What is uniform tax rebate?

Uniform tax rebate (also called uniform tax allowance or uniform tax relief) is a tax deduction for employees who wear a recognisable work uniform and maintain it at their own cost. You can claim a flat-rate expense allowance to cover washing, repair, and replacement costs.

You do not get a cash refund equal to the allowance. The allowance reduces your taxable income, so you save tax at your marginal rate (20%, 40%, or 45%).

Example: You qualify for the standard £60 allowance. You're a basic-rate taxpayer (20%). Your refund is £12 per year (20% of £60). If you claim for 4 years, you get £48.

Who can claim uniform tax rebate?

You can claim if all of the following apply:

  • You wear a recognisable uniform or specialist clothing for work
  • You wash, repair, or replace the uniform yourself
  • Your employer does not reimburse you for these costs

A recognisable uniform means clothing that clearly identifies you as an employee of a specific employer (branded polo shirt, name badge, company logo) or a specific profession (nurse's scrubs, police uniform, airline uniform).

You cannot claim for:

  • Non-branded everyday clothes (black trousers and white shirt with no logo do not count)
  • Uniforms your employer launders for you
  • Protective equipment your employer must provide under health and safety law

How much can you claim?

HMRC publishes flat-rate expense allowances for specific occupations. The most common rates:

Occupation Annual allowance Tax refund (20% rate) Tax refund (40% rate)
Most occupations (default) £60 £12 £24
Nurses, midwives, paramedics £125 £25 £50
Engineers (uniformed) £140 £28 £56
Pilots, flight crew £140 £28 £56
Police officers £140 £28 £56
Prison officers £80 £16 £32
Carpenters, joiners £140 £28 £56
Builders, bricklayers £140 £28 £56
Vehicle mechanics £120 £24 £48
Retail assistants (uniformed) £60 £12 £24
Hospitality (waiters, chefs in uniform) £60 £12 £24
Security guards £60 £12 £24

See the full list of flat-rate expense allowances in HMRC's Employment Income Manual (EIM32712).

Can you claim more than the flat rate?

Yes, if your actual costs exceed the flat rate. You must keep receipts for:

  • Dry cleaning bills
  • Replacement uniform items you bought
  • Repair costs (seamstress, cobbler, etc.)

You cannot claim for:

  • The initial cost of the uniform (your employer should provide this)
  • Normal home washing (use the flat rate for this)

Claiming actual expenses requires evidence. The flat rate is simpler and does not require receipts.

How to claim uniform tax rebate

There are three ways to claim:

1. Online via HMRC

Log in to your HMRC Personal Tax Account and go to "Claim tax relief for your job expenses". Select "Uniform, work clothing, and tools" and follow the prompts. You'll need:

  • Your employer's name and PAYE reference
  • The tax years you want to claim for
  • Your occupation

HMRC usually processes online claims within 5-10 working days. Refunds are paid by bank transfer or adjusted via your tax code.

2. P87 form (paper or online)

Download form P87 from gov.uk or fill it in online. Send it to HMRC. Processing takes 4-8 weeks for paper forms, faster for online submissions.

3. Self Assessment tax return

If you complete a Self Assessment return, include uniform expenses in the "Employment" section under "Employment expenses". The allowance reduces your taxable income for the year.

Backdating uniform tax rebate claims

You can claim for the current tax year plus the previous 4 tax years. If you wore a uniform for the last 4 years and never claimed, you can claim:

  • 2025-26 (current year)
  • 2024-25
  • 2023-24
  • 2022-23
  • 2021-22

Example: You're a nurse. The allowance is £125 per year. You claim 5 years. Total allowance: £625. You're a basic-rate taxpayer, so your refund is £125 (20% of £625).

HMRC does not automatically backdate. You must specify the tax years you want to claim for when you submit your claim.

Uniform tax rebate for multiple jobs

If you have more than one job requiring a uniform, you can claim the allowance for each job. A nurse who also works as a security guard can claim £125 (nurse) + £60 (security guard) = £185 per year.

You must have worn both uniforms in the same tax year and maintained both at your own cost.

Does claiming affect your tax code?

If you claim for the current or future tax years, HMRC adjusts your tax code to give ongoing relief. Your tax code increases by 6 (for a £60 allowance), meaning you pay £12 less tax per year (basic rate).

If you claim for past years only, HMRC issues a one-off refund. Your tax code does not change.

If you stop wearing a uniform, tell HMRC so they can adjust your tax code. Continuing to receive relief when you are not eligible creates a tax underpayment.

Uniform tax rebate for self-employed workers

Self-employed workers cannot claim uniform tax rebate via PAYE or P87. Instead, you claim uniform costs as a business expense on your Self Assessment return.

You can deduct:

  • Cost of buying branded workwear (logo, company name)
  • Washing and repair costs

You cannot deduct:

  • Everyday clothes (even if you only wear them for work)

Self-employed uniform expenses are not capped at the flat-rate amounts. Claim actual costs with receipts.

Common mistakes

Avoid these errors when claiming uniform tax rebate:

  • Claiming for non-uniform clothes: Black trousers and a white shirt with no logo do not qualify.
  • Claiming when employer reimburses you: If your employer pays for dry cleaning, you cannot claim tax relief too.
  • Claiming for years you did not wear a uniform: You must have actually worn the uniform in the tax year you claim for.
  • Not updating your claim when you change jobs: If you stop wearing a uniform, tell HMRC to stop the ongoing tax code adjustment.

How long does it take to receive the refund?

HMRC aims to process uniform tax rebate claims within:

  • Online claims: 5-10 working days
  • Paper P87 claims: 4-8 weeks
  • Self Assessment claims: Processed with your tax return (usually within 12 weeks of filing)

Refunds are paid by bank transfer to the account linked to your HMRC Personal Tax Account, or by cheque if no bank details are on file.