2025/26 Tax Year: Claim Work Expenses for Tax Relief

If you spend your own money on things you need for work — and your employer doesn't reimburse you — you may be able to claim tax relief on those costs. HMRC offers flat-rate allowances for common expenses like uniform maintenance and working from home, plus you can claim actual amounts for professional subscriptions, business mileage, and tools. This guide covers everything you need to know about claiming work expenses for the 2025/26 tax year.

Who Can Claim?

You can claim tax relief on work expenses if you're employed and pay income tax. You must have spent your own money on things that are necessary for your job, and your employer hasn't paid you back. You cannot claim for expenses that are a personal choice rather than a work requirement — for example, you can't claim for a suit if your employer doesn't require you to wear one.

The key test is: would you need to spend this money even if you didn't have this job? If the answer is no — meaning the expense exists only because of your work — then it's likely an allowable deduction.

Using the Calculator for Work Expenses

Our tax rebate calculator has a dedicated "Work Expenses" mode. Select it, then tick the applicable expense categories. For flat-rate items (uniforms at £60, tools at £120, working from home at £312), the calculator applies the standard HMRC flat rate automatically. For professional subscriptions and mileage, enter the actual amount you've paid.

The calculator deducts these expenses from your taxable income and shows how much less tax you should have paid. The actual saving depends on your tax rate — 20% for basic rate, 40% for higher rate, or 45% for additional rate taxpayers.

Uniform and Clothing

If you wear a uniform, branded clothing, or protective gear for work and you wash, repair, or replace it yourself, you can claim a flat-rate deduction of £60 per year. This covers nurses' scrubs, construction workers' safety gear, airline cabin crew uniforms, and any other work-required clothing that you maintain at your own expense.

Some industries have higher flat rates. For example, healthcare workers can claim £125, and some engineering workers can claim £140. Check the HMRC list of flat-rate expenses by job to find your specific rate. The £60 figure is the minimum default when your industry isn't listed.

Tools and Equipment

If you buy, maintain, or replace tools needed for your job and your employer doesn't provide them, you can claim the flat-rate amount of £120 per year. This applies to tradespeople, engineers, and anyone who needs specific tools. If your actual costs exceed the flat rate, you can claim the real amount instead — but you'll need receipts.

Professional Subscriptions

Annual fees paid to HMRC-approved professional bodies are tax-deductible. This includes the Nursing and Midwifery Council (NMC) fee of £120, General Medical Council registration, engineering institution memberships, and hundreds of other organisations. You can find the full list of approved professional bodies on the HMRC website.

The key requirement is that the organisation must be on HMRC's approved list (List 3), and membership must be relevant to your current employment. You claim the actual amount paid, not a flat rate.

Working From Home

If your employer requires you to work from home — not just because you choose to — you can claim £6 per week (£312 per year) as a flat-rate deduction. This covers additional household costs like heating, electricity, and broadband attributable to working. You don't need receipts for the flat rate.

If your actual additional costs are higher, you can claim the real amount instead, but you'll need evidence (utility bills showing the increase). Most people find the flat rate simpler and sufficient.

Business Mileage

If you use your own car for work journeys (not your regular commute to a permanent workplace), you can claim mileage at 45p per mile for the first 10,000 miles and 25p per mile thereafter. This applies to visits to temporary workplaces, client meetings, and travel between different work sites.

Keep a mileage log recording the date, purpose, and distance of each business journey. If your employer pays a mileage allowance that's less than the approved rate, you can claim tax relief on the difference.

Travel and Subsistence

You can claim travel costs to temporary workplaces — but not your normal commute. If you're sent to work at a different location for a limited period (generally under 24 months), the travel costs are allowable. This includes train fares, bus tickets, and reasonable meal costs while travelling.

How to Claim

• Under £2,500 total: Use HMRC form P87, available online through your Personal Tax Account. It takes about 15 minutes.
• Over £2,500 total: You'll need to file a Self Assessment tax return, even if you're employed.
• Backdating: You can claim for the current tax year plus the previous four years. So in 2025/26, you can still claim back to 2021/22.

Common Mistakes

• Claiming the commute: Your regular journey from home to your normal workplace is never claimable, regardless of distance.
• Not checking industry-specific rates: Some jobs have higher flat rates than the default. Check before claiming the standard amount.
• Claiming when employer reimburses: If your employer pays for the expense (or reimburses you), you can't also claim tax relief on it.
• Forgetting to backdate: Many people only claim for the current year and miss out on four years of backdated relief.

Frequently Asked Questions

How much will I actually save?

The saving depends on your tax rate. For a basic-rate (20%) taxpayer claiming the £60 uniform flat rate, the annual saving is £12. For a higher-rate (40%) taxpayer, it's £24. Use our calculator to see your exact estimate.

Do I need receipts for flat-rate expenses?

No, that's the point of flat rates. You can claim the standard amount without providing receipts. However, if you want to claim more than the flat rate (your actual costs), you will need evidence.

Can I claim for a home office setup?

Furniture and equipment for a home office (desk, chair, monitor) can be claimed if required by your employer and not reimbursed. For employed workers, this would go through the P87 process. Self-employed workers claim through Self Assessment.

