Work Uniform
Uniforms include ‘hi-vis’ and ‘company branded uniforms’ eg a polo shirt and/or fleece/jacket displaying the name of the company. Provided that your employer does not provide on-site facilities to wash your uniform, you are entitled to claim a uniform tax refund.
Union Fees & Memberships
Monthly/yearly contributions to your union/professional body may be tax deductible which means you can claim back a portion of your fees as a tax refund. There are thousands of unions/professional bodies in the UK that qualify for tax relief, provided they are approved by the tax office and form part of their ‘List 3’.
Expenses & Mileage
Buying, repairing or replacing small tools you need to do your job are tax deductible. You can also claim a tax rebate on repairing or replacing specialist clothing.
A mileage deduction may be claimed for business mileage incurred. Meals and accommodation (business travel) may also be tax deductible depending on the nature of the expense.
Illustrative example of a taxpayer who applies for a tax refund:
Elizabeth Morgan is a supervisor at Safetyfirst and has been employed in her current role for the last 4 years. It is compulsory for her to wear a hi-vis vest to work. In addition she uses her private car to travel between branches and does not get reimbursed by her employer for the mileage incurred of 9,000 miles per year. She also recently became a member of the Institution of occupational safety and health.
She completes her application online and receives a refund of £3,318 a few weeks later that enables her to book an all-expenses paid holiday to Disney World Florida for 2 weeks!
Below is a breakdown of her refund – as per HMRC legislation, she was able to claim back tax for the last FOUR years:
| MILEAGE (9,000 x 4 x £0.45p x 20%) | £3240 |
| IOSH MEMBERSHIP (£148 x 20%) | £30 |
| UNIFORM (£60 x 20% x 4) | £48 |