Guides › Public Services › Tax Relief for Uniforms, Work Clothing and Tools
Tax Relief for Uniforms, Work Clothing and Tools
If you clean, repair or replace a uniform or specialist clothing, or repair or replace small tools you need for your job, you may be able to claim tax relief. You can claim a flat rate amount without evidence, or the actual cost with receipts, for the current tax year and the 4 previous years. You cannot claim for everyday clothes, the first cost of buying work clothing, or PPE.
At A Glance
Your Rights
What the rules say, with a link to the official source for each.
What You Can Claim
Who Can Claim
Cleaning, repairing or replacing a uniform or specialist clothing such as overalls or safety boots, and repairing or replacing small tools such as scissors or an electric drill. source
What You Cannot Claim
Everyday clothing, even if a set colour or design; the initial cost of buying work clothing; personal protective equipment; or washing if your employer offers free laundering. source
How to Claim
Claim the flat rate for your job without evidence, or the actual amount with receipts, using the online service. You can claim for the current tax year and the 4 previous tax years. If you file Self Assessment, claim on your return. source
Doing It Yourself
Anyone owed a tax refund can claim directly through GOV.UK for free and receive 100% of the refund. source
Time Limits to Know
Miss a deadline and you can lose a right. Check the dates on your own paperwork.
- 4 yearsBackdate your claimPlus the current tax year
Steps to Take
Step 1 of 5
Check whether your job has a flat rate amount.
Step 2 of 5
Claim online on GOV.UK.
Step 3 of 5
Claim for previous years too.
Step 4 of 5
Keep receipts if you claim actual costs.
Step 5 of 5
Avoid companies that take a cut: it is free to do yourself.
(Tap the numbers to reveal steps)
Where to Go If It Is Not Put Right
Your options, in order, and when each one applies.
HMRC
Contact HMRC through your personal tax account, the HMRC app or the phone and post details on GOV.UK.
Your Personal Tax Account
Sign in on GOV.UK to check your tax code, income and letters.
Good to Know
Small things that make your complaint stronger.
Relief is given at your tax rate, so the refund is a share of the amount, not all of it.
Scotland has its own Income Tax rates and bands. The rules on returns, penalties and HMRC complaints apply across the UK.
Want Help?
If you would like one of our team to look at your problem, our initial case review is free. We cannot guarantee any outcome and we do not give legal advice.
Lead reviewer
Luke Marley
Founder and Lead Reviewer
Luke founded CPUK in 2026 after seeing how hard it is for ordinary people to get problems with companies put right. He oversees our guides and checks them against official sources.
Research by Katie Burt, Co-founder and Operations Lead (17 years in the care sector, including managing services for vulnerable adults), and the CPUK Research Team. Researched with AI-assisted research tools, then checked and corrected by our team.
Last checked: 15 October 2026. We are not paid by the companies we write about. Adverts never affect our guidance. Read our editorial policy.
Sources and official links
- gov.uk/tax-relief-for-employees/uniforms-work-clothing-and-tools Checked 15 October 2026
- gov.uk/government/news/tax-agency-stopped-from-operating-by-hmrc Checked 15 October 2026