Can Employees Claim Tax Relief for Work-Related Expenses and How to Do It
- Brian Pusser
- Mar 11
- 3 min read
Updated: 6 days ago
Published: 11th March 2026
Many employees spend their own money to perform their jobs effectively. Whether it’s buying tools, paying for professional subscriptions, or covering travel costs, these expenses can add up. The good news is that some of these costs may qualify for income tax relief. But the rules are strict, and not every expense qualifies. This post explains when employees can claim tax relief for work-related expenses, what conditions must be met, and how to make a claim.
When Can Employees Claim Tax Relief?
Employees can claim tax relief on expenses that are wholly, exclusively, and necessarily incurred in performing their job duties. This means the expense must be directly related to the work they do, not just helpful or convenient.
Key Conditions for Allowable Deductions
The expense must be wholly and exclusively for work purposes.
It must be necessary to perform the job.
The employee must have actually paid the expense themselves.
The expense cannot be reimbursed by the employer.
For example, buying a uniform required by the employer or paying for professional subscriptions related to the job may qualify. On the other hand, general costs like childcare or commuting expenses usually do not qualify because they are not directly related to performing job duties.
Types of Expenses That Qualify for Tax Relief
1. Work-Related Expenses
These include costs for items or services that employees need to do their job, such as:
Tools or equipment required for work
Protective clothing or uniforms
Professional fees and subscriptions to approved bodies (see HMRC’s List 3)
Employee liability insurance or indemnity insurance
2. Travel Expenses
Employees can claim relief for travel costs only when the travel is necessary for work, such as:
Traveling between different work sites during the day
Traveling to a temporary workplace
Travel between home and the usual workplace is generally not allowable.
3. Working from Home Costs
If an employee is required to work from home, they can claim tax relief for additional household expenses caused by working at home. This includes extra heating, electricity, or internet costs.
Employees can claim a flat rate of £6 per week without providing evidence.
Alternatively, they can claim actual additional costs but must provide receipts or bills.
The employer must explicitly require the employee to work from home for the claim to be valid.
Claims can be made for the current tax year and previous years but will no longer be available after 5 April 2026.
If an employee chooses to work from home voluntarily, no relief is available.
How to Claim Tax Relief for Employment Expenses
Step 1: Identify Eligible Expenses
Review your work-related expenses and check if they meet the conditions:
Was the expense necessary for your job?
Did you pay for it yourself and not get reimbursed?
Is it listed as an allowable deduction by HMRC?
Step 2: Gather Evidence
Keep all receipts, invoices, and documents that prove you paid for the expenses. For working from home claims, keep a copy of your employment contract or a letter from your employer confirming the requirement to work from home.
Step 3: Make the Claim
There are two main ways to claim:
Self-Assessment Tax Return: If you file a tax return, include your expenses in the employment section.
P87 Form: If you do not file a tax return, you can claim relief using form P87 online or by post.
HMRC will adjust your tax code or issue a refund if you are eligible.
Examples of Allowable and Non-Allowable Expenses
Expense Type
Expense Type | Allowable | Notes |
Professional subscription fees | Yes | Must be to an approved professional body listed by HMRC |
Travel between home and work | No | Commuting costs are not allowable |
Tools bought for work | Yes | Must be necessary and not reimbursed |
Childcare costs | No | Considered a personal expense, not work-related |
Working from home heating costs | Yes | Only if working from home is required by employer and additional costs are incurred |
Uniform required by employer | Yes | Must be specific to the job and not suitable for everyday wear |
Important Points to Remember
Not all expenses qualify just because they relate to your job.
Expenses must be wholly, exclusively, and necessarily incurred.
Keep detailed records and evidence to support your claim.
Claims for working from home relief must be supported by employer confirmation.
Relief for working from home expenses will end from 6 April 2026.
Employees who understand these rules can reduce their tax bill by claiming relief on legitimate work-related expenses. If you think you have qualifying expenses, gather your evidence and submit a claim through the right channels. This can lead to meaningful savings and ensure you are not out of pocket for costs required to do your job.
If you are unsure about your eligibility or how to claim, consider consulting a tax professional or visiting the HMRC website for guidance.
