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HMRC internal manual

Employment Income Manual

Tax treatment of nurses: expenses deductions: laundering uniforms: amount to be deducted

Sections 336 and 367 ITEPA 2003

A flat rate expense deduction has been agreed for nurses who must bear the cost of laundering their uniforms. The amount of the flat rate expense deduction is £125 per year from the tax year 2014 to 2015 onwards (£100 for the tax years 2007 to 2008 to 2013 to 2014).

A deduction of this amount should be permitted only for years in which the nurse has not been permitted a deduction of an amount agreed locally.

If a nurse requests a deduction greater than the agreed flat rate expense, see EIM67250.

Flat rate expense deductions for other healthcare staff vary and are listed at EIM32712.