Overview
You might be able to claim tax relief if:
you use your own money for things that you must buy for your job
you only use these things for your work
You cannot claim tax relief if your employer either gives you:
all the money back
an alternative, for example your employer gives you a laptop but you want a different type or model
You must have paid tax in the year you’re claiming for. You’ll get tax relief based on what you’ve spent and the rate at which you pay tax.
For some claims, you must keep records of what you’ve spent.
You can claim for this tax year and the 4 previous tax years.
If your claim is for the current tax year, HM Revenue and Customs (HMRC) will usually adjust your tax code so you pay less tax.
If your claim is for previous tax years, HMRC will either adjust your tax code or give you a tax refund.
NO WIN - NO FEE
You may be able to claim tax relief for additional household costs if you have to work at home for all or part of the week.
You may be able to claim tax relief on the cost of:
repairing or replacing small tools you need to do your job (for example, scissors or an electric drill)
cleaning, repairing or replacing a uniform or specialist clothing (for example, overalls or safety boots)
You may be able to claim tax relief if you use cars, vans, motorcycles or bicycles for work.
This does not include travelling to and from your work, unless it’s a temporary place of work.
How much you can claim depends on whether you’re using:
a vehicle that you’ve bought or leased with your own money
a vehicle owned or leased by your employer (a company vehicle)
You can claim for this tax year and the 4 previous tax years, if you’re eligible.
If you use your own vehicle or vehicles for work, you may be able to claim tax relief on the approved mileage rate. This covers the cost of owning and running your vehicle. You cannot claim separately for things like:
fuel
electricity
vehicle tax
MOTs
repairs
To work out how much you can claim for each tax year you’ll need to:
keep records of the dates and mileage of your work journeys
add up the mileage for each vehicle type you’ve used for work
take away any amount your employer pays you towards your costs, (sometimes called a ‘mileage allowance’)
You can claim tax relief on:
professional membership fees, if you must pay the fees to be able to do your job
annual subscriptions you pay to approved professional bodies or learned societies if being a member of that body or society is relevant to your job
If you have to travel for your work you may be able to claim tax relief on the cost or money you’ve spent on food or overnight expenses.
You cannot claim for travelling to and from work, unless you’re travelling to a temporary place of work.
You can claim tax relief for money you’ve spent on things like:
public transport costs
hotel accommodation if you have to stay overnight
food and drink
congestion charges and tolls
parking fees
business phone calls and printing costs
In most cases you can claim tax relief on the full cost of substantial equipment, for example a computer, you have to buy to do your work. This is because it qualifies for a type of capital allowance called annual investment allowance.