That figure does not mean HMRC pays workers £60. According to HMRC, a person claiming a £60 flat-rate expense while paying tax at 20% would pay £12 less tax. The amount claimed as an expense and the resulting reduction in a worker’s tax bill are therefore separate figures.
The rules cover eligible costs connected with cleaning, repairing or replacing uniforms and specialist clothing, as well as certain small tools required for work. A uniform is clothing that identifies someone as having a particular occupation, such as a nurse or police officer, while specialist clothing can include items such as overalls or safety boots.
Flat-Rate Expenses Vary Substantially Between Occupations
HMRC maintains a list of agreed flat-rate expenses covering a range of industries and jobs. According to the department’s guidance, workers can check that list or use its online service to establish whether they are allowed to claim, how much they can claim and how to submit the claim. The published table was last updated on 14 November 2024.
The amounts differ according to occupation. Pilots, co-pilots, helicopter pilots and uniformed flight deck crew are listed with an allowance of £1,022, while cabin crew have an amount of £720. Police officers up to and including chief inspector, along with community support officers, are listed at £140. Uniformed firefighters and fire officers have an £80 amount.
Health and care workers also have several occupation-specific figures. Ambulance staff on active service are listed at £185, while nurses, midwives, healthcare assistants and several other specified health professionals have an amount of £125. The table separately lists allowances of £12 for shoes and £6 for tights or stockings where everyone is required to wear the same colour or style.
For industries and jobs that are absent from the table, HMRC says the flat-rate expense is £60. If an employer contributes towards a worker’s expenses, that contribution must be deducted to determine the amount that can be claimed.
What Workers Can and Cannot Claim
The relief is subject to specific restrictions. Employees cannot claim if their employer pays all their expenses. They also cannot claim the initial cost of buying work clothing, or the cost of cleaning, repairing or replacing ordinary clothing worn for work, even where an employer requires a particular colour or design.
According to HMRC’s rules, employees also cannot claim the cost of laundering their own uniform or specialist clothing when their employer provides a free laundering service and they choose not to use it.
Workers have two routes for eligible expenses. Those claiming an agreed flat-rate amount do not need to provide receipts. By contrast, someone seeking relief on the exact amount spent must provide copies of receipts or other evidence showing that they paid the costs. The rules apply to employees. HMRC states separately that different expense rules apply to people who are self-employed.
