UNIFORM TAX ALLOWANCE

UNIFORM

UNIFORM TAX ALLOWANCE

If you wear a uniform or protective clothing to work, you may be eligible to apply for a tax rebate.

What is uniform tax allowance?

If you wear a uniform or protective clothing to work, (this can even be a t-shirt with the company logo), which you must wash and maintain yourself, you could be eligible to claim a uniform tax rebate for the current tax year and up to the past 4 years. According to national statistics, 2 in 3 people who wear a uniform for work can claim uniform tax allowance.

Am I eligible to claim uniform tax allowance?

To be able to claim the uniform tax allowance, ALL the following must apply:

You wear a recognizable uniform that identifies the occupation, such as a branded T-shirt, a nurse’s uniform, or a police uniform. According to HMRC, a simple test would be whether you were out and about in your work uniform and a member of the public recognized your employer from the logos or business name on your uniform.
It is your responsibility to buy, clean, fix, or upgrade it. You cannot, however, claim if your employer washes your equipment, offers facilities for doing so (even if you don’t use them), or pays you to do so.
You paid income tax in the year you are claiming for. You can’t claim this benefit if you didn’t pay any taxes in the year you’re claiming, since this is a benefit to minimize your tax liability.

How much can I claim back for my uniform tax rebate?

The total amount an employee can claim back depends on their occupation. The amounts vary with some jobs at the top end, such as airline pilots, HMRC allow up to £1022 per year. The standard rebate (flat rate) for most UK employees who claim for their current year & the previous 4 years (as permitted by HMRC) is £108 , this consists of £48 in a backdated payment and £60 added to the employees tax account as a credit for the current tax year. We find that the average value of a Uniform Tax Rebate claim is £120

Do I need to provide any receipts or documents?

No, HMRC have a adopted a flat rate allowance for all workers who qualify for uniform tax allowance. For tax year 2019/20, the standard flat rate expense allowance (FREA) for uniform maintenance is £60. Therefore, basic rate taxpayers can claim £12 back and higher rate payers £24. As this FREA applies to all eligible UK workers/taxpayers there is no requirement to provide proof or receipts.

For some occupations HMRC have set more specific limits, often where specialist uniforms are required. For example, air cabin crew can claim back up to £576 if the claim is back dated the full 4 years, Police officers can claim £112, NHS/Healthcare workers can claim £100 etc, plus their full allowance for the current tax year, added as a credit to their tax account.

Use the Tax Rebate calculator to get an estimate of how much you may be entitled to, based on your occupation.

How am I paid?

Once HMRC have processed your claim successfully, your tax code for the current tax year is amended to apply your uniform tax allowance as a credit against any tax you have to pay at the end of the financial year (this would be a minimum of £60). Your backdated part of the claim (up to 4 years) is paid in the form of a cheque. Please note, this electable tax rebate can be also be applied for directly with UK GOV/HMRC. However, by claiming through us, we offer a hassle free, expedited full tax reconciliation service.