Can I Claim Work Expenses on Tax? UK 2025-26
Employees can claim tax relief on certain work-related expenses — but the rules are strict. Here is what qualifies, how much you can claim, and how to make the claim.
The "Wholly, Exclusively and Necessarily" Test
HMRC applies a three-part test to determine whether an employee expense qualifies for tax relief. The expense must be:
- Wholly — entirely for work, not partly personal
- Exclusively — no dual-purpose use
- Necessarily — required by the nature of the job, not just convenient
This is a stricter test than the one applied to self-employed people, who only need to show expenses are "wholly and exclusively" for business. Many everyday work costs fail the "necessarily" test for employees — for example, a suit worn to the office is not deductible because it also serves a private purpose.
Allowable Expenses for Employed Workers
Professional Subscriptions and Fees
If your professional body membership is on HMRC's approved list, you can claim the full annual subscription fee as tax relief. Examples include:
- Royal College of Nursing, BMA, Law Society
- ICAEW, ACCA, CIMA (accounting bodies)
- Institution of Engineering and Technology, ICE
- Hundreds more — check HMRC's full list at gov.uk/guidance/professional-organisations-you-can-claim-tax-relief-on
A basic rate taxpayer claiming a £300 subscription saves £60 in tax. A higher rate taxpayer saves £120.
Tools and Equipment
If you must buy tools or equipment for work that your employer does not provide, and you use them only for work, you can claim the full cost. This is common for tradespeople, mechanics, and technicians. You can also claim for repair and replacement costs.
Some trades qualify for a flat-rate deduction without receipts. For example, carpenters can claim £140/year, engineers £120/year. Check HMRC's flat-rate expense allowances for your trade.
Uniforms and Protective Clothing
If your job requires you to wear a specific uniform (with your employer's logo or a required design), or protective clothing (hard hats, high-vis, safety boots), you can claim tax relief on the cost of buying, cleaning, and repairing the items.
HMRC provides flat-rate allowances for uniform maintenance — typically £60/year for many occupations, giving a basic rate taxpayer a £12 tax saving per year. Nurses, police officers, and other public sector workers have specific rates.
Business Travel and Mileage
Travel between two work locations, to a temporary work site, or to a client's premises is allowable. Commuting to your regular workplace is not.
If you use your own car for business travel, you can claim HMRC's approved mileage allowance rates:
| Vehicle | First 10,000 miles | Above 10,000 miles |
|---|---|---|
| Car or van | 45p/mile | 25p/mile |
| Motorcycle | 24p/mile | 24p/mile |
| Bicycle | 20p/mile | 20p/mile |
If your employer reimburses you at a lower rate (or not at all), you can claim the difference as tax relief.
Subsistence During Business Travel
When travelling for work (not commuting), you may be able to claim the cost of meals. HMRC's approved benchmark rates (per journey) are:
- £5 — journey of 5 hours or more
- £10 — journey of 10 hours or more
- £25 — journey of 15 hours or more, or one that extends past 8pm
You can use these rates without receipts if your employer has a dispensation. Alternatively, claim actual costs with receipts.
Other Allowable Expenses
- Working from home: £6/week flat rate (see our Working From Home Tax Relief guide)
- Business phone calls: The proportion of your phone bill that relates to work calls
- Postage and stationery: If required for your job and not provided by your employer
- Eye tests: If you use a computer screen as a required part of your job, the cost of an eye test and corrective glasses (used only at work) may qualify
Expenses You Cannot Claim
- Commuting between home and your regular workplace
- Ordinary clothing (even if worn only for work)
- Meals during a normal working day at your regular workplace
- Training that is not required for your current job
- Personal expenses incurred whilst travelling for work
How to Claim
Employees claim work expense tax relief via:
- P87 form: HMRC's online or postal form for employees who do not complete a Self Assessment return. For claims up to £2,500/year.
- Self Assessment: If you already file a return, include expenses in the employment pages.
- Phone HMRC: For simple claims, you can call 0300 200 3300.
You can claim for the current year and up to 4 previous tax years. HMRC issues a refund or adjusts your tax code. Keep records and receipts for at least 22 months after the end of the tax year (6 years if you file Self Assessment).
Frequently Asked Questions
What work expenses can I claim as an employee?
Employees can claim on expenses that are wholly, exclusively and necessarily incurred in performing their job — professional subscriptions, tools, uniforms, business travel, and some subsistence costs.
Can I claim commuting costs as a work expense?
No. Commuting from home to your regular workplace is not allowable. Travel between two workplaces or to a temporary work location is allowable.
How much is the subsistence rate for work travel?
HMRC approved rates: £5 for journeys of 5–10 hours, £10 for 10+ hours, and £25 for 15+ hours or journeys extending past 8pm.
How do I claim tax relief on work expenses?
Via HMRC's P87 form online or by post, through Self Assessment, or by calling HMRC. Claims can be backdated up to 4 years.