What is Uniform Tax Relief? & P87 Form

Introduction To Uniform Tax Relief

Do you wear uniform at your work? What if I told you that you can reduce your tax liability? HMRC Uniform Tax Rebate covers the cost of replacing, cleaning or repairing of specialized work uniform. Tax rebate on other job expenses such as repairing or replacing of small tools that are required to do a job can also be claimed as prescribed by HMRC guidelines.

 If you have to wear uniform at job and the expenses for its maintenance and washing are coming out of your pocket than you might be entitled for uniform tax relief. UK government allows employee to claim £100 of uniform tax for up to five years of expenses. Do you wear protective clothing or specialized uniform like fire fighters, nurse, doctors, pilot or just a t-shirt with your company logo? Check if you meet below mention conditions to claim uniform tax rebate:

•           If you wear a recognizable uniform, which tells what you do just like police uniform represents police officer or your employer demands from you to wear a uniform at workplace.
•          You are paying income tax in the year in which you are claiming for
•          Only if the cost of replacing, cleaning or repairing is handled by you, no financial help from employer is provided.

Please make a note that you cannot claim on the initial cost of buying uniform or small tools.

Individual in armed forces do not need to worry about uniform tax relief as they are taken care automatically through their tax code.

Each police force have their own arrangement, some force already claim it so it is important that you check what arrangement and rules your force has before you claim uniform tax relief.

Uniform Tax Rebate Form

Normally, if an individual has claimed uniform tax relief before then HMRC will update their tax code so that the need to reclaim in future years does not arise. If an individual is claiming for the first time, will have to fill P87 form- ‘tax relief for expenses of the employment’ is used to claim job expenses. Employees can claim work expense by submitting P87 form online or by posting it to HMRC. Individual who is self-employed need to inform HMRC about work expenses through self-assessment form. Fill P87 form only if you are claiming expenses which are allowable and your total annual allowable expenses is below  £2,500. Details included by P87 form such as occupation, national insurance number, PAYE number, expenses that you are claiming (travel, accommodation, professional fees, etc.), How would you like to get your refund back( bank account or cheque).

The amount of tax refund depends on what occupation and tax band you are in. HMRC normally takes 4 to 12 weeks to act on uniform tax rebate. The minimum uniform tax refund allowance for a year is £60. You can claim tax relief for the last 4 years and plus current year.