Police Tax Relief Checker
How much tax you could claim back on the uniform allowance, your Federation or association subscription, and mileage your force pays below HMRC’s rate, for this year and the 4 years before. Then how to claim it yourself, free.
- Free, nothing stored
- England, Wales, Scotland and Northern Ireland
- Rules checked 14 October 2026
Your estimate, as at 19 October 2026
- Tax back this year
- £91.14
- 2026/27, and similar each year
- Earlier years still open
- £345.41
- 2022/23 to 2025/26
- Total you could claim
- £436.55
- all 5 tax years
- Cost to claim yourself
- £0
- online or by post
Year by year
The expenses HMRC allows, and the tax that gives back at your rate. Claims for the oldest year must reach HMRC by 5 April 2027.
| Tax year | Uniform | Subs | Mileage, travel, home | Rate | Tax back |
|---|---|---|---|---|---|
| 2022/23claim by 5 April 2027 | £140.00 | £285.88 | £0.00 | 20% | £85.18 |
| 2023/24claim by 5 April 2028 | £140.00 | £291.72 | £0.00 | 20% | £86.34 |
| 2024/25claim by 5 April 2029 | £140.00 | £291.72 | £0.00 | 20% | £86.34 |
| 2025/26claim by 5 April 2030 | £140.00 | £297.72 | £0.00 | 20% | £87.54 |
| 2026/27this year | £140.00 | £315.72 | £0.00 | 20% | £91.14 |
How to claim it yourself, free
- Check what you already get. Sign in to your HMRC personal tax account and look at your tax code for 2026/27. A code above 1257L can mean job expenses are already allowed. If HMRC adds the uniform and subscription above to a standard code, it would become about 1302L.
- Claim online through GOV.UK if your expenses are £2,500 or less a year. Choose “Uniform, work clothing and tools” for the flat rate (no receipts needed) and “Professional fees and subscriptions” for your subscription (HMRC asks for evidence of what you paid, such as payslips showing the deduction). Start on GOV.UK
- Or post form P87 if you prefer paper. HMRC only accepts postal claims on the P87. P87 and postal claims
- If you file a Self Assessment return, you must claim there instead: employment expenses go in the employment pages.
- What HMRC then does. For this tax year it 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.
You must have paid tax in the year, and relief can never be more than the tax you paid. Mileage claims need a log with the reason and start and end postcodes of every journey.
You do not need a tax refund company
Some firms offer to make this claim for you. They file the same form you can file yourself and keep a share of your refund as their fee, sometimes with admin fees and VAT on top. HMRC’s own guidance says you can claim a refund on GOV.UK and “do not need an agent”, warns that HMRC will never endorse an agent, and says you stay responsible for any wrong claim made in your name, including commission already taken. For example, a firm keeping 30% of £436.55 would take £130.97 of it.
Pay and tax changes, by email
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Estimate only, not tax advice. It assumes the same tax band in every year you choose, a full year in your first year, and 2026/27 rates for any later year. Uniform flat rate £140 for officers to chief inspector and PCSOs, £60 for other staff who clean their own uniform. Everything is worked out in your browser; nothing you enter is sent or stored.
The rules behind the numbers
Who gets the uniform flat rate
| Role | Flat rate a year | HMRC source |
|---|---|---|
| Police officers, constable to chief inspector (any UK force, uniform or plain clothes) | £140 | EIM32712, EIM68130 |
| Police community support officers (including the Met) | £140 | EIM68130 |
| Other police staff responsible for cleaning their own uniform | £60 | EIM68130, EIM32485 |
| Superintendents and above | None | Rank limit in EIM32712 |
| Special constables (unpaid) | None | EIM68131 |
| Police staff without a uniform | None | No uniform |
The flat rate covers cleaning, repairing and replacing uniform. You do not need receipts. If you really spend more, you can claim the actual cost instead with receipts, but not both. You cannot claim for PPE your force should provide, or for everyday clothes.
Which subscriptions are on HMRC’s approved list
| Body | On List 3? |
|---|---|
| Police Federation of England and Wales | Yes, except the Met and West Yorkshire (relief through payroll) |
| Scottish Police Federation | Yes (central and branch subscriptions) |
| Police Federation for Northern Ireland | Yes |
| Police Superintendents' Association (England and Wales) | Yes |
| Association of Scottish Police Superintendents; Superintendents' Association of Northern Ireland | Yes |
| Chief Police Officers' Staff Association | Yes |
| British Transport Police Federation; Civil Nuclear Police Federation; Defence Police Federation | Yes |
| UNISON (police staff) | No: only UNISON's healthcare sector is listed |
| GMB, Unite | No |
From HMRC’s List 3, updated 29 September 2026. Separate branch welfare funds and group insurance schemes are not professional subscriptions, so do not add them. See is the Federation subscription worth it for the cost after relief.
