Expenses that can be claimed for tax relief
The are certain restrictions on what you can claim relief on. Here is some guidance on what HMRC deems acceptable:
Uniforms, work clothing and tools
Relief might be available for:
- repairing or replacing small tools you need for your job e.g. electric drill, scissors
- cleaning, repairing or replacing specialist clothing e.g. safety boots
You can only claim relief when repairing, cleaning or replacing, not on the initial costs. If you were required to wear PPE for work then you should ask your employer to reimburse you as they are required to do that or provide PPE for you.
Vehicles used for work – individuals
Relief might be available for a vehicle you use to complete your work that you’ve bought or rented with your own money. This does not include travel to and from work. The relief available is based on mileage covered, not for things such as: electricity, road tax, MOTs, repairs or fuel.
To make a claim on this you will need to provide detailed records on your work trips and add up the total mileage. This total must exclude any costs that your employers has contributed which is often called a ‘mileage allowance’.
Here are the approved mileage rates and corresponding reliefs:
||First 10,000 business miles in the tax year
||EAch business mile over 10,000 in the tax year
|Cars and vans
Vehicles used for work - businesses
For work trip in a company car relief can be claimed on money you’ve spent on fuel and electricity. Keep receipts and records to show the actual cost of the fuel.
You cannot claim for travel to and from work but if you have to travel for work then you might be able to claim relief on:
- Public transport costs
- Hotel accommodation
- Food and drink
- Congestion charges and tolls
- Parking fees
- Business phone calls and printing costs
Professional fees and subscriptions
If your job requires you to have subscription to professional bodies or societies and you have paid for an annual subscription then you might be able to claim relief. You cannot claim relief if:
- Your employer or someone else has paid for it
- It is a lifetime subscription
- The professional body is not approved by HMRC