Police tax relief: the uniform allowance and Federation subs
Who can claim the £140 uniform flat rate and relief on Federation or association subscriptions, how much it is worth at your tax rate, how to backdate it 4 years, and what not to claim. For officers, PCSOs and police staff, with HMRC’s own rules quoted.
Independent information, not tax advice · Checked 14 October 2026 · UK-wide, with Scotland and Northern Ireland noted
Police officers up to and including chief inspector, and PCSOs, can deduct a flat £140 a year for uniform. Federation subscriptions are on HMRC’s approved list too (£315.72 a year at the full 2026 rate), except in the Met and West Yorkshire, where relief already comes through payroll. You get tax back at your own rate, and you can claim the current tax year and the 4 before it. For a basic rate constable who has never claimed, that is about £437 now and about £91 a year after. Claim free on GOV.UK; you do not need a refund company.
What it is, in one minute
Tax relief on job expenses does not pay you the expense. It takes the expense off your taxable pay, so you pay less income tax. The refund is the expense times your top rate of tax. A £140 uniform allowance is worth £28 a year to a basic rate taxpayer and £56 to a higher rate taxpayer.
Two things almost every officer up to chief inspector can claim: the uniform flat rate and their Federation subscription. Several more apply to some: mileage your force pays below HMRC’s rate, travel to a temporary workplace, and, for earlier years only, working from home where your force required it.
Many officers already have these in their tax code. Sign in to your HMRC personal tax account and look at the tax code and any “job expenses” it lists. A standard code is 1257L. With the uniform allowance and a full year of Federation subs added it would be about 1302L. If they are already there, there is nothing more to claim for those years.
Work out your own figure
Pick your role, tax band, subscription and how long you have been in post. The checker shows the tax back for each open year, which years need Self Assessment, and the free way to claim. Nothing you enter is stored.
Open the tax relief checkerWho can claim what
HMRC sets the flat rates by job, and approves professional bodies one by one. Here is how that lands across policing, from the HMRC Employment Income Manual and List 3 as read on 14 October 2026.
| Role | Uniform | Subscriptions | Other |
|---|---|---|---|
| Constable to chief inspector (England, Wales, Scotland, Northern Ireland) | £140 flat rate | Federation (or SPF, PFNI) subscription | Mileage below the approved rate; temporary workplace travel |
| Superintendent and above | No flat rate (rank limit) | Superintendents' association or CPOSA subscription | As above |
| PCSO | £140 flat rate | Only a body on HMRC's list (UNISON, GMB and Unite are not) | As above |
| Police staff who clean their own uniform | £60 flat rate | Only a body on HMRC's list | As above |
| Police staff without a uniform | None | Only a body on HMRC's list (for example a relevant professional institute) | As above |
| Special constable (unpaid) | None (EIM68131) | None to claim against: no taxable pay | None |
Being on a list is not the same as getting the money. You still have to claim, or check it is already in your tax code. And relief only works if you paid tax: it can never be more than the tax you paid that year.
The uniform flat rate: £140 for officers and PCSOs
HMRC’s table of agreed flat rate expenses (EIM32712) lists “Police officers (ranks up to and including Chief Inspector)” at £140 a year from 2008/09. The police section of the manual (EIM68130) adds three points that answer most questions:
- Plain clothes still qualify. The allowance “can be given irrespective of whether an officer’s current duties require them to wear a uniform”. Detectives, officers on restricted duties and officers in office roles all get it if they are constable to chief inspector.
- PCSOs get the same. Their uniform is identical apart from insignia, so they “may also be given” £140.
- Other staff get £60 if they are responsible for cleaning their own uniform, that is, your role has a uniform you must wear and you wash it yourself. Special constables are excluded.
The flat rate covers cleaning, repairing and replacing your uniform. You do not need receipts. If you genuinely spend more on items that count, you can claim the actual cost instead, with receipts, but not both for the same thing. GOV.UK says you cannot claim the initial cost of buying work clothing, everyday clothes, or PPE your employer should provide.