Mileage, travel and working from home
Mileage allowance relief. If you use your own car for work journeys and your force pays less than HMRC’s approved rate, you can claim relief on the difference. The approved rate for cars is 55p a mile for the first 10,000 business miles from 2026/27 (it was 45p up to 2025/26) and 25p after that. Ordinary commuting does not count. You need a log of every journey.
Temporary workplaces. Travel to a workplace you attend for a limited time, such as a course or a short attachment, can qualify. A place you work at for more than 24 months, or for 40% or more of your time over that period, is not temporary.
Working from home. Abolished from 6 April 2026 (Income Tax (Earnings and Pensions) Act 2003, section 360B). Earlier years only, at £6 a week, and only if your force required it.
Which tax years are still open
| Tax year | Runs | Claim by |
|---|---|---|
| 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 |
As at 14 October 2026. The Taxes Management Act 1970, section 43, gives 4 years after the end of the tax year. Online and postal claims are for £2,500 of expenses or less a year; above that, use Self Assessment.
Assumptions and what we could not verify
- We count a full year’s flat rate in your first year. We found no HMRC guidance on splitting it for a part year.
- Federation rates by date come from branch pages (Suffolk, Lincolnshire, Warwickshire, Sussex). The national membership page still showed the older £24.31 and the student discount when we read it.
- We do not know your force’s mileage rate, or whether you get an essential user lump sum. HMRC counts a lump sum for business use as part of what you are paid for mileage, so include it.
- Your tax band is assumed to be the same in every year you choose. Years after 2026/27 use 2026/27 rates.
- Scottish Police Federation and association rates are not published in a form we could check, so you enter your own.
Frequently asked questions
How much tax can a police officer claim back for uniform?
HMRC allows a flat £140 a year for police officers up to and including chief inspector. That is the expense, not the refund: at the basic rate it gives back £28 a year, at the higher rate £56. HMRC's manual says it applies whether or not your current duties need a uniform, so plain-clothes officers qualify too.
Can I claim tax relief on Police Federation subscriptions?
Yes. The Police Federation of England and Wales is on HMRC's list of approved professional bodies, except in the Met and West Yorkshire, where relief is given through payroll. At the full rate of £26.31 a month that is £315.72 a year, so a basic rate taxpayer gets about £63.14 back each year.
How far back can I claim?
The current tax year and the 4 before it. On 14 October 2026 that means 2022/23, 2023/24, 2024/25, 2025/26, 2026/27. The oldest, 2022/23, closes on 5 April 2027.
Do PCSOs and police staff get the uniform allowance?
PCSOs get the same £140 as officers, because HMRC says their uniform is identical apart from insignia. Other police staff who are responsible for cleaning their own uniform can get £60. Staff without a uniform get nothing, and unpaid special constables cannot have it.
Can police staff claim tax relief on UNISON subscriptions?
No. Trade union subscriptions are only deductible if the body is on HMRC's approved list. UNISON appears only for its healthcare sector, and GMB and Unite are not listed.
Should I use a tax refund company?
You do not need one. HMRC's guidance says you can claim a refund on GOV.UK and do not need an agent, and that an agent will charge fees. Refund firms usually keep a share of the refund. HMRC also warns you stay responsible for any wrong claim made in your name.
Can I still claim tax relief for working from home?
Not for 2026/27 onwards: the relief was abolished from 6 April 2026. You can still claim up to the 4 previous tax years at £6 a week, but only if your force required you to work from home, with evidence. Choosing to work from home never counted.
Is anything I enter stored?
No. The checker runs in your browser. Nothing you type is sent to us or saved, unless you choose to give your email for updates.
Related
- Police tax relief explained Uniform, Federation subs, worked examples, myths and what not to claim.
- Federation subs: worth it? What the subscription costs after tax relief, and what you get.
- Police salary calculator Take-home pay by rank, pay point and force.
- Understanding your payslip Where subs, pension and tax show on a police payslip.
Main sources (checked 14 October 2026)
- HMRC EIM32712: flat rate expenses table
- HMRC EIM68130: police flat rate expenses deduction and EIM68131: special constables
- HMRC List 3: approved professional organisations
- GOV.UK: claim tax relief for your job expenses
- GOV.UK: claim by post (P87)
- GOV.UK: approved mileage rates
- Taxes Management Act 1970, section 43 and ITEPA 2003, section 360B
- GOV.UK: how to choose a tax agent
- Warwickshire Police Federation: January 2026 subscription increase
PolicePay.co.uk is independent and not affiliated with HMRC, any force, the Police Federation or any association. Figures are estimates, not financial or tax advice. HMRC decides every claim.