Claim For Your Uniform

Every year we complete Self Assessment Tax Returns (SA100) and CIS Self Assessment Tax Returns for people and are frequently asked by new clients if uniforms or work wear costs can be reclaimed. If you wear a uniform or protective clothing for work purposes, this may take the form of a  polo shirt with a company logo on it, or a full uniform, and have to wash, repair or replace it at your own cost, you may be eligible to offset these costs against your profits.

To be able to do this, ALL of the following must apply:

• You wear a uniform, or protective clothing that shows you've got a certain job eg nurse, this may be a T Shirt with your company logo or a full uniform that you only wear for work.
• Your employer must require you to wear it for work.
• You may be responsible for cleaning, repairing or replacing it.
• You have or will pay income tax in the year you are claiming for.

How much you can claim will depend on the industry you work in, with some occupations having specific limits on allowances, with the maximum allowance of £140.  There is a  standard allowance for uniform maintenance which is £60 (2011/12 Tax Year). This means if you are a basic rate taxpayer you will be able to claim £12 (20% x £60 = £12) a higher rate payer can claim £24 (40% X £60 + £24). The £60 represents a flat rate, so you do not even need to records or report individual amounts you spend. You may be entitled to more than the standard payment but you will need to prove that your annual bill for uniform laundry exceeds the flat rate.

Its also worth noting that most can claim monies for the last six years plus this year. However the flat rate prior to  April 2008 was £45 per year.