Many nurses and healthcare professionals, including those working through agencies, pay out of pocket to wash or repair or replace their work uniforms. Under HM Revenue & Customs rules, eligible workers may be able to claim tax relief on these costs. This article explains who can claim, what can be claimed, when claims are not allowed and how to submit a claim, in line with current UK Government guidance.
Who Is Eligible to Claim
You may be able to claim tax relief if all of the following apply:
- You are required to wear a recognisable uniform or specialist work clothing to carry out your role, such as nursing tunics, scrubs or role specific attire.
- You are responsible for cleaning, repairing or replacing that uniform yourself and these costs are not reimbursed by your employer, agency or umbrella company.
- You paid Income Tax during the tax year you are claiming for.
This applies to permanent employees and agency workers, including those paid via PAYE through an agency or umbrella company.
A uniform is generally defined as clothing that clearly identifies your role or employer. Ordinary clothing that could reasonably be worn outside of work does not usually qualify.
What You Can Claim For
You can claim tax relief on the cost of:
- Cleaning your uniform or specialist work clothing, including laundry and dry cleaning costs, where you are required to wash it yourself.
- Repairing or replacing your uniform or specialist clothing when these costs are not covered by your employer, agency or umbrella company.
You cannot claim tax relief on the initial purchase cost of a uniform.
In many cases, HMRC allows claims using a flat rate expense. This is a fixed amount set for certain occupations and does not require receipts. If your actual costs are higher than the flat rate, you may be able to claim the full amount you spent, but you must keep evidence such as receipts.
Claims can usually be backdated for up to four previous tax years, provided you were eligible during those periods.
Examples of When You May Be Eligible
You may be eligible if you:
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Work as a nurse, healthcare assistant or allied health professional through an agency and pay to wash your uniform at home.
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Hold multiple agency placements but are required to wear a uniform or specialist clothing for each role and pay for cleaning yourself.
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Are paid via an umbrella company and your payslips show that no allowance or reimbursement is provided for uniform cleaning.
When You Cannot Claim
You cannot usually claim tax relief if:
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Your employer, agency, umbrella company or placement provider offers a laundry service or reimburses you for uniform cleaning or maintenance, even if you choose not to use the service.
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The clothing you wear is ordinary workwear, such as plain tops or trousers that do not identify your role or employer.
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You are genuinely self employed. In this case, uniform and clothing costs must be claimed as business expenses through your Self Assessment tax return, not through the employee or agency worker tax relief process.
How to Claim
If you are employed or working through an agency and paid under PAYE and you do not complete a Self Assessment tax return, you can claim by submitting a job expenses claim to HMRC using their online service or by completing form P87.
If you complete a Self Assessment tax return, you should include uniform cleaning and maintenance costs in the relevant expenses section of your return.
Once a claim is approved, HMRC may adjust your tax code so you pay less tax in future, or issue a refund for previous tax years.
Disclaimer
This article is provided for general information only and is based on current UK Government guidance at the time of writing. It does not constitute tax or financial advice. Eligibility and entitlement depend on individual circumstances, including employment status and payment arrangements. For confirmation of your position or personalised advice, you should contact HM Revenue & Customs directly or speak with a qualified tax adviser.