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As employees, do you dress in protective clothing or uniform for work, which is specialized? Are you required to wash it, or purchase a new one without the help of the employer? Is it a simple shirt or an attire similar to a nurse, doctor, dentist, or pilot? If any of these points hold true, employees can claim uniform tax worth £100s through the government’s uniform tax scheme.

Uniform Tax

Who is eligible to claim the uniform tax rebate?

If all the below mentioned points hold good, an individual will be eligible to claim uniform tax rebate

  • The uniform must be recognizable at a job. For example, a police officer’s uniform or pilot or nurse or a cabin crew member etc. In other words, the uniform of an individual acts as an identity of the kind of job he / she is doing. In some cases, company branded uniforms can also qualify for the claim
  • The workplace requires an individual to wear the uniform during work hours and at the same time represents the business
  • If an employee purchases the uniform, and also cleans it and if required, repairs it as well then he / she is eligible to make a claim. However, if the workplace provides a facility to wash the uniform then regrettably claims will not be accepted
  • An individual paid income tax in the year(s) he /she is claiming for

How much can an individual claim back?

There are two ways of making a claim. Either an individual can make a claim for the amount spent each year (all receipts are required) or an individual can claim the annual flat rate. For the tax year 2016-2017, the standard flat rate amount is £60 and if an employee is making a claim during the current year, low-rate taxpayers can claim upto 20% of £60 (£12), while, high-rate taxpayers can claim upto 40%. Almost everyone can claim upto four (4) previous years along with the current year. Hence, an individual could receive a uniform tax rebate for five years in all. It is imperative to note that there are a few exceptions to the £60 flat rate – iron and steel workers, joiners and carpenters, and police officers have a flat rate of £140 per annum.

Filing for the first claim

Individuals claiming for the uniform tax rebate for the first time, will have to fill in P87 form with details such as job title, industry, details of employers, national insurance number (NIC), and Pay-As-You-Earn (PAYE) number, letting HMRC identify if the person is eligible for the claim or not. Once HMRC receives form P87, with complete details, it could take upto five (5) weeks for the claim to be processed.

How to claim uniform tax relief?

If an employee is filing in a self-assessment, he / she can add the amount to expenses. If not, they can claim the relief through:

  • Letter – If this is the first time an employee is claiming for work uniform relief, he / she must contact HMRC in writing. Address: HM Revenue & Customs, Pay As You Earn, PO Box 1970, Liverpool, L75 1WX
  • Telephone – Alternate option is to contact HMRC by telephone at 0845-300-0627
Before contacting HMRC, the following information should be kept handy:
  • Employer’s name and address
  • Industry in which the employee works
  • Employee’s occupation
  • Details of any cleaning or laundry service provided by employer
  • Information of payment provided by the employer to cover laundry and additional uniform costs

Laundry allowance claims – Ministry of Defence

Below mentioned is the annual Flat Rate Expense Allowance (FREA) for laundry service:

  • Army – £100
  • Royal Air Force – £100
  • Royal Marines – £100
  • Royal Navy – £80
The FREA computation will be backdated from 6 April 2008. An officer will get the full expense allowance due for each year of service and the allowance will not be reduced if the service began or finished part-way through a year. The FREA will be given by amending the tax code for the tax year 2013-2014. In the majority of cases, the revised tax code will be used. This will mean that an officer will pay less tax in the month the revised tax code is used. If an officer is not in employment at present but completes a Self Assessment tax return, the allowance will be added to the Self Assessment statement of account. HMRC pays compensation when there is a delay in processing the repayment and this is termed as repayment supplement (RPS). The average annual interest rate over the period is 0.5%.

How DNS Accountants Can Help

DNS Accountants is a trusted brand and has years of knowledge in the accounting and taxation domain. The firm has been helping individuals with uniform tax relief and other taxation related queries. The team at DNS comprises of learned taxation professionals and ACA’s or Chartered Accountants (CA). The firm focuses a lot of customer service & believes in delivering unmatched client service. DNS Accountants offers:

  • services at a nominal rate
  • best-in-class accounting and tax planning services
  • HMRC inheritance tax planning and taxation advice

The team at DNS Accountants are committed to making our clients tax experience as trouble-free as possible. If there is a possibility of savings to be made, our professionals will inform the clients about it. Uniform tax relief is just one of many tips we offer our clients at DNS Accountants. If individuals are looking to save even additional money, our learned team of taxation professionals will guide you. Also, our online cloud-accounting software – Nomisma Solution can be used to discover new ways of filing the returns; know what expenses will help to lower the tax bill and keep all the records online, and secure.
DNS Accountants provide accounting and taxation services to owner-managed-businesses and self employed individuals – freelancers / contractors. DNS Accountants expert team of chartered accountants (CAs) and ACAs help clients in services ranging from accounting to payroll management to tax preparation and filing.

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