Washing your own uniform is what the flat rate is for. You do not claim laundry separately on top. GOV.UK’s general rule is that you cannot claim laundering if your employer offers a free laundry service and you choose not to use it; HMRC’s police-specific guidance adds no laundry condition for officers.
The flat rate stops at chief inspector, so superintendents and chief superintendents cannot claim it, though their association subscription is on List 3. HMRC says unpaid special constables should never be given a police officer’s flat rate in the code for their other job. If a special is paid for police duties, an allowance can be given against that pay.
Federation and association subscriptions
Subscriptions are deductible only if the body is on HMRC’s List 3 and membership is relevant to your job. The policing entries on the list as updated on 29 September 2026 include:
- Police Federation of England and Wales, “with the exception of the Metropolitan and West Yorkshire Police Forces as tax relief is given to these employees through the payroll”.
- Scottish Police Federation, with relief for “Central and Branch subscriptions”, and the Police Federation for Northern Ireland.
- Police Superintendents’ Association of England and Wales, the Association of Scottish Police Superintendents, the Superintendents’ Association of Northern Ireland, and the Chief Police Officers’ Staff Association.
- Also the British Transport Police Federation, the Civil Nuclear Police Federation and the Defence Police Federation.
UNISON, GMB and Unite are not listed for police staff. UNISON appears only as “UNISON Healthcare Sector”, for some health professionals. Trade union subscriptions are not deductible otherwise.
What the Federation subscription has cost, and the relief on it
The full Federation rate, from branch pages: £23.58 from 1 September 2020, £24.31 from 1 December 2022, £26.31 from 1 January 2026. The table shows what that adds up to in each open tax year and the tax it gives back. Your own figure differs if you paid a student rate (£12.16 a month from December 2022) or joined part-way through a year.
| Tax year | Paid | Basic rate relief (20%) | Higher rate relief (40%) | Claim by |
|---|---|---|---|---|
| 2022/23 | £285.88 | £57.18 | £114.35 | 5 April 2027 |
| 2023/24 | £291.72 | £58.34 | £116.69 | 5 April 2028 |
| 2024/25 | £291.72 | £58.34 | £116.69 | 5 April 2029 |
| 2025/26 | £297.72 | £59.54 | £119.09 | 5 April 2030 |
| 2026/27 | £315.72 | £63.14 | £126.29 | 5 April 2031 |
For the full position on whether the subscription is worth it after relief, see Police Federation subscriptions 2026: is it worth it? The Federation’s own national membership page says subscriptions may qualify for tax relief, and that in the Met and West Yorkshire officers get it automatically. Lincolnshire’s branch says its payroll does not give the relief, so officers there must claim it themselves.
Worked examples
1. Constable at the top of the scale, basic rate, England
A constable on £52,015 pays 13.88% pension contributions before tax, so taxable pay is about £44,795. That is inside the basic rate band, so relief is at 20%. They have paid Federation subs at the full rate for years and never claimed either item.
| Tax year | Uniform | Fed subs | Total expenses | Rate | Tax back |
|---|---|---|---|---|---|
| 2022/23 | £140 | £285.88 | £425.88 | 20% | £85.18 |
| 2023/24 | £140 | £291.72 | £431.72 | 20% | £86.34 |
| 2024/25 | £140 | £291.72 | £431.72 | 20% | £86.34 |
| 2025/26 | £140 | £297.72 | £437.72 | 20% | £87.54 |
| 2026/27 | £140 | £315.72 | £455.72 | 20% | £91.14 |
Total: about £436.55, of which £345.41 is for the four earlier years and £91.14 is this year. After that, about £91 a year through the tax code. In the Met or West Yorkshire the same officer would claim only the uniform: £140.00.
