Reviewed by Mustafa Bilgic
Founder, WebCalculator
Flat rate expense amounts per HMRC Employment Income Manual (EIM50000 series). Claim at gov.uk/tax-relief-for-employees. Not financial advice.
The flat rate expenses calculator shows how much tax relief you can claim from HMRC for washing, repairing or replacing your work uniform, clothing or tools. Select your occupation and tax band to see your annual deduction and the actual tax saving for 2026/27.
HMRC uniform, clothing & tools
HMRC lets employees claim a fixed annual deduction for washing, repairing or replacing their work uniform or protective clothing. Instead of tracking every receipt, you claim a flat rate set by your industry. The deduction reduces your taxable income, so the actual saving depends on your tax band:
| Occupation | Annual FRE | Saving (20%) | Saving (40%) |
|---|---|---|---|
| General / standard | £60 | £12 | £24 |
| Healthcare | £185 | £37 | £74 |
| Construction | £140 | £28 | £56 |
| Engineering | £120 | £24 | £48 |
| Cabin crew | £720 | £144 | £288 |
The mileage allowance calculator covers AMAP claims at 55p/25p (2026/27). The income tax calculator shows your full tax breakdown. For overall pay, use the salary calculator.
The standard flat rate expense for uniform laundering is £60 per year. Many specific trades get more — for example, healthcare workers can claim £185, airline cabin crew £720, and construction workers up to £140. HMRC publishes a full list by occupation.
The tax relief is the flat rate amount multiplied by your marginal tax rate. On a £60 deduction, a basic-rate taxpayer (20%) saves £12 a year, and a higher-rate taxpayer (40%) saves £24. For a £185 healthcare deduction, the saving is £37 or £74 respectively.
You can claim if you wash, repair or replace the uniform yourself. If your employer launders, repairs and replaces it for free, there is nothing for you to claim. The deduction covers your cost of maintaining the uniform, not buying it.
You can claim online at GOV.UK under 'Claim Income Tax relief for your employment expenses'. Select 'Uniform, work clothing and tools'. HMRC adjusts your tax code so you get the relief automatically through PAYE — you do not get a cash refund.
Yes. You can claim flat rate expenses for the current year and up to 4 previous tax years. If you have never claimed before, a backdated claim for 4 years can recover up to £240 for a basic-rate taxpayer on the standard £60 deduction.
A recognisable uniform is clothing you could not reasonably wear outside work — such as a branded shirt, hi-vis jacket or scrubs. A plain suit or smart clothing you could wear socially does not qualify, even if your employer requires it.