally paid subscriptions can receive tax relief where the relevant organisation appears on HMRC's approved list.
Business mileage
Using your own vehicle on qualifying employment journeys can potentially support Mileage Allowance Relief.
Police dog handler travel
HMRC has a specific deduction for qualifying designated dog handlers travelling with the police dog in defined circumstances.
Normal commute
Travel between home and a permanent police station or other permanent workplace is normally ordinary commuting.
Required PPE
Required PPE should normally be provided or reimbursed by the employer, rather than claimed through employee tax relief.
How much is the police officer flat-rate expense?
HMRC's current nationally agreed flat-rate expense for police officers is £140 per tax year.
It applies to police officers in ranks up to and including Chief Inspector.
Current HMRC flat-rate expense for qualifying police officers.
HMRC specifically sets the rank ceiling at Chief Inspector.
Police Community Support Officers may also receive the £140 deduction.
You can receive the £140 even if your current duties do not require uniform
HMRC specifically states that the police officer flat-rate expense can be given irrespective of whether the officer's current duties require them to wear a uniform.
It is a deduction from taxable employment income. At an illustrative 20% Income Tax rate, a £140 deduction represents £28 of tax relief.
What does the police uniform relief cover?
HMRC's flat-rate system is designed to avoid officers having to establish the exact cost of qualifying agreed expenses every year.
For employees outside the specific £140 police agreement, HMRC's normal uniform rules can potentially allow relief for qualifying costs of cleaning, repairing or replacing a recognisable work uniform.
HMRC says other police service employees responsible for cleaning their own uniforms can potentially receive its general £60 laundry deduction rather than the officer and PCSO £140 rate.
Ordinary everyday clothing does not qualify simply because it is used for police work or an employer requires a particular colour or style.
See our Uniform Tax Relief Guide .
Can police officers claim Police Federation subscriptions?
Yes, qualifying personally paid subscriptions to approved police organisations can potentially receive tax relief.
HMRC's current List 3 includes several police organisations.
Police Federation of England and Wales
Appears on HMRC's current approved professional organisations list, subject to HMRC's specific payroll exception.
Scottish Police Federation
HMRC currently allows relief for Central and Branch subscriptions.
Police Federation for Northern Ireland
Also appears on HMRC's current List 3.
Police Superintendents Association
The Police Superintendents Association of England and Wales is also included on the current list.
Metropolitan and West Yorkshire Police are treated differently
HMRC's current List 3 states that Police Federation of England and Wales relief is not claimed separately by Metropolitan and West Yorkshire Police employees because the tax relief is given through payroll.
Professional subscription relief is not available for an amount your employer has paid for you. Life membership subscriptions also do not qualify under HMRC's normal approved-body rules.
See our Professional Fees Tax Relief Guide .
Can police officers claim travel expenses?
Police officers follow the normal employment travel principles unless a specific police rule applies.
Necessary travel between two places where employment duties are performed can potentially qualify.
Necessary travel to a location satisfying HMRC's temporary-workplace rules can potentially qualify.
Normal home-to-permanent-workplace travel is ordinarily commuting.
Specific HMRC rules can alter the normal result for certain police duties, including qualifying designated dog handlers.
See our Temporary Workplace Rules Guide .
Can police officers claim mileage tax relief?
Where you use your own vehicle for qualifying employment business travel, HMRC's approved mileage rules can apply.
First 10,000 qualifying business miles in 2026/27.
Each qualifying business mile above 10,000.
Approved qualifying business mileage rate.
Approved qualifying business mileage rate.
If your employer reimburses less than HMRC's approved amount for qualifying own-vehicle business mileage, Mileage Allowance Relief can potentially apply to the difference.
The underlying journey must first qualify. The approved mileage rate cannot be applied to ordinary commuting simply because you use your own vehicle for work.
See our PAYE Mileage Tax Relief Guide .
What is the police dog handler travel rule?
HMRC has a specific travel deduction for designated police dog handlers.
Tax relief can be available for travelling with the dog between home and the handler's permanent workplace where all HMRC conditions are met.
Qualifying dog handlers can receive relief for travel that would normally look like commuting
This special treatment recognises the responsibilities involved in keeping, controlling, grooming, feeding and exercising the police dog at or near the officer's home.