2. Sergeant with overtime, higher rate
A sergeant on point 4 (£58,175) has taxable pay of about £50,100 after pension, which is still just basic rate. With £3,000 of overtime (taxable, not pensionable) taxable pay is about £53,100, so the top slice is taxed at 40%. Every pound of expenses within that top slice gets 40% relief.
Uniform and Federation subs alone are worth about £873.10 across the open years, and about £182.29 a year. Now add mileage: suppose the sergeant drives 2,000 business miles a year in their own car and the force pays 30p a mile (an example rate, not any force’s actual rate).
| Tax year | Uniform and subs | Approved rate | Mileage relief amount | Tax back |
|---|---|---|---|---|
| 2022/23 | £425.88 | 45p | £300.00 | £290.35 |
| 2023/24 | £431.72 | 45p | £300.00 | £292.69 |
| 2024/25 | £431.72 | 45p | £300.00 | £292.69 |
| 2025/26 | £437.72 | 45p | £300.00 | £295.09 |
| 2026/27 | £455.72 | 55p | £500.00 | £382.29 |
Total about £1,553.10. The mileage line jumps in 2026/27 because the approved rate rose from 45p to 55p a mile, so the gap between what the force pays and what HMRC allows widened. That needs a mileage log for every year you claim.
Relief is at your top rate only for the part of the expense that sits inside that band. If only £200 of your pay is in the higher rate band and you claim £500 of expenses, £200 gets 40% and £300 gets 20%. The checker assumes all of it is at the band you choose.
3. Police Scotland constable at the top of the scale
A Police Scotland constable on £54,597 pays 13.7% pension before tax, leaving about £47,117 taxable. That is in the Scottish higher rate band (42% in 2026/27; it was 41% in 2022/23). The uniform flat rate alone gives:
| Tax year | Uniform | Rate | Tax back |
|---|---|---|---|
| 2022/23 | £140 | 41% | £57.40 |
| 2023/24 | £140 | 42% | £58.80 |
| 2024/25 | £140 | 42% | £58.80 |
| 2025/26 | £140 | 42% | £58.80 |
| 2026/27 | £140 | 42% | £58.80 |
Total about £292.60. Scottish Police Federation subscriptions are on List 3 too. We could not check the current SPF rate, so add your own: every £10 a month of subscription is £120 a year and gives back about £50.40 a year at 42%.
4. PCSO and police staff
A basic rate PCSO who pays UNISON gets the £140 uniform flat rate but no relief on the union subscription: £140.00 across the open years. A basic rate staff member who cleans their own uniform gets £60 a year: £60.00 across the open years.
What it is worth at each tax rate
The same two items are worth different amounts depending on your top rate of tax. The table uses the 2026/27 rates, the £140 uniform flat rate and a year of subscription at the Federation’s full £26.31 a month. The last column is the total across all 5 open years for someone who has never claimed, using each year’s own rates and subscription. For the Scottish rows we have used the same monthly figure as an illustration, because we could not check the Scottish Police Federation’s rate.
| Your top rate | Uniform | Subscription | Both, a year | All open years |
|---|---|---|---|---|
| Basic rate (England, Wales, NI) (20%) | £28.00 | £63.14 | £91.14 | £436.55 |
| Scottish intermediate rate (21%) | £29.40 | £66.30 | £95.70 | £478.51 |
| Higher rate (England, Wales, NI) (40%) | £56.00 | £126.29 | £182.29 | £873.10 |
| Scottish higher rate (42%) | £58.80 | £132.60 | £191.40 | £952.45 |
| Scottish advanced rate (45%) | £63.00 | £142.07 | £205.07 | £993.47 |
Relief is never more than the tax you paid in a year, so someone with very low taxable pay (for example on nil pay for most of the year) may get less. Superintendents and above get the subscription column only.
