TAX · INCOME & PAY · 2026/27

Employee Tax Relief UK: Work Expenses You May Be Missing

A practical guide to costs employees often overlook—and the checks to make before claiming tax relief from HMRC.

If you paid an essential work expense yourself and your employer did not reimburse it, you may be able to claim employee tax relief. Relief reduces the Income Tax due on an eligible amount; it does not usually repay the whole cost.

Accountant’s practical check

Keep the receipt, confirm that the cost was required for your job, and deduct anything your employer repaid. HMRC may ask for evidence, and personal or ordinary commuting costs usually do not qualify.

You paid itKeep evidence of the cost

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Needed for workNot mainly a personal choice

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Not reimbursedClaim only an eligible shortfall

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Check HMRC rulesThen use the correct claim route

A quick eligibility screen—not every cost connected with work qualifies.

How employee tax relief works

You normally receive relief at the highest rate of Income Tax you paid on the eligible expense. A basic-rate taxpayer claiming £300 of qualifying expenses could receive £60 of tax relief. The same eligible amount could produce £120 at 40% or £135 at 45%, provided enough tax was paid at that rate.

Eligible expense	Tax rate paid	Illustrative relief
£300	20%	£60
£300	40%	£120
£300	45%	£135

The eligible amount may be an HMRC flat-rate allowance rather than what you actually spent. Do not describe the full expense as a “refund”: it is the tax on that amount that may be relieved.

Work expenses worth checking

UniformsCleaning, repair or replacement

Professional feesApproved bodies and subscriptions

Business mileageEligible journeys in your own vehicle

Tools & equipmentNecessary items paid for personally

Four common areas to check. Each has its own conditions and exclusions.

Uniforms and specialist clothing

You may be able to claim for cleaning, repairing or replacing a recognisable uniform or protective clothing required for your work. Ordinary clothing does not qualify, even if you wear it only at work. HMRC publishes flat-rate amounts for some occupations; otherwise, you may need evidence of the actual eligible cost.

This is sometimes described as a uniform tax rebate, although the amount received is tax relief rather than repayment of the entire expense.

Professional fees and subscriptions

Relief may be available where a professional membership is necessary for your job and the organisation appears on HMRC’s approved List 3. You cannot normally claim for life membership subscriptions or fees your employer paid.

Tools and equipment

If you personally bought small tools or equipment needed to do your job, relief may be available on an eligible cost or an occupation-specific flat-rate amount. Items with lasting value can be subject to capital-allowance rules, so keep invoices and check the correct HMRC route.

Business mileage: claim the eligible shortfall

When you use your own vehicle for qualifying business travel, compare what your employer paid with HMRC’s approved mileage amount. Ordinary commuting between home and a permanent workplace is not business travel.

Vehicle	2026/27 approved amount
Cars and vans	55p per mile for the first 10,000 business miles; 25p thereafter
Motorcycles	24p per business mile
Bicycles	20p per business mile

3,000 eligible miles × 55p£1,650 approved amount

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Employer paid 30p per mile£900 reimbursed

Eligible shortfall£750£150 relief at 20%

Illustrative mileage-relief example. Relief applies to the eligible shortfall, not automatically to the full approved amount.

Travel to a temporary workplace

Qualifying travel and necessary overnight costs for a temporary workplace can be eligible. Travel to your normal permanent workplace is ordinary commuting and is generally excluded. The “24-month rule” can also affect when a workplace stops being temporary, so longer assignments need particular care.

Working from home: an important 2026/27 change

From 6 April 2026, employees cannot claim HMRC tax relief for unreimbursed household expenses arising from working at home. Employers may still reimburse eligible additional household costs tax-free under the relevant rules.

Earlier eligible years may still be claimable within the normal time limits. Check the year of the expense rather than assuming the 2026/27 rule applies retrospectively.

How to claim tax back on work expenses

List each expense by tax year and remove personal spending.
Subtract any amount your employer reimbursed.
Check whether HMRC requires receipts or permits a flat-rate amount.
Use HMRC’s online service or form P87 for qualifying job-expense claims up to £2,500 for a tax year.
If eligible expenses exceed £2,500, the claim is generally made through Self Assessment.

1EvidenceReceipts, mileage log, membership details

2Employer paymentDeduct anything already reimbursed

3Tax yearKeep current and earlier years separate

4Claim routeP87 or Self Assessment as applicable

A clean evidence trail makes a claim easier to support if HMRC checks it.

Check and claim through HMRC →

Before you claim: five common mistakes

Claiming the full cost instead of the tax relief.
Including normal travel to a permanent workplace.
Claiming ordinary clothing rather than a qualifying uniform or protective item.
Claiming an amount already reimbursed by an employer.
Using a current rule for an expense incurred in a different tax year.

Frequently asked questions

What work expenses can employees claim tax relief on?

Eligible expenses can include uniforms or specialist clothing, approved professional fees, qualifying business mileage, tools and equipment, and travel to a temporary workplace. The expense must meet HMRC's conditions.

Can I claim tax relief if my employer reimbursed me?

You cannot normally claim again for an amount your employer has fully reimbursed. If the reimbursement is below an approved amount, relief may be available on an eligible shortfall.

How much tax relief will I receive?

Tax relief is normally based on the eligible expense and the rate of Income Tax you paid. It is not usually a repayment of the full expense.

Can I claim a uniform tax rebate?

You may qualify for tax relief if you must wear, clean, repair or replace a recognisable uniform or specialist clothing and your employer does not cover the cost. Ordinary clothing does not qualify.

Can I claim for working from home in 2026/27?

From 6 April 2026, employees cannot claim HMRC tax relief for unreimbursed household expenses from working at home. An employer may still reimburse eligible additional costs tax-free under the relevant rules.

How far back can I claim employee expenses?

HMRC normally allows eligible claims for the current tax year and the previous four tax years, subject to the rules and time limits for each claim.

The bottom line

Employee tax relief is most useful when a cost is genuinely required for work, paid personally and not reimbursed. Uniform costs, approved professional fees, qualifying mileage and necessary tools are sensible areas to review—but each claim must meet its own HMRC conditions.

For the effect of payroll deductions on your net pay, use the MoneyMeasure UK salary calculator or read our guide to tax codes and National Insurance.

Important information

MoneyMeasure provides general information and illustrative calculations, not personalised tax, financial or payroll advice. Check your facts and eligibility using HMRC’s employee-expenses guidance. For a material or uncertain claim, consider advice from a suitably qualified UK tax professional.

Read our methodology and disclaimer.

Last reviewed: 19 August 2026.