Try our work expenses calculator to see how much you could save. For a real-world example, see our nurse uniform scenario, or learn about claiming rebates from HMRC.

Working from Home Expenses

If you work from home — even part of the time — you may be eligible for tax relief on additional household costs directly linked to your job. HMRC offers a flat-rate allowance of £6 per week (£312 per year) for 2025/26 if you worked from home for at least one day. This covers extra costs like heating, lighting, and metered water, but not mortgage interest or rent. To qualify, your home must be a place where you regularly carry out duties that can’t be done elsewhere — for example, admin work, client calls, or using a dedicated workspace. If you’ve been charged for utility bills or broadband due to remote work and your employer doesn’t reimburse you, this relief applies. Self-employed individuals should instead use the simplified expenses method or actual cost calculations, but this guide focuses on employed taxpayers. Note: If you’ve already claimed the flat rate but your actual costs are higher (e.g., you added a home office), you can still claim the difference with supporting evidence.

Mileage Claims for Business Travel

When you travel for work — such as visiting clients, attending meetings at different sites, or making deliveries — you may claim tax relief on mileage using HMRC’s approved mileage allowance rates (AMAR). For the first 10,000 business miles in a tax year, the rate is 45p per mile; after that, it drops to 25p per mile. This covers fuel, maintenance, depreciation, and insurance. Crucially, this only applies to journeys that are purely for work purposes — commuting between your permanent workplace and home does not qualify. If your employer pays less than the AMAR (e.g., 20p per mile), you can claim tax relief on the difference. For example, if you drove 5,000 business miles and were reimbursed at 30p per mile, you could claim tax relief on the remaining 15p per mile (i.e., £750 × your tax rate). Keep a detailed mileage log with dates, destinations, and purposes to support your claim.

Common Expenses That Don’t Qualify

Not all work-related costs are eligible for tax relief. HMRC is strict about distinguishing between allowable and personal expenses. For example, you cannot claim for general clothing unless it’s a specific uniform, protective workwear, or branded attire required by your employer. Suit and tie for office jobs rarely qualify unless your employer has a strict dress code that mandates a particular uniform (e.g., airline staff). Similarly, daily commuting — travel between your home and a fixed workplace — is always considered personal, even if the journey is long. Other non-qualifying costs include food during regular working hours, gym memberships (unless part of a specific health and safety requirement), and any expense reimbursed by your employer (in full or part). Also, if your employer provides the item (e.g., a company car or laptop), you cannot claim tax relief for its use. Always ask yourself: ‘Would I incur this cost even if I didn’t have this job?’ If yes, it’s unlikely to be allowable.

Working from Home Expenses

If you work from home — even part of the time — you may be eligible for tax relief on additional household costs directly linked to your job. HMRC offers a flat-rate allowance of £6 per week (£312 per year) for 2025/26 if you worked from home for at least one day. This covers extra costs like heating, lighting, and metered water, but not mortgage interest or rent. To qualify, your home must be a place where you regularly carry out duties that can’t be done elsewhere — for example, admin work, client calls, or using a dedicated workspace. If you’ve been charged for utility bills or broadband due to remote work and your employer doesn’t reimburse you, this relief applies. Self-employed individuals should instead use the simplified expenses method or actual cost calculations, but this guide focuses on employed taxpayers. Note: If you’ve already claimed the flat rate but your actual costs are higher (e.g., you added a home office), you can still claim the difference with supporting evidence.

Mileage Claims for Business Travel

When you travel for work — such as visiting clients, attending meetings at different sites, or making deliveries — you may claim tax relief on mileage using HMRC’s approved mileage allowance rates (AMAR). For the first 10,000 business miles in a tax year, the rate is 45p per mile; after that, it drops to 25p per mile. This covers fuel, maintenance, depreciation, and insurance. Crucially, this only applies to journeys that are purely for work purposes — commuting between your permanent workplace and home does not qualify. If your employer pays less than the AMAR (e.g., 20p per mile), you can claim tax relief on the difference. For example, if you drove 5,000 business miles and were reimbursed at 30p per mile, you could claim tax relief on the remaining 15p per mile (i.e., £750 × your tax rate). Keep a detailed mileage log with dates, destinations, and purposes to support your claim.

Common Expenses That Don’t Qualify

Not all work-related costs are eligible for tax relief. HMRC is strict about distinguishing between allowable and personal expenses. For example, you cannot claim for general clothing unless it’s a specific uniform, protective workwear, or branded attire required by your employer. Suit and tie for office jobs rarely qualify unless your employer has a strict dress code that mandates a particular uniform (e.g., airline staff). Similarly, daily commuting — travel between your home and a fixed workplace — is always considered personal, even if the journey is long. Other non-qualifying costs include food during regular working hours, gym memberships (unless part of a specific health and safety requirement), and any expense reimbursed by your employer (in full or part). Also, if your employer provides the item (e.g., a company car or laptop), you cannot claim tax relief for its use. Always ask yourself: ‘Would I incur this cost even if I didn’t have this job?’ If yes, it’s unlikely to be allowable.