Joiners, leavers, promotion and time off
- New joiners and student officers. You can claim from your first tax year. Student officers who joined before 1 January 2026 and still pay the 50% Federation rate (£12.16 a month) claim on what they actually paid. Anyone joining from 1 January 2026 pays the full rate from day one, according to the Federation’s branch announcements, so the subscription relief is bigger. HMRC’s guidance does not say whether the flat rate is reduced in a part year; the checker counts a full year.
- Promotion to superintendent. The flat rate stops at chief inspector, so it ends from the tax year you are promoted. Your Federation subscription also ends, and a superintendents’ association subscription can take its place: it is on List 3. Tell HMRC so your tax code is corrected; otherwise you may owe tax later.
- Transfer into the Met or West Yorkshire. From the transfer, Federation relief comes through payroll. Ask HMRC to remove the subscription from your code to avoid getting relief twice. The uniform allowance carries on.
- Leaving or retiring. You can still claim for the open years you served and paid tax. Once you are no longer paid by a force, HMRC cannot put it in a police tax code, so for earlier years it will either adjust your new code or send a refund.
- Maternity, long-term sickness, half pay or a career break. You are still a police officer, so the rules do not change, but relief only works against tax you actually paid. In a year with little or no taxable pay, the refund may be smaller. On a career break with no pay there is nothing to set it against.
- Detectives and plain clothes. No change: HMRC says the officer flat rate applies whether or not your current duties need a uniform.
- Two jobs. Each claim is for a particular employment. If you also have a second job (with permission), the police expenses belong to your police pay, not the other job.
Keep, for each year you claim: payslips or a branch statement showing your subscription; your mileage log and expenses claims showing what the force paid; receipts for any actual costs; and a note of the date you submitted the claim. HMRC can check claims, and a wrong claim is repaid.
The 4-year backdating
The Taxes Management Act 1970, section 43(1), says a claim for relief cannot be made “more than 4 years after the end of the year of assessment to which it relates”. GOV.UK puts it as the current tax year and the 4 previous tax years. As at 14 October 2026, the open years are:
| Tax year | Runs | Last day to claim |
|---|---|---|
| 2022/23 | 6 April 2022 to 5 April 2023 | 5 April 2027 |
| 2023/24 | 6 April 2023 to 5 April 2024 | 5 April 2028 |
| 2024/25 | 6 April 2024 to 5 April 2025 | 5 April 2029 |
| 2025/26 | 6 April 2025 to 5 April 2026 | 5 April 2030 |
| 2026/27 | 6 April 2026 to 5 April 2027 | 5 April 2031 |
So 2022/23 closes on 5 April 2027. If you have never claimed, claim before then or that year is lost. On 6 April 2027 the window moves on a year.
Backdating is per year. Each year’s relief is at that year’s tax rate, and for Scottish taxpayers the rates were different in earlier years: the higher rate was 41% in 2022/23 and 42% after, the top rate 46% then 47% then 48%, and the advanced rate (45%) only began in 2024/25.
How to claim, step by step
- Check your tax code and personal tax account. See if the uniform allowance or subscription is already there. It may already be there from an earlier claim.
- Gather what you need. Nothing for the flat rate. For subscriptions, evidence of what you paid, such as payslips showing the deduction or a statement from your branch. For mileage, a log with the reason and the start and end postcodes of every journey, plus what your force paid.
- Claim online if each year’s expenses are £2,500 or less. Use the GOV.UK service from the uniforms page. Choose “Uniform, work clothing and tools” for the flat rate (claimed as a flat rate, no evidence) and “Professional fees and subscriptions” for the subscription.
- Or post form P87. HMRC only accepts postal claims on the P87, and the same £2,500 limit applies. See claiming by post.
- If you file Self Assessment, or your expenses in a year are over £2,500, claim on your tax return instead.
- Wait for HMRC. For the current year it usually changes your tax code. For earlier years it adjusts your code or sends a refund.
- Tell HMRC if things change, for example promotion to superintendent (no flat rate), leaving the Federation, or moving to the Met or West Yorkshire.
