Two of the most-claimed employment expenses in the UK are also two of the most misunderstood. Working from home relief is not available simply because you work at home; it depends on whether you are required to. The uniform allowance is not for any clothing you wear to work; it is for a recognisable uniform or protective clothing you launder yourself. Both are worth having, both are free to claim, and neither needs an agent taking a percentage.
Working from home: required, not merely allowed
The relief is for an employee who has to work at home, not for one who chooses to or whose employer permits it. Where it applies you can claim tax relief on a flat £6 a week without keeping any evidence of the extra cost, or on the actual additional costs of working at home if you can evidence them, which is more work and usually more money only where the additional costs are genuinely large. The relief is on the tax, not the amount, so £6 a week is worth the tax you would have paid on it rather than £6.
The uniform allowance and what counts
The laundry allowance covers cleaning, repairing or replacing a uniform or protective clothing you are required to wear and which you maintain yourself. A recognisable uniform, branded workwear, and protective clothing all qualify. Ordinary clothes you happen to wear to work do not, however smart the dress code, and neither does anything your employer launders or replaces for you. There is a standard flat rate, and a number of trades and occupations have their own higher agreed rates, which is why two people claiming correctly can be allowed different amounts.
How to claim, and what it is worth
If you are already in Self Assessment, both go on the employment pages of the return for the year concerned. If you are not, they are claimed directly from HMRC and are usually given by adjusting your tax code, so the benefit arrives as slightly less tax deducted each payday rather than as a payment. Claims can normally be backdated over several earlier years, which is where the headline figures advertised by claims companies come from: several years at once, not one year at a large amount.
Why the fee is not worth paying
Both claims are free and take minutes on HMRC's own service. Companies that offer to make them typically take a substantial percentage of the refund, sometimes across every year they backdate, and some hold a deed that routes future repayments to them as well. Nothing they do is unavailable to you, and this site has no arrangement with any of them and earns nothing from telling you so.
Questions people ask about working from home relief
Can I claim working from home relief if I chose to work at home?
Generally no. The relief is for employees required to work at home, not for those who are permitted or who prefer it.
How much is the uniform allowance?
There is a standard flat rate, and a number of occupations have their own higher agreed rate. What it is worth to you is the tax on that amount, not the amount itself.
Does washing my own suit count?
No. Ordinary clothing is not a uniform, however strict the dress code. The claim is for a recognisable uniform or protective clothing you launder yourself.
Can I backdate a claim?
Usually over several earlier years, subject to the time limits. It is free to do yourself and needs no agent.