Published: June 2026 | Fact-Checked & Audited By: David Vance, CTA FCA (Chartered Tax Advisor & Accountant)
This guide is fully updated for the 2026/27 HMRC tax year. All calculations and tax rules have been audited against official UK legislation.
If you are employed under PAYE in the UK, you may have to pay for certain costs out of your own pocket to do your job. Many employees are unaware that they can claim a tax refund (tax relief) on these necessary work-related expenses. HMRC allows tax relief on items such as washing a branded uniform, traveling to temporary workplaces, and paying professional membership fees. Claiming this relief reduces your overall taxable income, resulting in a tax refund or an adjusted tax code. This guide details how to claim tax relief on work expenses for the 2026/27 tax year.
Flat Rate Uniform and Tool Allowances
One of the most common claims is the flat-rate expense allowance for repairing, cleaning, or replacing work uniform or specialized tools. If you are required to wear a branded uniform, protective clothing, or safety gear, and you wash it at home, you can claim a flat-rate allowance. The standard flat-rate allowance for uniform maintenance is **£60 per year**. If you are a basic rate taxpayer (20%), this saves you £12 a year; if you are a higher rate taxpayer (40%), it saves you £24. Certain industries, such as building, healthcare, and engineering, have much higher flat-rate allowances.
HMRC Approved Mileage Allowance Payments (AMAP)
If you use your personal vehicle for business travel (excluding your normal commute to your permanent office), your employer can pay you mileage tax-free. If your employer does not pay the full HMRC approved rate, you can claim tax relief on the difference. The official HMRC approved mileage rates for the 2026/27 tax year are:
| Vehicle Type | First 10,000 Business Miles | Miles Over 10,000 |
|---|---|---|
| Cars and Vans | 45p per mile | 25p per mile |
| Motorcycles | 24p per mile | 24p per mile |
| Bicycles | 20p per mile | 20p per mile |
How to File a Claim (Form P87)
To claim tax relief on expenses under £2,500, you must submit a **P87 form** to HMRC. This can be done online through gov.uk or by printing and posting a paper form. You must keep receipts or logs of your expenses, although receipts are not required if you are claiming standard flat-rate uniform allowances. Once HMRC processes the P87, they will either adjust your tax code for the current year to give you the relief monthly, or issue a tax refund cheque/bank transfer for previous years. If your expenses exceed £2,500, you must register and claim via a Self Assessment tax return.
To model how work expenses and allowances affect your net salary and overall tax rate, use our Salary Calculator.
Frequently Asked Questions: Work Expenses & Tax Relief
1. Can I claim a tax refund for washing my work uniform?
Yes, you can claim a tax refund if you are required to wear a branded uniform or safety wear and must wash it yourself at home. The standard flat-rate allowance is £60 per year, which yields a tax saving of £12 for basic rate taxpayers.
2. What is an HMRC P87 form?
Form P87 is the official document used by employees to claim tax relief on job-related expenses up to £2,500 per year. You can submit it online through the gov.uk website for free.
3. Can I claim tax back for working from home?
You can only claim tax relief for working from home if your employer requires you to work from home, such as if your job has no physical office location. If you choose to work from home voluntarily, you are not eligible for this relief.
4. What is the approved mileage rate for business travel in 2026/27?
The approved mileage rate for cars and vans is 45p per mile for the first 10,000 business miles, and 25p per mile thereafter. If your employer pays less than this, you can claim tax relief on the difference.
5. Can I claim tax back on my daily commute?
No, you cannot claim tax relief on travel between your home and your permanent workplace. HMRC defines this as private travel; you can only claim for travel to temporary workplaces or client sites.
6. Can I claim tax relief on professional subscription fees?
Yes, you can claim tax relief on annual subscription fees or membership dues paid to HMRC-approved professional bodies if membership is essential for your job. HMRC maintains a list of approved organizations (List 3) on their website.
7. Do I need receipts to claim flat-rate expenses?
No, you do not need to keep receipts to claim flat-rate job expenses (like uniform washing or trade tool allowances), as these are pre-agreed amounts. However, you must keep records of travel logs and receipts for actual cost claims.
8. What is the maximum expenses limit for a P87 claim?
The maximum expenses limit for a P87 claim is £2,500 per tax year; if your total job expenses exceed this, you must file a Self Assessment tax return. This applies even if you are not normally self-employed.
9. How long does a P87 expense claim take to process?
HMRC typically processes online P87 claims within 4 to 8 weeks, though paper forms sent by post can take longer. Once approved, the refund is paid via bank transfer or a cheque.
10. Can I backdate my work expenses claim?
Yes, you can claim tax relief on work-related expenses retrospectively for up to 4 previous tax years. You must submit a separate P87 claim for each tax year you are claiming for.