GOV.UK says that if you claim an estimated amount and the real figure turns out different at the end of the tax year, you must tell HMRC and send evidence. That matters for mileage and travel, not for the flat rate.
What happens to your tax code
Your tax code’s number is your tax-free allowance with the last digit removed. The standard personal allowance is £12,570, so 1257L. HMRC adds allowable job expenses to it:
- Uniform only: £12,570 + £140 = £12,710, about 1271L.
- Uniform and a year of Federation subs at £26.31 a month: £12,570 + £140 + £315 = about 1302L.
- Scottish taxpayers have an S in front, for example S1302L.
Other things also change your code, such as a company car, unpaid tax from earlier years or a marriage allowance, so your code will not always match these figures. If a new code looks wrong, ask HMRC to explain it before assuming you have been given the expense.
Mileage and travel to a temporary workplace
If you use your own car for work journeys, HMRC’s approved mileage rate covers the cost of owning and running your vehicle. GOV.UK says you cannot claim separately for fuel, electricity, vehicle tax, MOTs or repairs. If your force pays less than the approved rate, you can claim mileage allowance relief on the difference.
| Tax year | First 10,000 business miles | Each mile over 10,000 |
|---|---|---|
| 2011/12 to 2025/26 | 45p | 25p |
| 2026/27 onwards | 55p | 25p |
Example: 2,000 miles in 2026/27, paid 30p a mile. Approved amount £1,100; paid £600; relief on £500. At 20% that is £100 back. If your force pays an essential user lump sum, HMRC can count a lump sum for business standing costs as part of what you are paid for mileage (EIM31210), so include it.
Temporary workplaces. Travel to and from your normal station is ordinary commuting and never counts. Travel to a workplace you attend for a limited time, such as a course, a court elsewhere or a short attachment, can count, including fares and parking you pay yourself and are not repaid. HMRC’s manual (EIM32080) says a workplace is not temporary if you attend it during a period of continuous work expected to last more than 24 months, where you spend 40% or more of your working time there.
Working from home: abolished from April 2026
From 6 April 2026 there is no tax relief for the extra household costs of working from home: section 360B of the Income Tax (Earnings and Pensions) Act 2003, inserted by the Finance Act 2026, applies “for the tax year 2026-27 and subsequent tax years”. GOV.UK says you can still claim for the 4 previous tax years.
For those years you could claim £6 a week only if you had to work from home, for example because your employer had no office for you. Choosing to, a contract that allowed it, or an office that was full some days did not count, and from 2022/23 HMRC asks for evidence that you had to. Few police officers will meet that test.
Tax refund firms: you do not need one
Some firms offer to claim uniform and subscription relief for police officers and staff. They usually fill in the same P87 or online claim you can do yourself, and keep a share of the refund as their fee. HMRC’s guidance on choosing a tax agent says plainly that you can claim a tax refund on GOV.UK, that you “do not need an agent to do this for you”, and that an agent will charge fees.
- HMRC will never endorse an agent, its campaign page says, and anyone can call themselves a tax agent.
- You stay responsible. If a claim made for you was wrong, you repay it, including any commission the agent has already taken.
- Read what you sign. HMRC warns an agreement can make the firm your representative for all your tax affairs. Since 26 February 2024, a firm that wants your refund paid to it must be nominated by you through an electronic signature process.
A consumer investigation by Which? in January 2022 found some firms’ fees were as much as half of the refund. On a £437 backdated claim, even a 30% fee is over £130. If you want help, HMRC’s helpline is free, and some Federation branches publish their own help: Lincolnshire, for example, offers members a supporting letter.
Myths
- “You can claim for your boots.” Not on top of the flat rate. The £140 is HMRC’s agreed figure for uniform. You can claim actual costs instead of it, with receipts, only for things you must buy for the job and use only for work, and never PPE your force should provide.
- “You need a company to claim.” You do not. HMRC says you can claim on GOV.UK without an agent, and it is free.
