Written and reviewed by James Whitfield · Updated for 2026/27 · Editorial standards · Methodology
Which work expenses employees can claim tax relief on in 2026/27, what each claim is worth at 20% and 40%, the new 55p mileage rate, the end of working-from-home relief, and how to claim up to four years back.
If you pay for things your job requires and your employer does not pay you back, you can claim tax relief at your rate: the standard £60 uniform flat rate is worth £12 a year at 20%13. Drivers can claim the gap up to the new 55p a mile approved rate (2026/27)4. Claims go back 4 years. Working-from-home relief has ended from 6 April 2026, though earlier years can still be claimed6.
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Typical default outputs for quick context.
| Expense | Claim | Basic rate (20%) | Higher rate (40%) |
|---|---|---|---|
| Uniform, standard flat rate | £60 a year | £12 | £24 |
| Nurses and healthcare assistants flat rate | £125 a year | £25 | £50 |
| Police (up to chief inspector) flat rate | £140 a year | £28 | £56 |
| Professional fee or HMRC-approved subscription | Fee paid | 20% of fee | 40% of fee |
| 8,000 business miles paid 35p a mile | £1,600.00 gap | £320.00 | £640.00 |
Flat rates come from HMRC's list of jobs with agreed amounts; nurses also get an allowance for shoes and tights where the uniform requires them3. Relief cannot be more than the tax you paid in the year1.
If you drive your own car for work and your employer pays less than the approved rate, you can claim relief on the difference. Commuting to your normal workplace does not count, unless it is a temporary place of work4. If you drive 8,000 business miles and are paid 35p a mile, the gap is (55p − 35p) × 8,000 = £1,600.00, worth £320.00 a year at 20%.
Over 10,000 miles the approved rate drops to 25p. At 14,000 miles paid 45p for every mile, the approved amount is 10,000 × 55p + 4,000 × 25p = £6,500 and you were paid £6,300, so the gap is £200.00.
If your employer still pays 45p, the gap now counts. For years before 2026/27 the approved rate was 45p, so do not apply 55p to earlier claims4.
Keep a mileage log showing the reason for every journey and its start and end postcodes; HMRC asks for it, with a separate log for each job4.
From the 2026/27 tax year employees cannot claim tax relief for working from home. Claims for earlier years are still open, but only if you had to work from home (for example, your employer had no office), not if you chose to or your contract simply allowed it6.
The flat rate was £6 a week, £312 a year, worth £62.40 to a basic-rate taxpayer for each year. The 2022/23 year must be claimed by 5 April 2027.
You do not need a tax refund company. The claim is free and the companies use the same HMRC forms.
Current tax-year thresholds used across this guide and calculator.
If your job is not on HMRC's list, the flat rate is £60 a year, worth £12 to a basic-rate taxpayer and £24 at 40%. Some jobs have higher flat rates, for example £125 for nurses and £140 for police officers up to chief inspector.
Not for 2026/27 onwards. You can still claim for the 4 previous tax years if you had to work from home then, rather than choosing to. The flat rate was £6 a week.
55p a mile for the first 10,000 business miles in a car or van, then 25p. It was 45p before 6 April 2026. You claim relief on the gap between what your employer pays and the approved amount.
For the current tax year and the 4 previous tax years.
Not for anything paid back in full. If your employer paid only part, you can claim on the unpaid amount.
No. You claim free through HMRC's online service on GOV.UK. If you file a Self Assessment return, claim on the return.
The rates, thresholds and rules on this page are drawn from the official UK government sources below, using the confirmed 2026/27 figures. Each link opens the relevant HMRC or GOV.UK page in a new tab.
Verified against published UK government guidance for 2026/27.