How to Claim Uniform Tax Relief: Form P87, Backdating, and Amounts

To claim uniform tax relief, fill in HMRC’s Form P87 and post it to Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS. The claim covers the cost of washing, repairing, or replacing a uniform you need for your job, and you can include the current tax year plus the four previous ones on a single form.¹ What you get back is tax on the claim, not the claim itself: a basic-rate taxpayer using the standard £60 flat rate saves £12 a year in tax.²

Do You Qualify

Three conditions have to line up. You pay income tax through PAYE. You wear a recognisable uniform or specialist clothing for work. And your employer does not fully cover the cost of cleaning or maintaining it.¹

If your workplace provides a free laundry service and you choose not to use it, no claim. If your employer pays part of the cost, you can claim the difference. If they pay nothing, you claim the whole thing. If they cover it all, there is nothing to claim.²

What Counts as a Uniform

The test is whether the clothing is clearly distinct from something you would wear in everyday life. Items that qualify include:

Branded workwear with a permanent, visible company logo or name.
Protective gear such as safety boots, high-visibility vests, hard hats, and overalls.
Occupation-specific clothing like medical scrubs or chef whites that identifies your role even without branding.¹

Plain suits, white shirts, and black trousers do not qualify, even if your employer insists on them. A dress code that requires smart black shoes is not a tax-deductible expense. A branded polo shirt with the company name across the chest is.¹

How Much You Will Actually Get

HMRC uses agreed flat rate expense amounts for dozens of industries. The default is £60 a year if your specific job is not listed, and rates for listed occupations run higher.³ Claiming the flat rate is simpler because you do not need receipts or proof.⁴

The flat rate is deducted from your taxable income; it is not the amount you receive. Your saving depends on your tax band. A basic-rate taxpayer on 20% claiming £60 saves £12. A higher-rate taxpayer on 40% saves £24 on the same £60.²

Before you file, look up your industry and job title on HMRC’s flat rate expenses table. Some sectors sit well above £60, with certain roles attracting allowances above £100.³

If your actual spending is higher than the flat rate for your industry, you can claim the exact amount instead. That route requires copies of receipts or other proof of what you paid.¹ For laundry alone, the flat rate usually wins. Actual costs tend to make sense only when replacement safety equipment or specialist garments push your annual spending well above the standard allowance.

Filling In and Sending Form P87

Since October 2024, HMRC only accepts P87 claims by post. The online and telephone routes have been withdrawn.⁴ Download the form from GOV.UK, complete it on screen or by hand, and post it in.

Have these to hand before you start:

Your employer’s name and PAYE reference, both on your payslip or P60.
The tax years you are claiming for. One form can cover the current year plus up to four previous years.¹
Whether you are using the flat rate or actual costs. For actual costs, enclose copies of receipts.
Any employer contribution, deducted from what you claim.²

If you had more than one employer over the years you are claiming, list each separately. Send the completed form and any evidence to: Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS.

What Happens After You Post It

HMRC handles a successful claim in one of two ways. For the current tax year, they usually adjust your tax code so less tax comes off your future pay packets, spreading the relief across what remains of the year. For previous tax years, where the payroll cycle has closed, they issue a refund or a code adjustment for the overpayment.⁵

Watch your tax code afterwards. HMRC often carries the uniform allowance forward into the next year automatically, which is useful if the job stays the same. If you change jobs or stop needing a uniform, check that the code is updated so you are not still receiving relief you no longer qualify for.

Backdating Up to Four Years

The backdating window is where the real money is for most claimants. If you have been in uniform for years and never claimed, a single P87 can cover all five eligible tax years at once.¹ A basic-rate taxpayer using the £60 flat rate across five years saves £60 in total tax. Someone in a higher-rate occupation with a larger allowance recovers more.

For backdated flat rate claims you do not need old receipts, which is why most people take that route. If you want to claim actual costs for past years instead, you will need the receipts to back it up.⁴ Few people keep five years of laundry receipts, which is what the flat rate is for.

Mistakes That Get Claims Rejected

The most common error is claiming for clothing that does not qualify. If you wear plain black trousers and a white shirt because your manager said so, that is a dress code. HMRC will reject it. The clothing has to be genuinely unsuitable for everyday wear or visibly branded.

The next trip-up is claiming when your employer already offers a laundering service. Using your own washing machine because you prefer to, when a free alternative exists, means no claim.¹

Be wary of companies offering to file the claim for you in exchange for a cut of the refund. The form takes under 20 minutes to do yourself, and handing over a percentage of a modest tax saving undoes most of the benefit.

1
GOV.UK. Claim Tax Relief for Your Job Expenses – Uniforms, Work Clothing and Tools
2
HM Revenue & Customs. Check How Much Tax Relief You Can Claim for Uniforms, Work Clothing and Tools
3
HM Revenue & Customs. Employment Income Manual – Other Expenses: Flat Rate Expenses: Table of Agreed Amounts
4
GOV.UK. Claim Tax Relief for Your Job Expenses by Post
5
GOV.UK. Claim Tax Relief for Your Job Expenses