Claiming work expenses: what you need to know.

If you’ve spent your own money to do your job, you might be able to claim tax relief.

The rules can be confusing, and it’s easy to worry about getting something wrong.

This page explains what usually counts as a work expense, and what doesn’t, in clear, simple terms.

Keep your receipts.

Unless HMRC has agreed a fixed amount for your job, you’ll usually need to keep records of what you actually spent. Make sure you keep all your receipts for any expenses paid.

Travel expenses.

Travel costs are one of the most common areas people get caught out. Here’s how it works.

• Travel from home to your usual or permanent workplace. This is not an allowable expense.
• Travel from home to a temporary workplace. This can be an allowable expense.
• Travel from your workplace to visit customers, clients or suppliers. This is usually allowable.
• Travel from home to visit customers, clients or suppliers. This isn’t always allowable e.g. when it’s nearer than your normal commute.
  
  

You can read HMRC’s guidance on their website.

What counts as a temporary or permanent workplace?

HMRC says:

• A permanent workplace is somewhere you go to regularly to do your job.
• A temporary workplace is somewhere you go for a short time, or to do a task with a clear end point.

If you go somewhere expecting to be there for no more than 24 months, HMRC may still treat it as temporary.

But if you work at the same “temporary” place for more than 24 months, HMRC will usually say it has become permanent. From that point on, travel there is not an allowable expense.

If you don’t have one main workplace – for example, if you’re a travelling sales representative – HMRC may treat your working area as your permanent base.

Food and accommodation.

If your employer doesn’t repay you for food or accommodation when you’re working away, you may be able to claim tax relief.

• You can only claim for your own actual costs
• Claims that look very high are more likely to be questioned
• Many employers set daily limits, and HMRC is aware of this.

Professional fees and subscriptions.

You can usually claim:

• Professional fees that are directly linked to your job
• Subscriptions to approved professional bodies
  
  

HMRC keeps a list of approved organisations.

Clothing.

You can claim for:

• Uniforms required for your job
• Specialist clothing, such as overalls or safety boots
• The cost of cleaning, repairing or replacing these items

You may also be able to claim a flat-rate allowance for washing your uniform at home.

You can’t usually claim for:

• The initial cost of buying the clothing
• Everyday clothes worn for work, even if you only wear them for your job

Repairing and replacing small tools.

If you’re required to use your own tools for work, you can usually claim for the cost of:

• Repairing them
• Replacing them when they wear out
  
  

Flat rate (standard) allowances

In some jobs, HMRC agrees fixed amounts for things like uniforms or tools. These are called flat rate deductions.

The benefit is that you don’t need to keep receipts or work out exact costs.

Need help?

If you’re still unsure you can find more information on HMRC’s website or call our helpline.