Claim Your Tax Back / Lesson 2 of 7
Flat rate expenses by occupation
A fixed annual amount, agreed in advance, needing not one receipt.
The short answer
- ✓ Flat rate expenses are agreed annual amounts needing no receipts
- ✓ You must clean or replace the uniform yourself, unreimbursed
- ✓ Check your specific occupation before using the default rate
- ✓ Claiming actual costs is allowed and can be worth more
How the flat rate system works
HMRC has agreed fixed annual amounts with many trades and industries to cover the cost of maintaining uniforms, tools and specialist clothing. If your occupation has one, you claim the agreed figure without keeping receipts or proving what you spent.
| Occupation | Agreed annual amount |
|---|---|
| Default where no specific rate applies | £60 |
| Nurses and midwives | £125 |
| Mechanics | £120 |
| Joiners and builders | £140 |
| Healthcare staff | £100 |
| Police officers | £140 |
| Retail | £60 |
| Hospitality | £60 |
| Pilots and cabin crew | £1,022 |
The full list on GOV.UK is long and surprisingly specific. Check it for your exact job title before falling back to the default.
Do you qualify?
Three conditions, all of which must hold:
- You wear a recognisable uniform or protective clothing for work
- You have to clean, repair or replace it yourself
- Your employer does not launder it or reimburse you for doing so
If your employer provides laundering, even badly, you cannot claim. If they give you a clothing allowance, you cannot claim on top of it.
What it is worth
Annual flat rate £125
Basic rate relief at 20% £25 a year
Four years backdated £100
Plus an ongoing code increase every year afterThe bit HMRC does not spell out
Claiming actual costs instead is allowed, and for some people it is worth considerably more. A mechanic who buys their own tools may spend far more in a year than the agreed flat figure. The flat rate exists for convenience, not because it is the maximum.
The trade-off: claiming actual costs means keeping every receipt and being able to produce them. Most people take the flat rate because it is receipt-free, and that is a perfectly sensible choice, just make it knowingly.
Common mistakes
- Using the default when a higher rate applies. Check your specific job title.
- Claiming when the employer launders the uniform. That disqualifies you.
- Assuming ordinary work clothes count. It must be a uniform or protective wear.
- Never comparing against actual spend. Tool-buying trades often lose out.
Try it on your own numbers
This is the same calculator as the full tool page, using 2026/27 rates.
What you can claim
Tax relief on job expenses your employer didn't reimburse. Updates as you type.
Business mileage only, commuting to your normal workplace doesn't count.
years (you can back-claim up to 4)
Estimated tax rebate
per year × year(s)
- Flat-rate expense
- Professional fees
- Mileage relief (AMAP)
- Deductible per year
Don't pay an agent 30%
A refund company would keep about of this. Claiming yourself on form P87 (or in your tax return) is free and you keep it all.
Estimate only. You must actually have incurred the costs; flat-rate amounts vary by job.
Key takeaways
- ✓ Flat rate expenses are agreed annual amounts needing no receipts
- ✓ You must clean or replace the uniform yourself, unreimbursed
- ✓ Check your specific occupation before using the default rate
- ✓ Claiming actual costs is allowed and can be worth more
Check you have got it
3 quick questions. No score is kept, and you can change your mind.
1. Your employer launders your uniform. Can you claim the flat rate?
2. Do you need receipts to claim a flat rate expense?
3. You are a mechanic who spends far more than the agreed rate on tools. What can you do?
Sources
Finished this lesson?
Mark it done and we will remember where you got to.
