Certain people may be entitled to claim back on ‘maintenance costs’
Anyone wearing a specific uniform for work could be missing out on hundreds of pounds in unclaimed tax benefits. On the MoneySavingExpert website, a member of Martin Lewis ‘ team said that people only have a few weeks to make a particular claim.
They wrote: “If you wear a uniform at work and have to wash, repair or replace it yourself, you may be able to reclaim £100s of tax for up to five years of expenses. You can reclaim whether it’s just a branded T-shirt or if you’re a fully uniformed pilot, police officer or nurse.”
The initial step in this process is to determine if your specific job qualifies for the refund, which involves meeting several criteria, according to Express. Firstly, the clothes must be considered a “recognisable uniform” that your employer “requires you to wear while you’re working”.
MSE claims that an easy test for this would be if a member of the public would recognise your employer because of the logos or the company name on your uniform. It doesn’t have to be a major brand known across the UK, it just has to be an obvious uniform.
People must also be responsible for the tasks of “purchasing, cleaning, repairing or replacing” the uniform themselves. The MSE website further adds: “You can’t claim if your employer washes your kit, provides facilities to do so – even if you don’t use them – or pays you for doing this maintenance.”
And importantly, those hoping to secure this refund must have “paid income tax in the year you are claiming for”. This is because the benefit is designed to reduce your tax liability and is not issued back as cash.
How much money can I get back?
If you meet the eligibility criteria, the amount will vary depending on your circumstances. MSE reported that the standard flat-rate expense allowance for uniform maintenance is £60, adding: “By claiming a uniform tax refund, you’ll get back the amount of tax you would otherwise have paid on that £60.”
Your particular job role could increase the sum you’re able to reclaim through a uniform tax rebate. Check the full list of occupations to see if yours is listed.
- The allowance for firefighters and fire officers is £80 (basic-rate taxpayers can get £16, higher-rate taxpayers £32)
- The allowance for dental nurses and healthcare assistants is £125 (basic-rate taxpayers can get £25, higher-rate taxpayers £50)
- Pilots’ and co-pilots’ allowance is £1,022 (basic-rate taxpayers can get £204, higher-rate taxpayers £408.80)
- Mechanics’ allowance is £120 (basic-rate taxpayers can get £24, higher rate £48)
Is there a deadline?
Alongside the current 2025/26 allowance, you can backdate your claim for up to four tax years as well (currently 2021/22, 2022/2023, 2023/24 and 2024/25) – making five years altogether. If you’re a basic-rate taxpayer who wore a uniform during each of the five tax years, your rebate will be worth £60.
You’ll have until April 5, 2026, to claim the relief for 2021/22. Beyond that date, you’ll lose the ability to backdate for that year.
You can submit your application online or by post. You’ll need to complete form P87 online. Alternatively, you can print it out and post it to ‘Pay As You Earn, HM Revenue and Customs (HMRC), BX9 1AS’.
Mark ‘Repayment Claim’ on the envelope. If submitting by post, you’ll need to complete a separate form for each year you’re claiming for. If you need the form in an alternative format, contact HMRC on 0300 200 3310. You’ll be asked for information on:
- Employer’s name and address
- Your occupation, job title and industry sector
- Your details, including your national insurance number and your pay-as-you-earn (PAYE) reference
- Whether you’re claiming flat-rate expenses (usually you will be, if not, you’ll need detailed records of costs)
- How you want to be paid – into your bank account or by cheque