- “Plain-clothes officers cannot claim the uniform allowance.” HMRC’s manual says it applies whether or not your current duties need a uniform.
- “Everyone gets it automatically.” Only Federation relief in the Met and West Yorkshire comes through payroll. Everything else is claimed, though it may already be in your code from an earlier claim.
- “You can backdate as far as you like.” Four years after the end of the tax year, then it is gone.
- “Union subs are tax deductible.” Only bodies on HMRC’s List 3. UNISON for police staff, GMB and Unite are not.
- “The refund is the full £140.” The refund is £140 times your tax rate: £28 at the basic rate.
- “You can still claim £6 a week for working from home.” Not from 6 April 2026, and only ever if you had to.
What not to claim
| Item | Why not |
|---|---|
| Boots, torches, kit you choose to buy | The flat rate is the allowance for uniform. Extra kit is only claimable as actual cost if you must buy it for the job, use it only for work and keep receipts, instead of the flat rate for the same thing. |
| PPE (body armour, gloves, masks) | GOV.UK says you cannot claim for PPE: your employer should provide it free or repay you. |
| Everyday or plain clothes | Not a uniform, even if you must wear a certain style or colour. |
| Federation group insurance | An insurance premium, not a professional subscription. |
| Branch welfare or benevolent fund payments | Not a professional subscription on List 3. |
| Fed subs in the Met or West Yorkshire | Relief is already given through payroll. |
| UNISON, GMB or Unite subscriptions | Not on HMRC's list for police staff. |
| Your commute to your usual station | Ordinary commuting is not business travel. |
| Working from home from 6 April 2026 | Abolished by ITEPA 2003 s.360B. |
| Phone, broadband, gym, books you also use privately | Not wholly for work, so not deductible. |
| The same cost twice | Flat rate or actual cost, not both; and nothing your force has already repaid. |
A wrong claim has to be paid back, so if in doubt leave it out, or ask HMRC first.
Scotland and Northern Ireland
Police Scotland. The flat rate is an HMRC rule and applies across the UK, so Scottish constables to chief inspectors get £140. The Scottish Police Federation is on List 3 for central and branch subscriptions, and the Association of Scottish Police Superintendents is listed too. If you are a Scottish taxpayer, relief is at Scottish rates (19% to 48%), so officers on the intermediate rate or above get slightly more back than an officer on the same pay in England.
PSNI. The flat rate applies the same way, and the Police Federation for Northern Ireland and the Superintendents’ Association of Northern Ireland are on List 3. Northern Ireland uses the same income tax rates as England and Wales.
Checklist
- Am I constable to chief inspector, a PCSO, or staff who clean their own uniform?
- Is the uniform allowance already in my tax code?
- Is my subscription body on List 3, and am I outside the Met and West Yorkshire?
- Which tax years was I in this role and paying subs, back to 2022/23?
- Do I have payslips or a branch statement showing what I paid in subs?
- Did I drive my own car for work at less than the approved rate, and do I have a log?
- Are any year’s expenses over £2,500, meaning Self Assessment?
- Do I already file Self Assessment? Then claim there.
- Have I claimed 2022/23 before 5 April 2027?
- Have I avoided paying a firm to do something free?
Not verified
We looked for these on 14 October 2026 and could not confirm them, so we do not rely on them.
- Splitting the flat rate in a part year. We found no HMRC guidance on whether a new joiner gets the full £140 in their first tax year. The checker counts a full year.
- The national Federation rate page. The national “becoming a member” page still showed £24.31 and a 50% first-year discount when we read it; branch pages show £26.31 from 1 January 2026 and the student discount ending for new joiners. We use the branch figures.
- Which forces already give Federation relief through payroll beyond the Met and West Yorkshire named by HMRC. Ask your payroll.
- Current Scottish Police Federation and association rates. Not published in a form we could check.
