UK Employee Expenses Tax Relief 2026/27 — What Can You Claim?

UK employees may be able to claim Income Tax relief when they use their own money for things they must buy for their job and use those things only for work. The claim is for tax relief on the qualifying cost, not a reimbursement of the full expense. If you pay tax at 20% and claim £60 of eligible expenses, the tax saving is £12, subject to HMRC’s rules and the amount of tax you paid.

The first question is whether the employer has paid or reimbursed the cost. If the employer has paid everything, there is normally no remaining employee expense to claim. If the employer has paid part, relief is generally limited to the qualifying amount you paid yourself. An employer giving you an alternative item, such as a laptop, also normally prevents a claim for a preferred replacement model.

The claim route depends on the expense and the taxpayer. A PAYE employee can often use HMRC’s online service or claim with form P87 where the conditions are met. A Self Assessment taxpayer must claim through the tax return. Some categories use an agreed flat-rate expense; others require exact receipts, mileage logs or proof that the expense was necessary for the duties.

For 2026/27 there is an important change: HMRC says employees cannot claim tax relief for working from home for the tax year from 6 April 2026 to 5 April 2027. Earlier eligible tax years can still be considered. This guide is the general decision page; the existing working-from-home expenses guide and category pages provide narrower context.

What is employee expense tax relief?

Employee expense relief is a deduction from taxable employment income or a tax-code adjustment for qualifying costs that the employee had to bear. It is not the same as an employer expense policy. An employer may reimburse a cost under its own rules even where no HMRC claim is needed; conversely, an HMRC claim may be possible for an unreimbursed cost even if the employer does not operate a generous expense scheme.

HMRC’s general test is strict. You must have paid the cost yourself, it must be necessary for the job, and it must be used only for work. A cost that merely makes the job easier, more comfortable or more convenient is not automatically deductible. A laptop that you choose because it is faster than the employer’s standard device is not necessarily a qualifying expense if the employer already provides equipment.

The claim is also limited by tax paid. If the qualifying expense is £500 but you paid only £100 of Income Tax in the year, the relief cannot reduce your Income Tax below the amount paid. The expense may still be genuine, but the immediate tax benefit is limited by the tax calculation.

Which expense categories commonly qualify?

HMRC’s employee-expenses service covers several categories:

• vehicles used for work, excluding ordinary commuting;
• uniforms, work clothing and tools;
• professional fees and subscriptions;
• travel and overnight expenses;
• buying other work equipment; and
• working-from-home costs, subject to the 2026/27 restriction.

Each category has its own evidence and eligibility rules. Do not transfer a flat-rate amount from uniforms to professional subscriptions or use a mileage rate as a general car-cost deduction. The categories are separate because the underlying expense and proof requirements differ.

The existing UK mileage allowance guide covers business mileage rates, while professional subscriptions, uniforms and work clothing and home office equipment explain their respective boundaries. This page helps decide which official route to follow.

What does “only for work” mean?

The exclusive-use condition is about private use, not merely the purpose at the moment of purchase. A tool kept at home may still qualify if it is used only for employment duties. A phone used for both personal and work calls usually needs a reasonable business apportionment or may fail the category-specific test. A piece of ordinary clothing does not become work-only because the employer asks for a particular colour.

For equipment, HMRC says you may claim where you need the item to do the job, use it for work and there is no significant private use. Keep the employer’s equipment policy, job description, purchase receipt and a note of the work use. If private use begins later, review the claim rather than leaving the original assumption unchanged.

For travel, the journey must be a qualifying business journey. Ordinary travel from home to a permanent workplace is generally commuting, not a deductible work expense. Travel to a temporary workplace or between workplaces can follow different rules. Keep the reason, date, route and destination for each journey.

What if my employer reimburses part of the cost?

Deduct the reimbursement from the expense before calculating any employee claim. HMRC’s overview says that if an employer has paid some expenses, you can claim relief only on the amount they have not paid. Keep the employer’s expense statement and bank record alongside the original invoice.

Do not claim the full approved mileage rate if the employer has already paid a mileage allowance. The vehicle guidance requires the employer payment to be taken away from the approved amount. Similarly, if the employer supplies a uniform or equipment, you cannot claim the cost of buying a different item just because you prefer it.

If the employer reimburses the expense later, amend the claim or tell HMRC if the estimated amount changes. HMRC says that when an estimated expense differs from the actual cost at the end of the tax year, you must provide the updated information. An old tax code should not continue to reflect an expense that has been reimbursed.

Flat-rate expenses versus actual costs

Some employees can claim an agreed flat-rate expense for uniforms, work clothing or tools. HMRC says a flat-rate claim does not require receipts. The flat rate is tax relief on a standard amount, not a cash payment equal to that amount. The tax saving depends on the rate at which you pay tax.

