HMRC flat rate expenses are fixed allowances that employees in specific occupations can deduct from their taxable income — no receipts required. They exist because certain jobs consistently require workers to spend money on uniforms, tools, or specialist clothing that employers do not fully reimburse. In 2026/27, the standard uniform maintenance allowance is £60 per year, but many trades receive significantly more.
If you wear a uniform or use tools for work and have not claimed these expenses before, you may be owed a tax refund for up to 4 prior tax years.
What Are Flat Rate Expenses?
Flat rate expenses are pre-agreed deductions set by HMRC for particular job types. Rather than requiring employees to itemise and prove every expense, HMRC publishes a fixed amount per occupation that reflects average costs. The relief is worth:
- 20% of the flat rate if you are a basic-rate (20%) taxpayer
- 40% of the flat rate if you are a higher-rate (40%) taxpayer
Example: A nurse claims the £125 flat rate for their occupation. If they pay 20% tax, they receive £25 back. If they pay 40% tax, they receive £50 back.
These are not large amounts per year, but they are stackable across multiple years and apply automatically once claimed — your tax code is updated to give relief going forward without needing to claim again each year.
The Standard Flat Rate: £60 for Uniforms
If your occupation is not on HMRC’s specific trades list, you may still qualify for the standard £60 allowance if:
- You wear a recognisable uniform as part of your job
- Your employer requires you to wear it
- You wash, repair, or replace it at your own expense (your employer does not launder it)
This applies to many jobs outside the specific trades list: retail workers, hotel staff, airline cabin crew, security guards, and others.
Flat Rate Expenses by Occupation — 2026/27
HMRC publishes a full list of flat rate amounts by occupation. The most common are below:
Healthcare
| Occupation | Annual Flat Rate |
|---|---|
| Nurses and midwives (NMC registered) | £125 |
| Dental nurses | £125 |
| Physiotherapists, occupational therapists | £125 |
| Ambulance staff (excluding officers) | £185 |
| Hospital porters | £80 |
| Care workers (residential homes) | £80 |
Trades and Engineering
| Occupation | Annual Flat Rate |
|---|---|
| Plumbers | £120 |
| Electricians | £120 |
| Carpenters and joiners | £140 |
| Bricklayers and masons | £120 |
| Roofers | £120 |
| General construction workers | £140 |
| Engineers (mechanical/electrical) | £120 |
| Heating and ventilation engineers | £120 |
Agriculture and Food
| Occupation | Annual Flat Rate |
|---|---|
| Agricultural workers | £100 |
| Fishermen (deep sea) | £145 |
| Forestry workers | £100 |
| Food processing workers | £100 |
Uniformed Services
| Occupation | Annual Flat Rate |
|---|---|
| Police constables and sergeants | £140 |
| Prison officers | £80 |
| Fire service (other ranks) | £80 |
Transport
| Occupation | Annual Flat Rate |
|---|---|
| Airline pilots and flight crew | £1,022 |
| Cabin crew | £720 |
| Train drivers | £100 |
| Seamen (general) | £100 |
Other Professions
| Occupation | Annual Flat Rate |
|---|---|
| Teachers (maintaining equipment) | £250 |
| Journalists and reporters | £100 |
| Laboratory technicians | £60 |
The full HMRC list covers hundreds of occupations. Check GOV.UK for your specific trade.
Other Job Expenses You Can Claim (With or Without Flat Rates)
Flat rate expenses typically cover uniform and tool maintenance. Separate claims are available for:
Professional Subscriptions and Fees
If your professional membership is required for your job and your employer does not pay it, you can claim the full cost. HMRC maintains a list of approved professional organisations — if your body is on the list, the subscription is deductible in full.
Examples: BMA, NMC, Law Society, ICAEW, CIPD, RICS, Engineering Council bodies.
Amount: actual subscription cost — claim the exact figure, no flat rate.
Working from Home Allowance
If you are required to work from home (not by personal choice), you can claim:
- £6 per week (£312/year) flat rate — no receipts needed
- Or actual additional costs (heating, electricity, broadband proportion) with evidence
See the full guide: Working from Home Tax Relief UK
Business Mileage
If you use your own vehicle for business travel (not commuting), you can claim:
- 45p per mile for the first 10,000 miles, 25p above that
- Or the shortfall if your employer pays less than the approved rate (Mileage Allowance Relief)
See: HMRC Approved Mileage Rates 2026/27
Tools and Equipment
If you buy tools needed for work and your employer does not reimburse them:
- Claim actual costs (receipts required)
- Or the flat rate for your trade (if tools are covered by the trade’s flat rate, you cannot also claim actual costs separately)
How to Claim Flat Rate Expenses
Method 1: Through Your Personal Tax Account (Online)
- Log in at gov.uk/personal-tax-account
- Go to “Check your income tax” and then “Tax relief for job expenses”
- Select the type of expense (uniform, professional fees, etc.)
- Enter the amount — HMRC will update your tax code automatically
- You can claim for the current year and up to 4 prior years in one go
Method 2: Self Assessment Return
If you file a Self Assessment return, enter job expenses in the employment section:
- Box 17 (or equivalent): other expenses and professional subscriptions
- HMRC will apply the relief when processing your return
Method 3: Form P87
For claims up to £2,500 that are not on Self Assessment:
- Download Form P87 from GOV.UK
- Post or submit online
- HMRC will issue a tax refund or adjust your tax code
Back years: Claims can cover up to 4 prior tax years. In 2026/27, you can claim back to the 2022/23 tax year. If you have never claimed and have worked in a qualifying occupation for multiple years, the total refund can be significant.
Can You Claim Actual Costs Instead?
If your actual costs are higher than the flat rate, you can claim the actual amount instead — but you need:
- Receipts or bank statements for the expense
- Evidence the cost was incurred for work (not personal use)
- A clear link between the expense and your employment
HMRC may verify actual cost claims, so documentation is important. For most employees, the flat rate is simpler and the difference is small — but for employees with significant uniform, equipment, or tool costs, actual costs may be worthwhile.
What You Cannot Claim
The following are not allowable as flat rate or actual expenses for employees:
- Ordinary clothes worn to work (must be a recognisable uniform or specialist protective clothing)
- Spectacles or contact lenses (unless required for specific work tasks)
- Food and drink at the workplace (unless travelling away from your normal base on business)
- Commuting costs (travel from home to your permanent workplace)
- Course fees for personal development that your employer did not require
Related UK Tax Resources
- HMRC Approved Mileage Rates 2026/27 — business mileage claims for employees and self-employed
- How to Claim Mileage on Self Assessment — step-by-step for self-employed people
- Working from Home Tax Relief UK — claiming home office costs as an employee
- UK Self-Employed Tax Guide — expenses, NI, and filing if you work for yourself
- UK Taxes Hub — income tax, capital gains, VAT, and all UK tax guides
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