- Force mileage rates for officers and staff. These vary; use your own.
- Typical refund firm fees today. The only figure we found is the Which? 2022 investigation.
Your figure, year by year
The checker uses the same rules as this guide. It is free, it runs in your browser, and it links straight to the GOV.UK claim.
Open the tax relief checkerFrequently asked questions
How much is the police uniform tax allowance?
£140 a year for police officers up to and including chief inspector, and for PCSOs. That is the amount taken off your taxable pay, not the refund. At the basic rate you get £28 a year back, at the higher rate £56.
Can detectives and plain-clothes officers claim the uniform allowance?
Yes. HMRC's manual (EIM68130) says the police flat rate can be given whether or not an officer's current duties require them to wear a uniform. The test is your rank, not what you wear today.
Is the Police Federation subscription tax deductible?
Yes. The Police Federation of England and Wales is on HMRC's List 3 of approved professional bodies. In the Met and West Yorkshire the relief is given through payroll, so officers there should not claim it again.
How far back can police officers claim tax relief?
The current tax year and the 4 before it. On 14 October 2026 that is 2022/23 to 2026/27. Claims for 2022/23 must reach HMRC by 5 April 2027.
How much could I get backdated?
For a constable at the top of the scale (basic rate) who pays Federation subs at the full rate and has never claimed, about £437 across all 5 years, then about £91 a year. A higher rate taxpayer gets twice as much.
Do I need receipts to claim the £140?
No. GOV.UK says you do not need to send evidence for a flat rate expense. For subscriptions you send proof of what you paid, such as payslips showing the deduction.
Do PCSOs get the uniform tax allowance?
Yes, £140. HMRC says PCSOs wear a uniform identical, apart from insignia, to a uniformed officer's, so they may be given the same flat rate.
Can police staff claim tax relief on uniform?
If you are responsible for cleaning your own uniform, HMRC allows £60 a year (EIM68130). Staff without a uniform cannot claim a flat rate.
Can special constables claim the uniform allowance?
Not if unpaid. HMRC's manual says a special constable should never be given a police officer's flat rate in the code for another job. If you are paid for police duties, an allowance can be given against that pay.
Do I need to use a tax refund company?
No. HMRC's guidance says you can claim a tax refund on GOV.UK and do not need an agent. Refund firms keep part of your refund as their fee, and you remain responsible for anything claimed wrongly in your name.
Can I claim mileage tax relief as a police officer?
Yes, if you use your own car for work journeys and your force pays less than HMRC's approved rate: 55p a mile for the first 10,000 miles from 2026/27 (45p before), then 25p. You claim relief on the difference, with a mileage log. Commuting does not count.
What happens after I claim?
For the current tax year HMRC usually changes your tax code, so you pay a little less tax each month. For earlier years it either adjusts your code or sends a refund.
Do Police Scotland officers get the same tax relief?
Yes. The flat rate is a UK-wide HMRC rule, and the Scottish Police Federation is on List 3 for central and branch subscriptions. Scottish taxpayers get relief at Scottish rates: for a constable at the top of the scale that is 42% in 2026/27.
Sources and how we checked them
Every rule on this page was written from the sources below, all accessed on 14 October 2026. HMRC and legislation come first; Federation branch pages are used only for what the Federation charges. Spotted something out of date? See our corrections policy.
- HMRC EIM32712: flat rate expenses, table of agreed amounts (updated 11 September 2026) : Police officers, ranks up to and including chief inspector: £140 from 2008/09. PCSOs and other police employees referred to EIM68130. Accessed 14 October 2026.
- HMRC EIM68130: police, flat rate expenses deduction (updated 11 September 2026) : £140 to chief inspector, whether or not current duties need a uniform; PCSOs £140; other employees who clean their own uniform £60; specials see EIM68131. Accessed 14 October 2026.
- HMRC EIM68131: special constables : No police flat rate for unpaid specials; possible if paid for police duties. Accessed 14 October 2026.
