Flat rate expenses
Fixed annual amounts HMRC lets certain jobs claim for uniforms and tools without keeping receipts.
Flat rate expenses (also called fixed rate deductions) are pre-agreed annual amounts for maintaining uniforms, protective clothing or tools, claimable with no receipts. The standard uniform allowance is £60 a year; many occupations get more, such as £125 for nurses and £140 for joiners. Relief is your tax rate on the amount: £12 a year at basic rate for the standard allowance.
Small numbers, but they backdate four years and then repeat automatically through your tax code, so a first claim is often worth £60 to £300. You must state your industry and job on the claim so the right rate applies. Check your occupation's rate with the rebate calculator.
A joiner's £140 flat rate is worth £28 a year at basic rate. Claimed for this year plus four back years, the first claim covers £700 of allowances and returns £140, then the tax code keeps the relief running. No receipts are ever needed; the only failure mode is leaving the industry field blank, which gets the whole form rejected.