Employees who pay for things their job requires, and are not fully reimbursed, can claim income tax relief from HMRC using the online service, form P87 by post, or their Self Assessment return. P87 is only for claims of £2,500 or less per tax year from people who do not file a tax return, and claims can go back four tax years. Some jobs have an agreed flat rate expense for uniforms and tools that can be claimed without receipts.

Who can claim tax relief on employment expenses?

HMRC’s guide to claiming tax relief for job expenses says you might be able to claim if you use your own money for things you must buy for your job and you only use them for work. You cannot claim if your employer pays you all of the money back or offers an alternative, for example a laptop you turn down because you want a different model. If your employer pays part of the cost, you can only claim on the part they do not pay.

The legal test is in section 336 of the Income Tax (Earnings and Pensions) Act 2003: you must be obliged to incur and pay the expense as holder of the employment, and it must be incurred wholly, exclusively and necessarily in the performance of the duties. HMRC’s Employment Income Manual at EIM31630 calls these tests very restrictive. The expense has to be one every holder of that job would have to incur, not one that suits you personally. Travel has its own rules in sections 337 to 342, and ordinary commuting is never allowable.

You must have paid tax in the year you are claiming for, and the relief cannot exceed the tax you paid. Relief is given at your rate of tax: HMRC’s example is that a £60 claim by a basic rate taxpayer is worth £12.

Which expenses can employees typically claim?

  • Uniforms, work clothing and tools: cleaning, repairing or replacing a uniform or specialist clothing, and repairing or replacing small tools. Not the initial cost of work clothing, not everyday clothes, and not personal protective equipment, which your employer should provide or reimburse. See clothing and uniform expenses for the detailed rules.
  • Vehicles you use for work: the approved mileage rate for business journeys in your own vehicle, less anything your employer pays, or the actual fuel and electricity cost of business trips in a company car.
  • Professional fees and subscriptions: fees you must pay to do your job, and annual subscriptions to bodies on HMRC’s approved list where membership is relevant to your job. Not life memberships or fees your employer has paid.
  • Travel and overnight expenses: public transport, hotels, meals, parking and tolls on business journeys, but not travel to and from your normal workplace.
  • Other equipment: substantial equipment you must buy for the job, through capital allowances.
  • Working from home: see the change below.

HMRC’s approved mileage rates for 2026 to 2027 are 55p a mile for the first 10,000 business miles in a car or goods vehicle and 25p after that, 24p for motorcycles and 20p for bicycles. Before 6 April 2026 the first 10,000 mile rate for cars was 45p. The rate covers all running costs, so you cannot also claim for fuel, electricity, vehicle tax, MOTs or repairs.

What changed for working from home claims?

HMRC’s guidance says that from the 2026 to 2027 tax year you cannot claim tax relief for working from home. Claims for the 4 previous tax years can still be made. For those years, you can only claim if you have to work from home, for example because your employer has no office or your job requires you to live far from it. Choosing to work from home does not qualify, including where your contract lets you work from home some or all of the time. The relief was either £6 a week or the exact extra cost of things such as work calls and heating and lighting a work area. More detail is on the working from home expenses page.

What are flat rate expenses?

Section 367 ITEPA 2003 allows a deduction of a fixed sum, set by the Treasury, representing the average annual cost of repairing and maintaining tools or special clothing for a class of employee. HMRC publishes the list by industry and job. Some examples:

Industry and job Annual flat rate expense
Agriculture, all workers £100
Police officers up to and including chief inspector £140
Nurses, midwives, healthcare assistants and similar roles in health and care £125, plus £12 for shoes and £6 for tights or stockings where everyone must wear the same colour or style
Any job not on the list £60

If you claim a flat rate expense you do not need to send any receipts. If your employer contributes, deduct what they pay. Section 367 gives no deduction at all if the employer pays or would reimburse the costs on request. You can claim the actual amount instead if it is higher, but then you must send evidence.

How do you make the claim?

Online

HMRC’s online service checks whether you can claim and lets you submit the claim, with evidence. Flat rate expenses go in as “uniform, work clothing and tools”; actual costs of clothing and tools go in as “other expenses”.

By post on form P87

HMRC’s P87 guidance says you can claim by post if:

  • your claim is within 4 years from the end of the tax year you are claiming for
  • your total expenses claim for each tax year is £2,500 or less
  • you have paid tax in that year

You must use form P87; HMRC rejects postal claims that are not on the form. You download it, complete it on screen or by hand, print it, and post it with your evidence to the address on the form.

By phone

HMRC accepts claims by phone if you have already claimed the same type of expense in a previous year and your total expenses are £2,500 or less. Working from home expenses cannot be claimed by phone.

Through Self Assessment

If you complete a Self Assessment tax return, you must claim through the return instead of using P87. If your expenses for a tax year are more than £2,500, you need to file a Self Assessment return. Employment expenses go on the SA102 employment pages; flat rate expenses go in box 18.

What evidence does HMRC want?

HMRC now expects evidence with most claims. Its P87 guidance lists what to send:

  • Professional fees: receipts or other evidence for each fee or subscription.
  • Uniforms and tools at actual cost: receipts proving payment. None for flat rate expenses.
  • Vehicles: mileage logs with the reason for every journey and the start and end postcodes, one for each employment.
  • Hotels and meals: receipts showing the date and the name of the hotel or restaurant.
  • Working from home (earlier years): evidence you must work from home, such as your contract.
  • Other expenses: receipts naming the item and proving payment.

If you claimed an estimated amount and your actual spending turns out different, you must tell HMRC and send evidence.

How is the relief paid, and how far back can you go?

For the current tax year HMRC usually adjusts your tax code, so you pay less tax through payroll. For earlier years it either adjusts your tax code or pays a refund. You can claim for the current tax year and the 4 previous tax years. In October 2026 that means claims for 2022 to 2023 onwards remain open, with 2022 to 2023 closing on 5 April 2027.

Illustration only. Sam is a police constable who pays tax at the basic rate and does not file a tax return. She has never claimed the uniform flat rate expense. In 2026 to 2027 she claims £140 for each of 2022 to 2023 through to 2026 to 2027. Each year’s claim reduces her taxable income by £140, worth £28 at 20%. HMRC repays the earlier years and gives the current year relief through her tax code.

If someone else, such as a repayment agent, makes the claim for you, charges a fee and wants the refund paid to them, HMRC has separate rules for nominating that payment.

What are the common mistakes?

  • Using P87 when you already file Self Assessment, or when the claim for the year is over £2,500.
  • Claiming for costs your employer would have reimbursed, or for items with private use.
  • Claiming working from home relief for 2026 to 2027, or for earlier years when homeworking was a choice.
  • Sending mileage claims without a journey by journey log, or claiming fuel on top of the approved mileage rate.
  • Forgetting to deduct mileage allowance already paid by the employer.

If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.

Related Accountapedia entries

Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.