If you want to claim for expenses against your employment income, they must be wholly and exclusively for the purposes of your employment. We may ask you to provide evidence of your expenditure.
Expenses you can claim
You can claim for the following expenses if you have to pay for them yourself:
- the cost of replacing, cleaning or repairing special clothing essential to carry out your employment duties (eg your uniform, overalls etc)
- the cost of repairing or replacing your own tools or equipment required for the purposes of your job
- the cost of using a motor vehicle for your job if you use it during working hours and don’t receive full re-imbursement from your employer*
- subscriptions to approved professional bodies
- contributions you make to approved superannuation schemes
- capital allowances on, for example, the cost of a library or text books, or other publications of a permanent nature
- course and examination fees, but only if they are for your current employment role and you are obliged by the terms of your employment contract to achieve success in the examination you are claiming
*If you have shown that you are entitled to a deduction for motor car expenses and you are unable to supply full details of the actual costs incurred, a flat rate allowance based on mileage, which includes all running costs and capital allowances, will be granted. We may also need a letter from your employer to confirm that you use your own vehicle for work purposes.
Business and private use
You may be able to claim for part of the expense. For example, if you use your own motor car partly for the purposes of your employment (this does not include commuting), you can claim for a proportion of the car's total running expenses. If your employer reimburses you for any costs, you must offset this against a claim.
Download motor expenses claim form (size 71kb)
Flat rate mileage allowance
In order to simplify vehicle expenses you can claim a flat rate expense which covers wear and tear, fuel, servicing and all other aspects of vehicle ownership. You must be able to provide evidence of how you have calculated your business mileage, which should not include commuting to and from your place of work. Also, remember to offset any reimbursed costs from your employer against the claim.
The current flat rate mileage deductions are:
- cars 60p per mile
- motorcycles 30p per mile
A nanny is employed to look after children in their employers home. However, they are also expected to do school pick ups and outings with the children. The nanny is not provided with a vehicle but uses their own car. The employer gives the nanny £20 per week towards fuel for the car which does not form part of the nanny's taxable income. The nanny keeps a weekly record of the mileage for going from their employers home for school pick ups and outings to playgroups, parks etc. Commuting to and from the nanny's home to the place of work (the employers home) is not included. The expense claim would look like this:
Expenses you can’t claim
These are some examples of expenses you can't claim:
- travelling expenses between your home and your place of employment, including parking fees
- the cost of a cleaner in order that you may work
- any fees paid to an employment agency to help you find work
- any costs you incur to renew or obtain new employment or promotion
- subscriptions to trade unions