🇬🇧 United Kingdom

Tax Rebate Calculator

Estimate your HMRC tax refund for 2025/26. Check uniform expenses, working from home relief (last year before abolition), tools, mileage, and professional subscriptions. Use flat rate allowances or enter custom expenses. Backdate up to 4 years.

£
Used to determine your tax band (20% / 40% / 45%)
Yes
Do you wash, repair or replace your own work uniform?
£
Standard washing allowance is £60/year. Enter actual costs if higher.
No
Do you buy and maintain your own tools for work?
Yes
Required to WFH by employer? £6/week flat rate. LAST YEAR - abolished April 2026.
No
Fees to an HMRC-approved professional body (List 3)
No
Use your own car for business travel (not commuting)?
Select the primary tax year for your claim
Current year + up to 4 previous years (max 5). Back to 2021/22.

Try another scenario

How to Use This Calculator

Quick Estimate tab

Enter your annual salary (to determine your tax band), then toggle on the expense categories that apply to you: uniform/protective clothing, tools, working from home, professional subscriptions, and mileage. Enter the amounts for each category. The calculator instantly shows your estimated refund per year. Use "More options" to select the tax year and number of years to claim (backdate up to 4 years).

Flat Rate Expenses tab

Select your occupation from the dropdown to see the HMRC flat rate allowance for your industry (EIM32712). Choose your tax band and the calculator shows your annual tax saving and the total if you backdate over multiple years. No receipts are needed for flat rate claims — HMRC has agreed fixed amounts for each occupation.

Custom Claim tab

Enter specific expense items with names and amounts for a detailed P87 claim estimate. Add as many items as you need. The calculator totals your allowable expenses, applies your marginal tax rate, and tells you whether to use form P87 (under £2,500) or Self Assessment (over £2,500).

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The Formula

Tax rebates reduce your taxable income. The actual saving depends on your marginal tax rate:

Tax rebate = Allowable expenses × Your marginal tax rate

Example at basic rate (20%):
£500 allowable expenses × 20% = £100 refund

Example at higher rate (40%):
£500 allowable expenses × 40% = £200 refund

Common flat rate expenses:
Uniform washing allowance: £60/year (standard)
Healthcare workers (nurses, HCAs): £125/year
Ambulance staff: £185/year
Cabin crew: £720/year, Pilots: £1,022/year
Construction (joiner/carpenter): £140/year
Police officers: £140/year

Working from home (flat rate):
£6/week × 52 = £312/year allowance
Basic rate: £312 × 20% = £62.40/year
Higher rate: £312 × 40% = £124.80/year
NOTE: Abolished from 6 April 2026 — 2025/26 is the last year

Mileage:
45p/mile for first 10,000 business miles
25p/mile for each mile over 10,000
Claim = HMRC approved amount − employer payments

Professional subscriptions:
Actual annual fee × your tax rate
Must be on HMRC approved List 3

You can claim for the current tax year (2025/26) plus up to 4 previous years back to 2021/22. Claims under £2,500 use form P87; claims over £2,500 require a Self Assessment tax return.

Example

James — Construction worker, basic rate taxpayer

James is a carpenter earning £38,000. He washes his own work clothes, uses his own tools costing £200/year, works from home one day a week on paperwork, and drives 5,000 business miles per year (employer pays nothing). He pays £186/year to CIOB (Chartered Institute of Building). He has never claimed any tax relief.

Quick Estimate tab

Annual salary£38,000 (basic rate, 20%)
Uniform (£140 carpenter flat rate)£140 × 20% = £28/year
Tools (£200/year)£200 × 20% = £40/year
WFH (£312/year)£312 × 20% = £62.40/year
Professional subscription (£186)£186 × 20% = £37.20/year
Mileage (5,000 miles × 45p)£2,250 × 20% = £450/year
Total allowable expenses£3,088/year
Estimated refund per year£617.60
Total (4 years backdated)£2,470.40

Because James's total claim exceeds £2,500 per year, he would need to file a Self Assessment tax return rather than a P87 form. If he excluded mileage (claiming only uniform, tools, WFH, and subscription = £838/year), he could use the simpler P87 form.

FAQ

The most common employee tax rebates are: uniform/protective clothing (HMRC flat rate from £60 to £1,022/year depending on occupation), tools and equipment (actual cost), working from home relief (£6/week flat rate — last year, abolished from April 2026), professional subscriptions (fees to HMRC-approved bodies on List 3), and mileage (45p/mile first 10,000, 25p/mile after, minus employer payments). All can be backdated up to 4 years.
You can backdate most employment expense claims up to 4 years from the end of the tax year. In 2025/26, the earliest year you can claim for is 2021/22. Once a tax year drops out of the 4-year window, you lose that refund permanently. For example, after 5 April 2026, you can no longer claim for 2021/22.
Form P87 is used to claim tax relief on employment expenses if you are employed, not in Self Assessment, and your claim is under £2,500. You can submit it online at gov.uk or by post to PAYE, HM Revenue & Customs, BX9 1AS. Since October 2024, HMRC may request evidence within 60 days. Processing takes approximately 12 weeks. For claims over £2,500 or if you are self-employed, you must use a Self Assessment tax return instead.
Yes. The Autumn Budget 2025 confirmed that the £6/week flat rate WFH relief for employees is abolished from 6 April 2026. Tax year 2025/26 is the last year you can claim this relief directly. From 2026/27, only employer reimbursements of home-working costs will be tax-free (up to £6/week without evidence). If your employer does not reimburse you, you can no longer claim. Self-employed workers are not affected.
If you use your own vehicle for business travel (not commuting), HMRC sets approved mileage rates: 45p/mile for the first 10,000 business miles and 25p/mile for each mile over 10,000 (cars and vans). If your employer pays less than these rates, you can claim tax relief on the difference. For example, if you drive 5,000 business miles and your employer pays 20p/mile, you can claim (45p - 20p) × 5,000 = £1,250 as allowable expenses, giving you a £250 refund at 20% tax rate. Keep a mileage log as evidence.

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