What is uniform tax relief?
Uniform tax relief is Income Tax relief that may be available where an employee personally incurs qualifying costs for cleaning, repairing or replacing a work uniform or specialist clothing.
It does not mean HMRC pays the entire cost of the clothing or laundry.
If you have to wear a qualifying uniform or specialist work clothing, pay qualifying upkeep costs yourself and are not fully reimbursed by your employer, you may be able to claim tax relief.
Who can claim uniform tax relief?
HMRC's general employment-expense rules require you to have incurred qualifying costs yourself.
You may be able to claim where:
- You are an employee paying Income Tax.
- Your job requires qualifying uniform or specialist clothing.
- You personally pay relevant cleaning, repair or replacement costs.
- Your employer does not fully reimburse those qualifying costs.
- You have paid enough tax for relief to be available.
If your employer pays all of the qualifying cost, there is normally no employee expense left on which to claim relief.
What does HMRC mean by a uniform?
HMRC describes a uniform as a set of clothing that identifies you as having a particular occupation.
Common examples can include uniforms associated with occupations such as nursing or policing.
Recognisable occupational uniform
Clothing that clearly identifies the wearer with a particular occupation can potentially qualify.
Ordinary dress code
A requirement to wear normal black trousers and a white shirt, for example, does not automatically make those clothes a tax uniform.
What is specialist work clothing?
HMRC also recognises specialist clothing needed for work even where it does not identify a particular occupation.
Examples HMRC gives include items such as overalls and safety boots, subject to the relevant employment-expense rules.
Can you claim tax relief for normal work clothes?
HMRC specifically excludes the cleaning, repair or replacement of everyday clothing worn for work, even where your employer requires a particular design or colour.
Examples that should not be assumed to qualify include ordinary:
- Shirts.
- Trousers.
- Jeans.
- Standard shoes.
- Normal coats.
- Everyday dresses or skirts.
“I only wear it at work” is not enough
Reserving ordinary clothing exclusively for your job does not change its underlying character into a qualifying uniform.
Can employees claim tax relief for PPE?
HMRC says employees cannot claim tax relief for Personal Protective Equipment where the employer is required to provide it.
If your job requires PPE, your employer should either:
- Provide it free of charge, or
- Ask you to buy it and reimburse the cost.
Do not assume that paying personally for legally required PPE creates a standard tax-relief claim. The employer should meet that cost under the relevant rules.
Which uniform costs can qualify?
HMRC's current guidance allows relief for qualifying costs of:
Cleaning
Reasonable additional costs of cleaning qualifying uniform or specialist clothing can potentially qualify.
Repairs
Employee-paid repairs to qualifying work clothing can potentially be deductible.
Replacement
Replacement costs for qualifying uniform or specialist clothing can potentially be considered.
Flat-rate expense
Many occupations have an agreed annual amount that can be used instead of proving actual eligible expenditure.
Can you claim the initial cost of buying a work uniform?
Employees cannot claim uniform tax relief for the initial cost of buying clothing for work through this route.
This is different from allowable upkeep, repair and replacement costs where the qualifying conditions are satisfied.
How does uniform laundry tax relief work?
Where qualifying uniform or protective clothing must be cleaned and the employee bears the cost, HMRC can allow a reasonable laundry deduction.
HMRC's Employment Income Manual says the amount should reflect the additional direct costs of washing the qualifying work clothing.
HMRC does not allow a notional amount for the labour involved in doing the washing yourself.
You also cannot claim laundry relief where your employer provides a free laundering service and you simply choose not to use it.
What is the £60 uniform flat-rate expense?
Where an employee meets the qualifying uniform or protective clothing conditions and is not covered by a nationally agreed occupational rate, HMRC currently accepts £60 per year as a reasonable estimate of deductible laundry expense.
£60 is not a £60 tax refund
It is an allowable expense figure. The actual tax relief depends on the rate of Income Tax you paid.
Some jobs and industries have their own nationally agreed flat-rate expenses instead of the general £60 amount.
How much uniform tax relief could you receive?
£60 allowance at a 20% tax rate
Income Tax rate: 20%
Tax relief: £12
The tax relief is £12 in this example, not £60.
| Allowable expense | Illustrative tax rate | Illustrative tax relief |
|---|---|---|
| £60 | 20% | £12 |
| £60 | 40% | £24 |
Your actual position depends on the Income Tax you paid and the rate applicable to the deductible expense.
What if your employer pays some of the cost?
You can only claim relief on qualifying costs that remain your own expense.
Employer reimburses part of the cost
If a qualifying cost is £100 and the employer reimburses £40, the employee should not claim tax relief as though they had personally borne the full £100.
How do you claim PAYE uniform tax relief?
HMRC provides an online service for checking eligibility and claiming job expenses.
If you complete a Self Assessment tax return, HMRC says you must claim your employment expenses through the tax return instead.
Postal claims can be made using HMRC form P87 where the relevant conditions are satisfied.
Check the clothing qualifies
Identify whether you wear a qualifying uniform or specialist work clothing rather than ordinary everyday clothing.
Check who paid the cost
Confirm that your employer did not fully reimburse the qualifying expense.
Check your occupation's flat rate
HMRC maintains a list of industries and occupations with nationally agreed flat-rate expense amounts.
Submit the appropriate claim
Use HMRC's employment-expense service, P87 where appropriate, or Self Assessment if you already file a tax return.
How many previous years can you claim?
HMRC currently says you can claim uniform and work-clothing tax relief for the current tax year and the previous four tax years, subject to eligibility.
HMRC says the amount of relief cannot exceed the Income Tax you paid for that year.
Do you need receipts?
It depends on how the claim is made.
If you claim the actual qualifying amount spent, HMRC requires evidence such as receipts or other proof of payment.
If you claim an agreed flat-rate expense, HMRC says you do not need to provide evidence of the individual expense.
Do not claim both for the same expense
Use the appropriate basis for the qualifying cost rather than duplicating the same expense through both an actual-cost claim and a flat-rate deduction.
Reviewed & Updated
18 August 2026
2026/27
GO TAX REFUNDS
HM Revenue & Customs / GOV.UK
Employment expense claims depend on the clothing, the employee's occupation, who bears the cost and whether an agreed flat-rate expense applies. Tax relief is calculated on the allowable deduction and is not the same as receiving the full expense amount from HMRC.
Uniform Tax Relief FAQs
Can I claim tax relief for washing my work uniform?
Potentially, where the clothing qualifies, you bear the necessary cleaning cost and your employer does not provide a free laundering service that you could use.
Is the standard uniform allowance £60?
HMRC currently accepts £60 per year as a reasonable laundry amount in qualifying cases where there is no specific nationally agreed occupational flat rate.
Do I get £60 back from HMRC?
No. £60 is an allowable expense amount. The tax relief is based on that amount and the Income Tax rate applicable to you.
Can I claim black trousers required by my employer?
Ordinary everyday clothing does not generally qualify, even when your employer requires a particular design or colour.
Can I claim the cost of buying my uniform?
HMRC's current public guidance says employees cannot claim tax relief for the initial cost of buying clothing for work through the uniform tax-relief rules.
Can I claim PPE?
HMRC says employees cannot claim tax relief for PPE where the employer should provide it or reimburse its cost.
Can I claim for previous years?
HMRC currently allows eligible uniform and work-clothing claims for the current tax year and the previous four tax years.
Do I need receipts?
Evidence is required when claiming actual qualifying costs. HMRC says evidence is not normally required for an agreed flat-rate expense.
HMRC & GOV.UK Sources
This guide is reviewed against current HMRC employment-expense guidance.
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