- HMRC EIM32485: laundering of protective clothing and uniforms : The £60 standard amount from 2008/09; cannot be claimed twice in a year. Accessed 14 October 2026.
- GOV.UK: job expenses for uniforms, work clothing and tools : Flat rate table: police officers to chief inspector £140, PCSOs £140, other police employees (not specials) £60. Accessed 14 October 2026.
- HMRC List 3: approved professional organisations and learned societies (updated 29 September 2026) : PFEW (except Met and West Yorkshire, relief through payroll), SPF, PFNI, PSA, ASPS, SANI, CPOSA listed; UNISON healthcare sector only. Accessed 14 October 2026.
- GOV.UK: claim tax relief for your job expenses : Eligibility, current and previous 4 years, tax code or refund, PPE and everyday clothing exclusions, approved mileage rates, working from home. Accessed 14 October 2026.
- GOV.UK: claim tax relief for job expenses by post : P87 only; within 4 years; £2,500 or less a year, otherwise Self Assessment; evidence needed for each type. Accessed 14 October 2026.
- Taxes Management Act 1970, section 43(1) : No claim more than 4 years after the end of the tax year. Accessed 14 October 2026.
- Income Tax (Earnings and Pensions) Act 2003, section 360B : No deduction for additional household expenses of working at home, from 2026/27 (Finance Act 2026, s.21). Accessed 14 October 2026.
- GOV.UK: travel, mileage and fuel rates and allowances (updated 21 May 2026) : Cars and vans 55p (first 10,000 business miles) from 2026/27; 45p from 2011/12 to 2025/26; 25p over 10,000. Accessed 14 October 2026.
- HMRC EIM32080: temporary workplace : Limited duration or temporary purpose; 24-month and 40% rules. Accessed 14 October 2026.
- HMRC EIM31210: mileage allowance payments : What counts as a mileage payment, including lump sums for business standing costs. Accessed 14 October 2026.
- GOV.UK: Income Tax rates for current and previous years; Scottish Income Tax : Rates 2023/24 to 2026/27, including Scottish higher 42% and top 47% in 2023/24. Accessed 14 October 2026.
- Scottish Government: Scottish Income Tax 2022-2023 : Higher rate 41%, top rate 46% in 2022/23. Accessed 14 October 2026.
- GOV.UK: how to choose a tax agent : You do not need an agent to claim a tax refund; agents charge fees; HMRC does not regulate agents. Accessed 14 October 2026.
- HMRC campaign page: claiming expenses : Warns about commission-based refund firms; you are responsible for claims made on your behalf. Accessed 14 October 2026.
- Police Federation of England and Wales: becoming a member : Subscriptions may qualify for tax relief; automatic in the Met and West Yorkshire. Accessed 14 October 2026.
- Warwickshire Police Federation: January 2026 increase to subscriptions : £24.31 to £26.31 a month from 1 January 2026; student 50% discount ends for new joiners. Accessed 14 October 2026.
- Suffolk Police Federation: claiming tax relief on Federation subscriptions : Rate history: £23.58 from 1 September 2020, £24.31 from 1 December 2022; student rates. Accessed 14 October 2026.
- Lincolnshire Police Federation: your subscriptions : Student rate £12.16 from 1 December 2022; no student rate for future cohorts from 1 January 2026; relief not set up through Lincolnshire payroll. Accessed 14 October 2026.
- Which?: think you're owed a tax refund? (14 July 2022) : reports a January 2022 investigation finding some firms' fees as much as half of the refund. Secondary source. Accessed 14 October 2026.
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Disclaimer
PolicePay.co.uk is an independent reference site. It is not affiliated with HMRC, any police force, the Home Office, the Police Federation or any staff association, and it does not take commission from tax refund firms or anyone else. This page is general information, not tax advice, and cannot take account of your circumstances. HMRC decides every claim. Details are as checked on 14 October 2026.