Quick Summary
- Employees can claim relief for work costs their employer doesn't repay.
- Common claims: uniforms, tools, professional fees and business mileage.
- Flat rate expenses are available for many jobs without receipts.
- Working from home relief is only available if your employer requires it, not by choice.
- Claims can usually be backdated 4 years.
You don't have to be self-employed to claim tax relief. Millions of employees pay for work-related costs out of their own pocket and never claim the relief they're entitled to. Here's what you can claim and how.
What employees can claim
Uniforms, work clothing and tools
If you wash, repair or replace a uniform or protective clothing, or buy small tools for your job, you can claim. HMRC sets flat rate expenses for many occupations — nurses, mechanics, joiners, electricians and many more — so you don't need receipts. If you spend more than the flat rate, you can claim actual costs with evidence.
Professional fees and subscriptions
Fees to professional bodies on HMRC's approved list are claimable if membership is relevant to your job — for example NMC registration for nurses, HCPC registration, or accountancy bodies like AAT and ACCA.
Business mileage in your own vehicle
If you use your own car for work journeys (not your commute), HMRC's approved rate is 45p a mile for the first 10,000 miles and 25p after. If your employer pays less, you can claim Mileage Allowance Relief on the difference.
Example
A care worker drives 6,000 business miles a year and is reimbursed 25p a mile (£1,500). The approved amount is 6,000 × 45p = £2,700. They can claim relief on £1,200 — worth £240 a year at 20% tax, and potentially more for 4 previous years.
Working from home
You can claim £6 a week only if your employer requires you to work from home — for example because there's no office for you. Choosing to work from home, or a hybrid arrangement where an office is available, doesn't qualify.
Other costs
- Travel and overnight costs on business trips (not commuting)
- Equipment you need for your job and must buy yourself
What you can't claim
- Commuting to your normal workplace
- Everyday clothing
- Costs your employer has already repaid
- Lunches on a normal working day
How much is it worth?
Relief is given at your highest rate of tax. A £100 claim saves a Scottish starter rate taxpayer £19, an intermediate rate taxpayer £21 and a higher rate taxpayer £42.
How to claim
- Online with HMRC — if your claim is for £2,500 or less and you don't file Self-Assessment.
- Through your tax return — if your expenses are over £2,500 or you already file Self-Assessment.
HMRC usually gives relief by changing your tax code for the current year, and pays a refund for previous years. You can backdate claims for up to 4 tax years.
Be wary of claims companies that take a large percentage of your refund — claiming directly is free.
Frequently Asked Questions
What work expenses can employees claim tax relief on?
Uniforms and protective clothing, small tools, approved professional fees and subscriptions, business mileage in your own vehicle where your employer pays less than 45p a mile, and some travel costs.
Can I claim tax relief for working from home?
Only if your employer requires you to work from home. If you choose to work from home, or an office is available, you can't claim.
How far back can I claim tax relief on work expenses?
You can usually backdate claims for up to 4 previous tax years, as well as the current year.
Do I need receipts for a uniform tax rebate?
Not if you claim HMRC's flat rate amount for your job. If you claim actual costs above the flat rate, you'll need evidence.
Do I need to file a tax return to claim work expenses?
Not if your claim is £2,500 or less and you don't already file one. Over £2,500, you need to claim through Self-Assessment.
Owed a Tax Refund?
We'll check what you can claim, backdate it up to 4 years and file it for you.
Sardar Muhammad, AAT
Sardar is the founder of LimeTree Accounting Solutions, an AAT-accredited practice in Govanhill, Glasgow. He works with sole traders, tradespeople, landlords and small limited companies across Glasgow and Clydebank.
This guide is general information based on UK and Scottish tax rules as at 13 October 2026. It is not personal advice. Rates and thresholds change, so speak to us about your own situation.