If you wear a uniform to work and you wash it yourself, then you’re most likely entitled to a uniform tax refund.
So, it’s not just for ‘uniformed’ jobs like the police and the armed forces?
This is a common misunderstanding. A uniform rebate is for anyone who wears a recognizable uniform to work. Not just police officers, nurses and soldiers.
Many industries have a uniform requirement for employees; retail, automotive, hospitality, to name but a few. And, if your employer doesn’t provide laundry facilities, you can claim a tax rebate for washing these uniforms.
What counts as uniform for tax purposes?
HMRC have their own definition of what constitutes a uniform for tax rebate purposes. It must be a requirement of your workplace and be branded with the company name or logo.
There is also provision for taxpayers that are required to wear formal attire as part of their job. HMRC’s document EIM 32475 says: “Formal evening dress which, because of the customary practice of a particular occupation, is habitually worn on a day to day basis while performing the duties (for example, dinner jackets worn by waiters) may also be accepted.”
There is a slight grey area around wearing a detachable company name badge. If the rest of the staffs’ outfits are also the same, adding the branding with a badge may be classed as work uniform for tax rebate purposes. These cases are decided on an individual basis.
The key is the description ‘recognisable uniform’.
Would “the employee would readily be recognised as wearing a uniform by the person in the street.”
What is not included in the work uniform definition?
Other items the employee is wearing with the work uniform are not included in the definition. Such as underwear, socks, tights and shoes.
Also, ‘normal’ clothes that are being worn as uniform will not be counted. Some examples:
- Anything worn underneath mechanics’ overalls
- An all black dress code for restaurant employees
- Workers in a boutique being requires to wear clothes from the racks
The test here is that if you were walking down the street, you would not be considered to be wearing a uniform, just normal clothes.
What do I claim for?
You can claim a flat rate amount that is between £12 and £74 per year. The precise amount you’ll receive depends on how much tax you pay and the industry you work in. This can be backdated for four tax years.
Claim your uniform tax relief on form P87
You can claim a uniform rebate directly from HMRC by filling in an online form P87. You can complete the form and post it to the tax office as well. Or we will include your eligible uniform costs with any type of rebate claim. It usually applies when we are making tools and mileage claims for our clients.
But even with claims that seem unrelated on the surface, we make sure all the elements are included. For example, if you’re making a Leaving the UK Tax Rebate Claim, uniform laundry costs probably aren’t the first thing that springs to mind. But that’s why you get us in, to cast an expert eye over your entire situation and make sure that you are totally tax efficient.
You can’t claim for an allowance or relief you don’t know about. And we know about all of them. This is how some clients start off with just a Uniform tax claim and end up with a rebate that also includes mileage, Trade Union fees and tools. All done without causing you any hassle.
