Flat rate expenses are fixed annual deductions, set by the Treasury under section 367 of the Income Tax (Earnings and Pensions) Act 2003, that employees in listed jobs can claim for cleaning, repairing and replacing uniforms, specialist clothing and tools without sending receipts. Anyone whose job is not listed but who has to bear these costs can claim £60 a year. No deduction is due if the employer pays the costs or would do so if asked.

What does section 367 provide?

Section 367 ITEPA 2003 allows a deduction for the sum fixed by the Treasury as representing the average annual expenses incurred by employees of a particular class on the repair and maintenance of work equipment. “Work equipment” means tools or special clothing. The Treasury can only fix a sum where the employees are generally responsible for the cost and the cost would be deductible under section 336 if they paid it.

HMRC’s Employment Income Manual at EIM32700 explains why the system exists: working out individual claims for every employee who spends small amounts each year would be cumbersome, so flat rate deductions have been negotiated nationally with trade unions. An employee does not have to be a member of the relevant union to claim.

The amounts in HMRC’s table at EIM32712 apply from the 2008 to 2009 tax year onwards, so they have not been uprated for many years.

Who is entitled to claim?

The employee must actually be obliged to bear the cost of maintaining tools or special clothing. EIM32710 says that in many cases the employer provides everything required, and then no deduction is due. HMRC’s guidance on claiming for uniforms adds that you cannot claim:

  • the initial cost of buying clothing for work
  • cleaning, repairing or replacing everyday clothing, even if you must wear a particular design or colour
  • laundering a uniform or specialist clothing if your employer provides a free laundry service and you choose not to use it
  • personal protective equipment, which the employer should provide free or reimburse

A uniform, in HMRC’s words, is clothing that identifies you as having a certain occupation, such as a nurse or police officer. Specialist clothing such as overalls or safety boots can also qualify even if it does not identify the occupation. For the case law on clothing generally, see can you claim clothing as a business expense.

How much can different jobs claim?

HMRC publishes the full list by industry and job. Some examples from that list:

Industry and job Annual amount
Airlines: pilots, helicopter pilots and uniformed flight deck crew £1,022
Airlines: cabin crew £720
Health and care: ambulance staff on active service £185
Health and care: nurses, midwives, healthcare assistants, domiciliary care workers and similar roles £125, plus £12 for shoes and £6 for tights or stockings where a set style or colour is required
Police officers up to and including chief inspector, and community support officers £140
Building: joiners and carpenters £140
Heating: pipe fitters and plumbers £120
Agriculture: all workers £100
Fire service: uniformed fire fighters and fire officers £80
Food: all workers £60
Any job not on the list £60

The £60 default for unlisted jobs matches EIM32485, which says HMRC accepts £60 a year from 2008 to 2009 onwards as a reasonable estimate of laundry costs for protective clothing or uniforms where no national agreement applies.

Within an industry the amount often depends on the role. In building, labourers and navvies get £60 while joiners and carpenters get £140. Check the exact job description rather than the industry heading.

What if the employer pays part of the cost?

Section 367(3) gives no deduction at all if the employer pays or reimburses the expenses, or would do so if asked. Section 367(4) reduces the deduction by any part the employer pays or would pay. HMRC’s guidance puts it simply: if your employer pays towards your expenses, deduct what they pay.

The words “would do so if requested” have real effect. HMRC’s example at EIM32736 is a police officer whose force supplies cleaning tokens worth £26 a year. The officer can deduct £140 less £26, which is £114, whether or not they take the tokens, because the cost does not have to be borne to the extent the employer makes help available.

Can I claim my actual costs instead?

Yes. EIM32715 says an employee entitled to a flat rate deduction can instead ask for a deduction under section 336 for the actual expense in any year. Doing so in one year does not stop them using the flat rate in other years. The catch is evidence: HMRC will not usually allow more than the flat rate without proof of what was spent, and its claims guidance says actual cost claims must be supported by receipts. The main advantage of the flat rate, as EIM32715 notes, is that no evidence needs to be kept.

How do you claim?

  • Online. HMRC’s online service checks eligibility and takes the claim. Flat rate expenses go under “Uniform, work clothing and tools”; actual costs go under “Other expenses”.
  • By post. Form P87 can be used if the total expenses claim for each year is £2,500 or less and the claim is within 4 years from the end of the tax year. No evidence is needed for a flat rate claim.
  • By phone. HMRC accepts phone claims if you have claimed the same type of expense before and your total expenses are £2,500 or less.
  • Self Assessment. If you file a return you must claim through it; flat rate expenses go in box 18 of the SA102 employment pages.

You can claim for the current tax year and the 4 previous tax years. For the current year HMRC usually adjusts your tax code; for earlier years it adjusts the code or makes a refund. Relief is at your rate of tax, so a £60 claim is worth £12 to a basic rate taxpayer, and you must have paid tax in the year. Our guide to claiming tax relief on employment expenses covers the wider process.

How does a claim work out?

Illustration only. Jo is a healthcare assistant in a hospital who must wear a uniform and black shoes of a set style, which she washes and replaces herself. Her employer offers no laundry service or allowance. She is a basic rate taxpayer and has never claimed. In October 2026 she claims £125 plus £12 for shoes, a total of £137 a year, for 2022 to 2023 through to 2026 to 2027. Each year’s claim is worth £27.40 in tax. The current year relief comes through her tax code and the four earlier years are repaid or coded.

If Jo changes hospital part way through a year but stays in a similar role, she still has one flat rate deduction for that year. EIM32485 says an employee cannot claim the flat rate twice in a year simply because they changed employment.

What mistakes come up most often?

  • Claiming the flat rate where the employer provides laundry facilities, tokens or an allowance, without reducing the claim.
  • Claiming for the cost of buying a uniform or ordinary work clothes.
  • Claiming for personal protective equipment the employer should provide.
  • Using the industry heading instead of the exact job, which can overstate or understate the claim.
  • Claiming more than the flat rate without receipts.
  • Forgetting the four earlier years, which are often worth more than the current year claim.

Employers who pay staff a laundry allowance should look at the paid and reimbursed expenses exemption, which can make the payment tax free where the employee would have been entitled to a deduction.

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Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.