Search HMRC's full list of flat rate expenses for uniforms, work clothing and tools, pick your job and see the tax relief for 2026/27 and up to 4 earlier tax years.
| Tax year | Relief | How it is given |
|---|
An estimate using the GOV.UK list. It assumes the same rate and allowance each year; relief cannot exceed the tax you paid in that year. HMRC decides the final amount.
This flat rate expenses list finder lets UK employees search every job and industry on HMRC's list of agreed allowances for uniforms, work clothing and tools, then shows the tax relief for 2026/27 and up to 4 earlier tax years. Type your job, tap the matching row and choose your tax rate, including the Scottish rates, to see what you can claim back without receipts.
Quick answer: the flat rate expenses list gives fixed yearly amounts from £60 to £1,022, and anyone whose job is not listed can claim £60. You get tax back at your rate, so a nurse's £125 is worth £25 a year at 20%, or £125 across 5 tax years.
In This Guide
What Are Flat Rate Expenses?
Flat rate expenses are fixed yearly amounts that HMRC lets employees deduct from taxable pay to cover cleaning, repairing or replacing a uniform, protective clothing or tools, without keeping receipts. The formula in plain words: take the amount for your job, subtract anything your employer pays towards the same costs, then multiply by your tax rate to get the tax you save each year.
The amounts are set out industry by industry in the GOV.UK guidance on job expenses for uniforms, work clothing and tools, which lists 83 entries from agriculture to wood and furniture. You need to wear a uniform or specialist clothing, or buy tools, to do the job; ordinary clothes do not count, even if you only wear them for work.
How to Use the Flat Rate Expenses Finder
Step 1: Search the Flat Rate Expenses List
Type a job or industry, such as nurse, police, joiner or cabin crew, and the list narrows as you type. Tap the row that matches your job. If nothing fits, choose the last row, which gives the standard £60.
Step 2: Choose Your Tax Rate and Years
Pick the rate you pay on the top slice of your income: 20%, 40% or 45% in England, Wales and Northern Ireland, or one of the six Scottish rates. Then choose how many tax years you have done this job, up to 5, covering 2026/27 back to 2022/23.
Step 3: Enter Any Employer Contribution
If your employer pays part of the cost, such as a £40 laundry allowance, enter it here so it is taken off first. If your employer pays all of it, there is nothing to claim.
Step 4: Read Your Tax Back
The large figure is the total tax relief across the years you chose. The tiles show your allowance, the amount you can claim after any employer payment, the relief per year and the rate used, and the table splits it by tax year.
How Much Is the Flat Rate Expense for My Job?
Most jobs on the flat rate expenses list get between £60 and £140 a year, with airline crew far higher at £720 for cabin crew and £1,022 for pilots. These are the amounts for some of the most searched jobs, with the yearly tax back at the two most common rates.
| Job (industry) | Flat rate expense | Tax back a year at 20% | Tax back a year at 40% |
|---|---|---|---|
| Nurses, healthcare assistants, care workers (health and care) | £125 | £25.00 | £50.00 |
| Ambulance staff on active service | £185 | £37.00 | £74.00 |
| Police officers up to chief inspector | £140 | £28.00 | £56.00 |
| Uniformed fire fighters and prison officers | £80 | £16.00 | £32.00 |
| Joiners and carpenters (building) | £140 | £28.00 | £56.00 |
| Motor mechanics in a garage repair shop | £120 | £24.00 | £48.00 |
| Airline cabin crew | £720 | £144.00 | £288.00 |
| Airline pilots and flight deck crew | £1,022 | £204.40 | £408.80 |
| Food industry, all workers | £60 | £12.00 | £24.00 |
| Any job not on the list | £60 | £12.00 | £24.00 |
Nurses, midwives, therapists and similar staff can add £12 for shoes and £6 for tights or stockings where everyone must wear the same colour or style, taking the total to £143.
How Much Tax Will I Get Back for My Uniform?
You get back the flat rate amount multiplied by your tax rate, for each year you qualify. Worked example: Chloe is a healthcare assistant in Leeds who pays basic rate tax and has worn the same uniform since 2022. Her £125 allowance saves £25 a year, so claiming 2026/27 and the 4 previous years is worth £125. Her colleague Raj, an electrician on 40% tax with the £120 electrical industry rate, would get £48 a year, or £240 over 5 years.
In Scotland the rates differ. A police constable in Glasgow paying the 21% intermediate rate gets 21% of £140, which is £29.40 a year. Rates in earlier years were not always the same, so the finder gives an estimate and HMRC works out the exact refund. You must have paid tax in the year: relief can never be more than the tax you paid.
How Many Years Can I Claim Flat Rate Expenses For?
You can claim for the current tax year and the 4 previous tax years, so in 2026/27 you can go back to 2022/23. The GOV.UK guide to tax relief for employees confirms this, and explains that HMRC usually adjusts your tax code for the current year and either changes your code or sends a refund for earlier years.
To count your years on the flat rate expenses list correctly, remember that each tax year runs from 6 April to 5 April. The UK tax week calculator shows which tax year any date falls in, so you can match your start date in the job to the right year before you claim.
How Do I Claim Flat Rate Expenses?
- Online: use HMRC's online service through GOV.UK to check the amount and make the claim; no receipts are needed for a flat rate claim.
- By post: fill in form P87 if you prefer paper.
- Self Assessment: if you send a tax return, enter the amount in box 18 of the SA102 employment page instead.
- Other work costs: business miles in your own car are a separate claim, and the mileage allowance calculator works out the relief at 55p a mile.
- Self-employed: different expense rules apply, so use the self-employed tax calculator instead.
You do not need a refund company: claiming directly through GOV.UK is free and the whole refund goes to you. If you spend more than the flat rate, you can claim the actual amount instead, but then you must send receipts.
Figures from this flat rate expenses list finder are estimates; HMRC confirms the final relief. Figures checked October 2026 against the GOV.UK list of industries and jobs and the Scottish income tax rates for 2026/27.
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How we checked this tool: the Tools Veria Editorial Team built this tool by hand, checked it against the official rules or published standards where they apply, and tested it against worked examples. Results are estimates for planning, not personal financial or tax advice. Read our editorial policy and disclaimer, or report an error.
Frequently Asked Questions
What is the flat rate expense for nurses?
Nurses, midwives, healthcare assistants and similar health and care staff can claim £125 a year, plus £12 for shoes and £6 for tights or stockings where a set colour or style is required. At 20% tax, £125 is worth £25 a year.
How much can I claim if my job is not on the flat rate expenses list?
If your industry and job are not on HMRC's list, you can claim the standard flat rate expense of £60 a year. At the 20% basic rate that saves £12 a year, or £60 across 5 tax years.
How far back can I claim flat rate expenses?
You can claim for the current tax year and the 4 previous tax years. In the 2026/27 tax year that means you can go back to 2022/23, as long as you did the job and paid tax in each year.
Do I need receipts for flat rate expenses?
No. A flat rate expense is an agreed fixed amount, so you do not need to send receipts. You only need receipts if you claim the actual amount you spent instead of the flat rate.
Can I claim flat rate expenses if my employer washes my uniform?
If your employer pays all of the cost, you cannot claim. If it pays part, subtract what it pays from the flat rate. A £125 allowance with a £40 employer payment leaves £85 to claim.
Is the uniform tax rebate worth claiming?
Yes, for most people it takes a few minutes. A £60 allowance at 20% is £12 a year, and a cabin crew allowance of £720 at 20% is £144 a year, so a 5 year claim can reach £720.