Employment Expenses

Employment expenses are costs you incur “wholly, exclusively and necessarily” in the performance of your job. Common allowable expenses include professional subscriptions, uniforms, specialist tools and mandatory travel between workplaces—not ordinary commuting. 

If you work from home at your employer’s direction, you can claim a flat-rate deduction of £6 per week without providing receipts or claim the exact amount you spend if you keep proof, such as utility bills and invoices. For example, claiming £6 per week at the basic 20% tax rate yields £1.20 per week in tax relief.

To claim, employees use form P87 or include the expenses in a Self Assessment return if total claims exceed £2,500. You must submit evidence—such as receipts, mileage logs, or employer letters—by post or via your Personal Tax Account. HMRC checks that claims are valid and proportionate. If accepted, relief is applied at your marginal rate, reducing your overall tax bill. Claims should be made promptly. 

You can adjust your tax code mid-year for ongoing expenses or wait until after the year-end to claim a refund. Keeping thorough records and understanding which expenses qualify helps ensure you recover what you’re entitled to and avoid disputes over ineligible claims.