HMRC Uniform Laundry Allowance: How to Claim Tax Relief for Washing Your Work Uniform (2026/27)

If you wash your work uniform at home, HMRC may owe you money. The yearly amount is small, but it grows when you backdate, and many people who qualify have never claimed. This guide explains the HMRC uniform laundry allowance for 2026/27: who qualifies, the official rates, what it is worth, and how to claim for free.

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What is the HMRC uniform laundry allowance?

It is tax relief for employees who pay to wash, repair or replace a uniform or specialist work clothing themselves. Most people claim a fixed yearly amount set by HMRC, usually £60, which reduces their taxable income. At the basic rate of 20%, that cuts your tax by £12 a year.

“Laundry allowance” is the popular name. HMRC calls it a flat rate expense, and one amount covers cleaning, repairing and replacing your clothing together. It is not cash paid to you. It lowers the tax on uniform costs you already bear, which is why the money you get back is a fraction of the headline figure. When people talk about a “tax office uniform rebate”, they mean the refund HMRC pays for past years.

Did you know? The standard £60 rate has not changed since 2008/09. Before that it was £45.

Who can claim uniform tax relief?

You can usually claim tax relief for your uniform if you are an employee, you must wear a uniform or specialist clothing for work, you pay for its upkeep yourself, and you paid Income Tax in the year you claim for.

What counts as a uniform

HMRC describes a uniform as clothing that identifies your occupation, such as a nurse’s or police officer’s uniform. Branded workwear with a permanent logo also counts. Tax relief for work uniform costs can cover specialist clothing too, such as overalls or safety boots, even if it does not show what you do.

What does not qualify

Everyday clothes, even in a colour or style your employer requires. A “wash clothes tax rebate” for black trousers and a white shirt does not exist.
The cost of buying the uniform. Relief covers upkeep only.
Washing at home when your employer offers a free laundry service you choose not to use.
Costs your employer reimburses. There is no tax allowance for cleaning a uniform your employer already pays for. If they pay part, you claim only the difference.
PPE. Your employer should provide it free or reimburse you.

How much is the uniform tax allowance?

Most employees can claim £60 a year. Some jobs have a higher agreed rate, up to £1,022 for airline pilots. If your job is not on HMRC’s list, the standard £60 applies.

These HMRC uniform allowance rates were agreed nationally for each industry, and you need no receipts to claim them. The uniform tax allowance HMRC sets for your job is the figure you use, whatever you actually spend. A selection:

Industry and job	Flat rate per year
Any job not on HMRC’s list	£60
Airlines: pilots, co-pilots, flight deck crew	£1,022
Airlines: cabin crew	£720
Health and care: ambulance staff on active service	£185
Police: officers up to and including chief inspector	£140
Building: joiners and carpenters	£140
Health and care: nurses, midwives, healthcare assistants, therapists	£125
Agriculture: all workers	£100
Fire service: uniformed firefighters and officers	£80
Prisons: uniformed prison officers	£80
Food: all workers	£60

Check your exact job on HMRC’s full list of flat rate expenses. Some websites quote £80 for police or £120 for chefs; HMRC’s figures are £140 and £60.

Nurses, healthcare staff and armed forces

Healthcare: on top of £125, HMRC allows £12 for shoes and £6 for tights or stockings where a set colour or style is required. A survey of 1,277 healthcare workers by De Montfort University and University Hospitals of Leicester found 27% did not know they could claim.
Armed forces: the uniform allowance HMRC agreed is £80 for the Royal Navy and £100 for the Army, Royal Marines and RAF. It is normally given through Ministry of Defence payroll, so most personnel should not claim again.

What your uniform tax refund is worth

Multiply the flat rate by your tax rate. A £60 rate saves a basic-rate taxpayer £12 a year and a higher-rate taxpayer £24.

Flat rate	Saving at 20%	Saving at 40%
£60	£12	£24
£125 (healthcare)	£25	£50
£185 (ambulance)	£37	£74
£1,022 (pilots)	£204.40	£408.80

Scottish taxpayers get relief at their own Scottish rate.
Relief cannot exceed the tax you paid in that year.
Current year relief usually comes through your tax code. Earlier years are usually refunded.

How to claim tax back for washing your uniform

To claim for washing your uniform, most employees use HMRC’s online service on GOV.UK, which takes a few minutes and is free. You can also use paper form P87. If you already file a Self Assessment return, or your job expenses exceed £2,500 a year, claim in your tax return instead.

Claiming online

Open HMRC’s claim tax relief for your job expenses service.
Sign in. New to HMRC online? See our guide to the HMRC personal tax account.
Choose “Uniform, work clothing and tools” for the flat rate, or “Other expenses” to claim what you actually spent.
Select the tax years you want, including past years.
Have your employer’s PAYE reference ready. It is on your payslip and P60.

Claiming by post or through Self Assessment

Form P87: for total claims of £2,500 or less per tax year. Use HMRC’s own version of the form.
Self Assessment: if you already file a return, enter the flat rate in box 18 of the SA102 employment pages. Not registered? See how to register for Self Assessment.

Evidence rules since October 2024

HMRC tightened job expense claims in 2024. A paper route with evidence came first on 14 October 2024, online flat rate uniform claims reopened on 31 October 2024, and a new online form for all expense claims launched on 23 December 2024. Today:

Flat rate claims need no receipts, but HMRC checks eligibility and can reverse wrong claims.
Actual-cost claims must include receipts or other proof of payment.

Uniform tax reclaim: backdating four years

You can claim for the current tax year and the four years before it. In 2026/27, you can go back to 2022/23, which must be claimed by 5 April 2027.

