The clean up! - Staff uniforms

Published: Thursday 20 February 2014

In most practices, uniforms are provided to the clinical staff, but do you always pay to clean them?
 
If the vet or nurse cleans their own uniforms, they are potentially due a tax refund as the cost of cleaning is a tax deductible expense.
 
There are some conditions that have to be met.
 
The uniform:
 
  • should have the practice logo on;
  • has to be worn for work purposes only.
 
Currently, there is a flat rate expense of £60 per tax year which can be claimed.
 
For those employees who do not complete a personal tax return, they should personally make a claim by completing a P87 form (section 4, found on the HMRC website) and sending the details to HMRC.  If the claim is successful then HMRC are likely to amend the individual’s tax code.
 
Those employees who complete a personal tax return can claim tax relief for allowable work expenses on the employment page of the tax return and therefore do not need to complete a P87.
 
Anyone who wears ‘ordinary’ clothing, for instance a member of admin who wears a suit, would not be able to make the claim as their clothing would not be considered ‘wholly and exclusively’ for the performance of their duty.
 
More information on the above can be found on the HMRC website, www.hmrc.gov.uk