You can instead claim the exact amount spent where the category permits it, but HMRC requires receipts or other evidence. Compare the flat rate with the actual qualifying cost and check whether the employer paid anything. Do not claim both for the same item and year.

The flat-rate route is not a shortcut for any employee expense. It is available only where HMRC has an agreed amount for the job or industry. If your occupation is not listed, HMRC’s published guidance may allow a standard £60 flat-rate expense for qualifying uniform, work-clothing and tool costs, but confirm the current list and eligibility before claiming.

How do mileage and travel claims work?

For a private car or goods vehicle used for work, HMRC’s 2026/27 guidance lists an approved mileage rate of 55p per business mile for the first 10,000 miles and 25p after 10,000 miles. Motorcycles are listed at 24p and bicycles at 20p. These rates cover the cost of owning and running the vehicle; do not separately claim fuel, electricity, vehicle tax, MOTs or repairs for the same private vehicle mileage.

Subtract any amount the employer pays towards the costs. Keep a mileage log with the date, business reason, start postcode and end postcode. If you claim for more than one employment, keep a separate log for each employment. A calendar entry or a rough annual estimate may not provide the evidence HMRC asks for.

Company-car users follow a different route. HMRC says a person may claim relief for fuel and electricity spent on business trips in a company car, with relief limited to the difference if the employer reimburses part. Do not apply private-vehicle mileage rates to a company car.

What about equipment, tools and clothing?

HMRC distinguishes small tools and specialist clothing from substantial equipment. You may be able to claim relief for repairing or replacing small tools required for the job, and for cleaning, repairing or replacing a uniform or specialist clothing. Ordinary everyday clothing is not deductible even where the employer requires a particular style.

For substantial equipment, HMRC says capital allowances may apply where you need it for the job, use it for work and there is no significant private use. The claim must identify the employment and include evidence such as receipts. Cars, motorcycles and bicycles have their own mileage rules rather than the general equipment route.

Personal protective equipment is a particular boundary. HMRC says the employer should provide PPE free of charge or reimburse the cost where the job requires it; an employee should not assume that buying required PPE creates a personal tax-relief claim. Ask the employer first and keep the reimbursement record.

Can I claim working-from-home expenses in 2026/27?

HMRC’s current postal-claim guidance says that from 6 April 2026 to 5 April 2027 employees cannot claim tax relief for working from home. The restriction applies to the current 2026/27 tax year. Eligible claims for the four previous tax years may still be available if the employee meets the historical conditions.

For earlier years, HMRC’s guidance distinguishes having to work from home from choosing to work from home. An employer office being full or a contract that allows occasional home working does not necessarily establish that the employee must work at home. Keep the employment contract or other evidence for the historic year, and do not use the current £6 weekly figure to create a 2026/27 claim.

The home-working restriction does not turn every home-office equipment purchase into a claim. Equipment still has to be necessary and used with no significant private use, and employer provision or reimbursement affects the claim. Review the equipment and home-working rules separately.

How do I claim through HMRC?

If you do not file Self Assessment, use HMRC’s online job-expenses service where the category is supported. For a postal claim, HMRC uses form P87. The published postal route generally applies when the claim is within four years of the end of the tax year, total expenses for each year are £2,500 or less and you have paid tax in the year.

If your total expense claim is more than £2,500, HMRC says you need to complete a Self Assessment tax return. A person already required to file Self Assessment must claim through the return rather than using the ordinary P87 route. The return should identify the employment and the relevant expenses for that tax year.

A current-year claim will usually adjust the PAYE tax code so less tax is deducted. A previous-year claim may result in a tax-code adjustment or refund. Check the revised code and the tax calculation. The relief is the tax saving, not a repayment of the full expenses.

What evidence should I keep?

Evidence depends on the category. Keep receipts and payment records for exact-cost claims, mileage logs for vehicle claims, policy or contract evidence for necessary home working in historic years, and the employer reimbursement statement. For professional subscriptions, retain the membership receipt and proof that the body is an approved professional organisation where required.

The evidence should connect the cost to a named employment. If you have two jobs, separate the costs. If the same laptop or vehicle is used for multiple employments, record the allocation. If a receipt covers private and work items, identify the work portion rather than submitting the entire invoice.

HMRC may not require receipts for an agreed flat-rate expense, but keep a note showing the job, industry and flat-rate basis. A claim without evidence can be difficult to defend if the category or employment changes later.

Frequently Asked Questions

This guide reflects HMRC and GOV.UK guidance available on 22 September 2026. Check the current category guidance, your employer reimbursement records and the relevant tax year before claiming. It is general information, not personal tax advice.

Official sources

• GOV.UK — Claim tax relief for your job expenses
• GOV.UK — P87 and job-expense claims by post
• GOV.UK — Vehicles used for work
• GOV.UK — Uniforms, work clothing and tools
• GOV.UK — Buying other equipment for work