Tax reliefs people forget to claim

The short answer: the reliefs employees most often miss are Marriage Allowance (up to £252 a year), higher-rate pension relief, mileage your employer doesn't fully pay, uniform and work clothing, and professional fees. None are automatic, and most can be backdated four years, so a first claim can be worth hundreds of pounds.

What each relief can be worth

Relief is worth your tax rate times the amount. For a basic-rate taxpayer, £100 of relief saves £20; for a higher-rate taxpayer, £40.

1. Marriage Allowance

If you are married or in a civil partnership, and one of you earns less than £12,570 while the other pays basic-rate tax, the lower earner can transfer £1,260 of their allowance. That cuts the other's tax by up to £252 a year. You can backdate it four years if you qualified then, so a first claim covering this year and the four before can be worth around £1,250. Apply free on GOV.UK.

2. Higher-rate pension relief

Most personal pensions and many workplace pensions add basic-rate relief automatically: pay in £80 and £100 goes in. If you pay 40% tax, you can claim another 20% back yourself, or 25% at 45%. Paying £4,000 into a personal pension as a higher-rate taxpayer means £5,000 goes in, and you can claim a further £1,000. If you pay in through salary sacrifice or straight from gross pay, you already get full relief. See the 60% tax trap.

3. Business mileage your employer underpays

If you use your own car for work journeys, not your commute, HMRC's approved rate is 55p a mile for the first 10,000 miles, up from 45p on 6 April 2026, and 25p after that. If your employer pays less, you can claim relief on the gap. 3,000 miles paid at 30p leaves 25.000000000000007p a mile, so relief of £150 a year at basic rate. For earlier years, use 45p.

4. Uniform, work clothing and tools

If you wear a uniform or protective clothing and have to clean, repair or replace it yourself, you can claim a flat rate. For most jobs it is £60 a year, worth £12 at basic rate; some jobs, such as nurses and some engineers, get more. You can also claim for tools or equipment you have to buy for work that your employer does not pay for.

5. Professional fees and subscriptions

Fees for bodies on HMRC's approved list, such as the Nursing and Midwifery Council, the Health and Care Professions Council or many accountancy and engineering institutes, can be claimed if membership is needed or useful for your job. A £200 fee is worth £40 a year at basic rate, or £80 at higher rate.

6. Gift Aid for higher-rate taxpayers

When you give with Gift Aid, the charity claims 25p for every £1. If you pay 40% tax, you can claim the difference between the higher and basic rate yourself: on a £100 gift, £25 back. Claim it through Self Assessment or by asking HMRC to adjust your tax code.

7. Working from home: back years only

Employees can no longer claim working from home relief from HMRC for 2026/27 onwards. If you had to work from home before 6 April 2026, not just chose to, you can still claim for those years: £6 a week, worth about £62 a year at basic rate. Your employer can still pay you up to £6 a week tax-free.

8. Blind Person's Allowance

If you are registered blind or severely sight impaired, you get an extra £3,250 of tax-free income, and can transfer it to your spouse if you do not use it. It is not added automatically, so you have to apply.

How to claim

1. Sign in to your HMRC online account or the HMRC app.
2. Claim work expenses of up to £2,500 a year online. Above that, or if you already file a tax return, use Self Assessment.
3. Keep receipts and mileage logs. HMRC can ask for evidence.
4. For this year, relief usually comes through a change to your tax code. For earlier years, you get a refund.

Claim yourself rather than through a refund company, which can keep a large share. See how to check if you have paid too much tax.

Tax rules change and conditions apply to each relief. Check GOV.UK for the current rules before you claim.