All about the HMRC uniform tax 2025/26

There are two constants in life: death and taxes. Whilst death is unavoidable, taxes offer a little wriggle room. If you’ve been paying to wash, repair or replace your work uniform, you could claim a tax refund through the HMRC uniform allowance.

Sound good? In this guide, we’ll show you exactly how it works – so the time and money you spend on keeping your workwear clean could pay off this tax year.

Key takeaways:

• If you pay to wash, repair or replace a mandatory and recognisable work uniform without reimbursement from your employer, you can get a portion of your tax back.
• Not everyone is eligible; relief only applies to employees on PAYE. Personal protective equipment (PPE), regular clothing and self-employed expenses usually don’t qualify.
• The rebate varies by job and tax rate. Standard flat-rate relief is £60, but some roles – like pilots or blacksmiths – can claim significantly more. Basic-rate taxpayers receive 20% of the allowance, whilst higher-rate taxpayers get 40%.
• You can reclaim uniform tax relief for up to four previous tax years – not just the current one.

What is the HMRC uniform tax return?

The uniform tax return (also called a tax relief for uniform expenses) is a way for employees to claim tax relief on the costs of buying, cleaning, repairing or replacing a work uniform when their employer does not reimburse them.

Essentially, the government refunds the portion of tax you would otherwise have paid on these work-related uniform expenses.

You can claim relief for the entire tax year, even if you’ve worn the uniform only once – as long as the expenses were incurred wholly, exclusively and necessarily for work.

You might also be interested in: The mileage allowance: HMRC mileage rates

Who can claim the uniform tax return?

Hate to break it to you, but those fuzzy pyjamas you love to wear when you work from home won't qualify for HMRC uniform tax relief. You only qualify HMRC tax rebates if:

• You wear a mandatory and recognisable work uniform. Mandatory means you can’t do your job effectively without the workwear, and recognisable means if someone on the street saw you in this clothing, they’ll quickly identify it as a uniform. Common examples include branded t-shirts or flight crew’s clothing.
• You haven't received any reimbursement for work clothing maintenance costs from your employer.
• You've paid income tax in the year you're claiming for. Uniform tax relief isn't a freebie – you can only claim what you've paid out.

Exceptions to who can claim the uniform tax return

HMRC is pretty clear on who and what doesn't cut it for a uniform laundry tax rebate. Below, we’ve included three exceptions:

Personal protective equipment (PPE)

You cannot claim tax relief for personal protective equipment (PPE) like face masks, face shields and gloves. You're probably rolling your eyes and saying, ‘But I need them for my job!’ And that’s true – but the law requires your employer to provide PPE for free or reimburse you for the cost of purchasing it yourself.

Solopreneurs

Self-employed people are not eligible for uniform tax rebates because these refunds only apply to people who are paid through the PAYE system. However, as a solopreneur, you can still claim uniform and laundry allowances when filling in your self-assessment tax return form.

Regular clothing

Sometimes, your employer might ask you to wear a specific outfit to work (like a suit) or to dress in matching company colours. Wearing these outfits may boost your company’s corporate image, but you wouldn’t get any uniform tax refunds for them. So, you might have to find another way to get compensated for any expenses incurred.

Now that we’ve got all the criteria and exceptions out of the way, let's talk about how much HMRC uniform tax rebate you can claim in 2025.

How much can you get for the HMRC uniform tax return?

The standard flat rate uniform allowance is £60. But you might be entitled to a higher amount depending on your job and industry. For example, if you’re a blacksmith, you can claim uniform tax relief for up to £140 in a particular tax year. Pilots and uniformed flight deck crew can get rebates for as much as £1,022.

Check out HMRC's website to know the deductions your industry qualifies for.

The exact amount you receive at the end of the day depends on your tax rate. Basic-rate taxpayers get 20% of their industry’s qualified deductions as a rebate, whilst higher-rate taxpayers get 40%.

For example, if the uniform allowance is £140, the annual refund amounts to £28 for basic-rate taxpayers and £56 for higher-rate taxpayers.

How do you make an HMRC uniform tax claim?

Though taxes can be pretty complex, the application process for HMRC uniform allowance is pretty straightforward – and you can handle it on your own (trust us).

For your first claim (and subsequent ones of more than £1,000), you need to complete HMRC form P87. In this form, you’ll provide information like:

1. The employment details for which the expense claim relates
2. Preferred payment method (direct bank transfer or cheque
3. The name and address of your employer
4. Your occupation, job title and industry
5. Your details, including your national insurance number and pay-as-you-earn (PAYE) reference
6. Whether you’re claiming flat-rate expenses or want a rebate for your exact work clothing expenses; in the latter case, you need to submit receipts of your expenses for the specific tax year(s). Hint: Use Pleo's receipt scanner to store digital copies of your proofs of transactions so that you can find them easily.

After filling out the form, submit it online or mail a physical copy to Pay As You Earn, H.M. Revenue & Customs, BX9 1AS.

Pro tip: Write 'Repayment Claim' on your envelope so it doesn't get lost in the mix.

How long does it take to receive your claim?

It takes about 12 weeks for HMRC to process your tax refund. Once it’s all set, they’ll send a letter stating how much rebate you’re getting and when you’ll receive the money.

Can you get tax refunds for past uniform expenses?

So, what if you’ve been covering maintenance costs for your work uniform, but you didn’t know about the uniform tax allowance? Not to worry – you can claim tax relief for up to four years of past uniform expenses plus clothing allowances for the current tax year.

Here’s what we mean. If you’re a high-rate taxpayer entitled to the standard flat rate uniform allowance, you can get uniform tax rebates for the following tax years:

• 2025/26
• 2024/25
• 2023/24
• 2022/23
• 2021/22

Not bad, right?

Note: If you’re applying for multiple uniform tax refunds, you need to submit separate forms for each year you’re claiming for.

Simplify your uniform tax relief with Pleo

Tracking your uniform expenses doesn’t have to be a headache. With Pleo, you can capture and manage every cost – from weekly laundry to new workwear – all in one place:

• Automated receipt capture: Snap photos of invoices and receipts, and Pleo automatically records the details.
• Organised expense tracking: Categorise costs by type (washing, repairs, replacements) to make HMRC claims straightforward.
• Ready for tax season: When it’s time to file your uniform tax relief claim, all your expenses are neatly stored and easily accessible.

Claim the maximum relief you’re entitled to whilst saving time and avoiding errors – with Pleo, everything is digital, organised and easy as pie.

Pretty cool, right? We think so, too. Simplify your uniform tax relief with Pleo today.