This is how a work uniform tax rebate becomes worthwhile. You can only claim for years in which you wore a qualifying uniform, paid for its upkeep and paid tax.

Illustrative example

Illustrative example. Assumptions: fictional NHS nurse, basic-rate taxpayer every year, washes her own uniform, never claimed before.

Sophie claims in October 2026. Her rate is £125, so her tax back on uniform costs is £25 a year (£125 × 20%). For 2022/23 to 2025/26 she receives a £100 refund, and her 2026/27 relief of £25 comes through her tax code. Total: £125. Waiting until after 5 April 2027 would have cost her the 2022/23 year.

Special situations

Employer pays part: deduct their contribution. HMRC’s example: £60 minus £26 paid by the employer leaves £34 to claim.
Changed jobs in a similar role: you claim one flat rate for the year, not two.
Two jobs at once: you can get a flat rate for each job if you maintain separate uniforms for each. If the same clothing serves both, you claim once.
Self-employed: no flat rate. Claim the actual, reasonable cost of cleaning qualifying clothing as a business expense in your tax return.
Stopped wearing a uniform: tell HMRC so it removes the relief from your tax code.

Claim directly or use a refund company?

You can claim directly from HMRC for free and keep 100% of the refund. Refund companies can claim for you, usually for a fee or a share.

If you use one, check the fee first; on £12 to £25 a year, a percentage can take a big slice. The law now makes “assignments” of Income Tax repayments void, so your refund legally stays yours. Agents can be paid through a nomination, which you can cancel easily. You remain responsible for the claim, and you can contact HMRC if an agent makes an invalid claim in your name.

Common mistakes

Claiming for everyday clothes in a required colour.
Ignoring a free laundry service at work.
Using a rate from an unofficial website.
Expecting £60 cash instead of £12 in tax saved.
Claiming twice after moving to a similar job.
Using the online service when you file Self Assessment.
Missing the four-year time limit for the oldest year.

For employers: uniforms and the National Minimum Wage

If you require staff to pay for work clothing, HMRC counts that cost when checking the National Minimum Wage. This includes clothes in a set colour or style.

Wagamama required black jeans or skirts with a branded top, and TGI Fridays required black shoes; HMRC treated both as uniform. Wagamama repaid £133,212 to 2,630 workers. To avoid this, provide required uniform free, raise pay to cover it, or pay a uniform allowance in the first pay period. Major Accountancy can help with payroll and minimum wage checks.

Frequently asked questions

Do I need receipts to claim?

Not for the flat rate. You only need receipts or other proof if you claim the exact amount you spent.

Can I claim tax relief for uniform without a logo?

Possibly. Specialist clothing such as overalls or safety boots can qualify. Ordinary clothes in a required colour or style cannot.

How do I get a tax rebate for washing uniform at home?

Claim online through GOV.UK under “Uniform, work clothing and tools”, or by post on form P87. Include up to four past years if you qualified then.

How much tax back for washing uniform can I get?

It depends on your job’s flat rate and your tax rate. On the standard £60 rate, a basic-rate taxpayer gets £12 a year, or £60 in total when backdating the current year and four previous years.

Will claiming change my tax code?

Usually, yes. HMRC gives current-year relief through your tax code and normally refunds earlier years.

Can I claim if I paid no Income Tax?

No. The relief reduces tax you have paid, so there is nothing to give back for a year with no tax.

Is a tax office uniform rebate the same as uniform tax relief?

Yes. It is the everyday name for the refund HMRC pays once your claim is accepted.

Want someone to check your claim?

Two jobs, a change of industry, a partial employer contribution or expenses over £2,500 can all complicate a claim. Speak to Major Accountancy about [INSERT VERIFIED SERVICE, e.g. tax refund checks and Self Assessment support]. We can confirm your rate, work out what you are owed and deal with HMRC once you have authorised us.

Sources

About the author and reviewer

Written by Marina Jahan

Senior Content Strategist, SEO and Marketing Specialist · Major Accountancy Ltd

Marina leads content strategy at Major Accountancy, turning HMRC rules into plain-English guides for employees, sole traders, landlords and small business owners. She researches every article from primary sources, including GOV.UK guidance and HMRC’s internal manuals, and works alongside the firm’s qualified accountants so that each guide answers the questions clients actually ask. [ADD: years of experience, e.g. “She has 3 years’ experience writing UK tax and finance content.”]

Technically reviewed by Shamayun Chowdhury

BA (Hons), MSc, ACMA, CMA, CIPFA (Affil), MAAT, AATQB
Senior Accountant, Leicester · Director, Major Accountancy Ltd · Director, Eternity Accountants Ltd · Lecturer, Nottingham Trent University · 15+ years’ UK practice

Shamayun is a chartered management accountant (ACMA) and a full member of AAT. He helps sole traders, landlords and limited companies with Self Assessment, VAT and Making Tax Digital, and checks every Major Accountancy guide against current HMRC rules before it is published.

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How we checked this guide

[ARTICLE-SPECIFIC: e.g. for the uniform guide: “Flat rates were taken from GOV.UK’s list of flat rate expenses by industry and job, and claim rules from GOV.UK and HMRC’s Employment Income and PAYE manuals.”] Every figure is linked to its source in the Sources section above. This article is general information, not personal tax advice. Speak to an accountant about your own circumstances. We review this guide every 12 months, or sooner if HMRC guidance changes.

Last reviewed: [Octobar 2026]

HMRC Uniform Laundry Allowance 2026/27: Rates & How to Claim