What Is the Uniform Tax Refund?
HMRC lets employees claim tax relief for the cost of washing, repairing, or replacing a work uniform. Rather than tracking your actual laundry bills, most people use a flat-rate expense allowance. This is a fixed annual amount agreed between HMRC and industry bodies for specific occupations.
You get tax relief on the allowance amount, not a cash refund of that amount. A £185 allowance does not mean £185 in your pocket. It means your taxable income is reduced by £185, and you get back the tax you would have paid on that £185.
The standard flat rate for occupations without a specific industry agreement is £60 per year. Many roles have higher rates. Ambulance staff get £185. Pilots get £1,022.
Worked Example: NHS Nurse
Claire is a band 5 nurse earning £29,970. She washes her scrubs at home after every shift. The flat-rate allowance for healthcare workers (nursing staff, midwives, dental nurses, and similar) is £185 per year.
| Basic Rate (20%) | Higher Rate (40%) | |
|---|---|---|
| Flat-rate allowance | £185 | £185 |
| Tax relief per year | £37.00 | £74.00 |
| Backdate 4 years (total) | £185.00 | £370.00 |
Claire is a basic-rate taxpayer. She claims for 2026/27 and backdates for the previous four years (2024/25, 2023/24, 2022/23, 2021/22). That gives her 5 x £37 = £185 as a lump sum, plus her tax code is adjusted so she pays £37 less tax each year going forward.
Flat-Rate Allowances by Occupation
These are some of the most common occupation-specific rates. HMRC publishes the full list in their flat-rate expense deductions table. If your occupation is not listed, the standard rate of £60 applies.
| Occupation | Annual Allowance | Basic Rate Refund | Higher Rate Refund |
|---|---|---|---|
| Pilots and flight deck crew | £1,022 | £204.40 | £408.80 |
| Cabin crew | £720 | £144.00 | £288.00 |
| Ambulance staff (paramedics, technicians) | £185 | £37.00 | £74.00 |
| Police officers (below Superintendent) | £140 | £28.00 | £56.00 |
| Nurses, midwives, dental nurses | £185 | £37.00 | £74.00 |
| Fire service (uniformed) | £80 | £16.00 | £32.00 |
| Prison officers | £80 | £16.00 | £32.00 |
| Construction (building and civil engineering) | £140 | £28.00 | £56.00 |
| Electricians | £120 | £24.00 | £48.00 |
| Heating engineers (gas fitters, plumbers) | £120 | £24.00 | £48.00 |
| All other occupations (standard rate) | £60 | £12.00 | £24.00 |
What Counts as a Uniform?
To qualify, all three conditions must be true:
- Your employer requires you to wear it. A dress code alone is not enough. The clothing must be specific to your job.
- It is recognisable as a uniform, or it has your employer's logo on it. Alternatively, it is a specific type of clothing required for your role (scrubs, overalls, hard hats).
- You wash, repair, or replace it at your own expense. If your employer launders it for you or gives you a cash laundry allowance that covers the full cost, you cannot also claim the flat rate.
Everyday clothes do not qualify, even if you only wear them for work. A chef who buys their own whites can claim. An office worker who buys a suit cannot.
How to Claim
There are two routes depending on whether you already file a Self Assessment tax return.
If you do not file Self Assessment
Use HMRC's P87 form online. You can submit it through your Personal Tax Account on GOV.UK. The form asks for your employer details, occupation, and which tax years you are claiming for. You do not need to send receipts for the flat rate.
Once approved, HMRC adjusts your tax code. Your employer then deducts less tax from your pay for the rest of the year. For backdated years, HMRC sends you a cheque or makes a BACS payment.
If you already file Self Assessment
Add the flat-rate amount to the "Employment expenses" section of your tax return. Box 20 of the SA102 (Employment supplementary page) is for flat-rate job expenses.
Backdating
You can claim for the current tax year and the four previous years. In 2026/27, that means you can go back to 2021/22. Five years of claims at the £185 rate for a basic-rate taxpayer is worth £185 as a lump sum. For a higher-rate taxpayer, £370.
Claim on GOV.UK →Edge Cases and Common Questions
- •Your employer gives you a laundry allowance. If the allowance fully covers your costs, you cannot also claim the flat rate. If the allowance is less than the flat rate (say £30 when the rate is £185), you can claim the difference: £155.
- •You changed jobs mid-year. If both jobs required a uniform, you can claim for both. If one job did and one did not, you claim a proportional amount for the months you wore a uniform. In practice, HMRC usually gives the full year's flat rate if you worked in the qualifying role for most of the year.
- •Actual costs exceed the flat rate. You can claim the actual amount instead, but you need receipts. For most people, the flat rate is simpler and close enough. A pilot spending well over £1,022 per year on uniform upkeep might benefit from claiming actuals.
- •You work part-time. There is no reduction for part-time workers. If you meet the conditions, you get the full flat rate regardless of hours worked.
- •Covid years (2020/21 and 2021/22). If you were furloughed and did not wear a uniform during that period, you cannot claim for those months. HMRC was lenient in practice, but the rule is that you must have actually worn and maintained the uniform.