You might be able to claim tax relief if:

  • you use your own money for things that you must buy for your job
  • you only use these things for your work

You cannot claim tax relief if your employer either gives you:

  • all the money back
  • an alternative, for example your employer gives you a laptop but you want a different type or model

This guide is also available in Welsh (Cymraeg).

You must have paid tax in the year you’re claiming for. The amount of tax relief you get cannot be more than the amount of tax you paid in that year.

You’ll get tax relief based on what you’ve spent and the rate at which you pay tax.

If you claim £60 and pay tax at a rate of 20% in that year, the amount you are entitled to is £12 (20% of £60).

If your claim is for the current tax year, HM Revenue and Customs (HMRC) will usually adjust your tax code so you pay less tax.

If your claim is for previous tax years, HMRC will either adjust your tax code or give you a tax refund.

How to claim

How you claim depends on what you’re claiming for. Find out if you’re eligible to claim tax relief:

If you’re eligible, you’ll usually be able to claim tax relief on your job expenses online.

If you cannot claim online, there are other ways you can claim.

If you complete a Self Assessment tax return, you must claim through your tax return instead.

If you estimate your job expenses

If you claim an estimated amount and at the end of the tax year the actual amount you spent is different, you must tell HMRC by: 

  • submitting a new claim online - there are different ways to claim online depending on what you’re claiming tax relief on
  • completing a postal form
  • phoning the helpline