HMRC's conditions include that:
- The handler is required to kennel the dog at or near home.
- Necessary kennelling equipment is provided.
- The handler is responsible for grooming, feeding and exercising the dog.
- A grooming allowance or equivalent is received.
- The handler is responsible for the dog's proper control and behaviour.
- The residence satisfies HMRC's police-authority location condition.
Where those conditions are met, HMRC also permits relief for travel with the dog between home and the nearest suitable exercise location.
Do Special Constables receive the £140 police allowance?
HMRC says expenses can only be deducted against earnings from the employment to which they relate. A volunteer Special Constable who receives no police pay has no police employment income against which the £140 flat-rate expense can be deducted.
HMRC specifically says the police flat-rate expense must not be put into the PAYE code for the person's unrelated full-time employment.
If a Special Constable exceptionally receives a bounty or other remuneration for the police duties and PAYE applies to that income, HMRC says a flat-rate expense can then potentially be given against that police service employment.
Can police officers claim PPE?
No employee tax relief is available for PPE that the employer should provide or reimburse.
This means required protective equipment should not simply be added to a personal PAYE expense claim because the officer happened to pay for it.
See our PPE Tax Relief Guide .
Can police officers claim parking and tolls?
Potentially, where they arise as part of a qualifying employment business journey and are personally borne by the officer.
Necessary journey-specific parking and road tolls are separate from the approved mileage rate.
See our Parking & Travel Expenses Guide .
Police officer tax relief example
£140 police flat-rate expense
Assume a qualifying police officer receives the full £140 annual flat-rate expense and pays Income Tax at an illustrative 20% rate.
The £140 is the deductible amount rather than the cash refund. An officer's actual tax saving depends on their personal tax position.
What records should police officers keep?
Flat-rate expense claims normally do not require receipts for every underlying expense. Other claims can require evidence.
- Professional subscription payment records.
- Employer reimbursement records.
- Mileage logs for qualifying own-vehicle journeys.
- Journey dates, purpose and start/end details.
- Parking and toll receipts where claimed.
- Evidence relevant to specialist dog-handler travel where applicable.
How does a police officer claim tax relief?
Check your rank
Establish whether HMRC's £140 police flat-rate expense applies.
Check payroll
See whether relief is already being given through your tax code or payroll.
Add separate costs
Review qualifying Federation fees, mileage and other eligible expenses.
Claim correctly
Use HMRC's employee expense route or Self Assessment where applicable.
HMRC's public uniform guidance currently allows eligible claims for the current tax year and the previous four tax years. Check whether the relief was already present in your PAYE code before making a duplicate claim.
Reviewed & Updated
18 August 2026
2026/27
PAYE profession guide
HMRC / GOV.UK
Common Police Tax Relief Questions
How much is the police officer uniform allowance?
HMRC's current flat-rate expense is £140 per year for police officers up to and including Chief Inspector.
Do PCSOs get the £140 allowance?
Yes. HMRC says Police Community Support Officers may also receive the £140 annual flat-rate expense.
Do detectives qualify for the £140?
HMRC says the allowance can be given irrespective of whether an officer's current duties require them to wear a uniform, provided the officer is within the qualifying rank range.
Can I claim Police Federation subscriptions?
Potentially, where you personally pay qualifying subscriptions to an HMRC-approved police organisation. Check whether relief is already given through payroll.
Can Metropolitan Police officers claim Federation fees?
HMRC's current List 3 says Police Federation of England and Wales relief for Metropolitan Police employees is given through payroll rather than being claimed separately.
Can police officers claim mileage?
Qualifying own-vehicle employment business journeys can potentially support Mileage Allowance Relief, after employer mileage payments are taken into account.
Can police dog handlers claim home-to-station travel?
HMRC has a specific exception for designated dog handlers where all of its detailed conditions concerning the police dog and home arrangements are met.
Do Special Constables get the £140 allowance?
A volunteer Special Constable receiving no police earnings normally cannot use the deduction because there is no police employment income against which it can be set.
Official HMRC Sources
This guide is based on HMRC's current police-specific, uniform, professional subscription and employment travel guidance.
Serve in the police and pay employment expenses yourself?
Go Tax Refunds can help review your police flat-rate expense, professional subscriptions, mileage and other PAYE costs to identify whether additional tax relief may apply.
