NHS Tax Relief Calculator: Uniform, Fees and Mileage
Pick your role and see what you can claim back from HMRC for uniform laundering, registration fees such as the NMC, union subscriptions and business mileage, for this tax year and every earlier year you can still claim. Claim it yourself for free.
Part of our NHS Tax Relief & Expense Claims hub. Want the walkthrough first? Read How to Claim NHS Tax Relief Yourself.
Your details
HMRC flat rate for nurses, midwives, healthcare assistants and phlebotomists.
Used only to find your marginal tax rate, which decides how much cash each pound of expense is worth.
Enter what you actually paid, from your receipt. Nothing here if your trust pays or reimburses it. Fees change, so the quick-fill amounts are suggestions only.
RCN, RCM, BMA or another body on HMRC's approved list. Only the part you pay yourself counts, and not every body is on the list.
Business miles are journeys between work locations, such as community visits, moving between sites or a mandatory training course at another base. Your normal home-to-base commute never counts.
For example 20 for 20p a mile. Enter 0 if your employer pays nothing towards business mileage.
For example exam or CPD costs needed to keep your current role, or required equipment your employer does not provide.
How mileage relief works: HMRC's approved rate is 55p a mile for the first 10,000 business miles, then 25p (from 6 April 2026; it was 45p and 25p before, so earlier years use the old rate). You can claim relief on the shortfall between that and what your employer pays per mile.
Your answers are saved in this browser only (nothing is sent to us), so they are still here if you pay and come back.
Back to your resultBased on Nurse, midwife or healthcare assistant, £37,000 a year and 1,200 business miles. Change your details
Estimated relief for 2026/27 (this tax year)
£137.60
Cash value of £688.00 of expenses, not the expenses themselves. HMRC works out the real figure when you claim.
If you claim every open year
£592.00
2022/23 to 2026/27 (5 tax years, £2,960 of expenses), assuming the same answers every year but using the mileage rate that applied in each. Be sure you actually had each expense in each year.
Turn this estimate into a year-by-year claim you can copy into HMRC
Pro lets you edit each tax year, then gives you a claim summary in the categories HMRC's online service uses.
Your own 2026/27 claim summary
3 claim lines ready for HMRC's online service:
Locked until you unlock this tool
2022/23 closes on 5 April 2027.
£9.99 one-off
One-off payment for 6 months of access. Not a subscription, so nothing renews and nothing is taken later. The calculator, the five-year estimate and the claim deadlines stay free.
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What Tax Relief Calculator Pro adds
- Edit each of the five tax years separately: income, miles, fees, subscriptions and, for earlier years, weeks you were required to work from home
- A claim summary for every year in the categories HMRC's online service uses, ready to copy
- An evidence checklist tailored to the lines in your claim, plus a reminder of when a year needs Self Assessment instead
- Print or save the full summary as a PDF to keep with your claim
Use the same email to sign in afterwards and your access is linked automatically. Your answers are kept on this device so you come straight back to your results. Or get every tool for £54.99 a quarter or £119 a year: see all plans. Our editorial policy explains how we source our figures.
(£660.00 approved mileage allowance, less £240.00 already paid by your employer)
Your marginal tax rate
20%
Relief is worth your marginal rate on every pound of expense, not your average rate: £688.00 x 20% = £137.60. Rate worked out on £33,374 of taxable income after NHS pension contributions.
| Tax year | Claim by | Relief |
|---|---|---|
| 2022/23 | 5 April 2027 | £113.60 |
| 2023/24 | 5 April 2028 | £113.60 |
| 2024/25 | 5 April 2029 | £113.60 |
| 2025/26 | 5 April 2030 | £113.60 |
| 2026/27 (now) | 5 April 2031 | £137.60 |
2022/23 closes on 5 April 2027. Once a year closes it cannot be claimed.
Claim it yourself, for free
A rebate company will file the same claim for a share of your refund (our guide covers typical fees). HMRC's own service is free and every penny comes to you. Follow How to Claim NHS Tax Relief Yourself for the steps, and read how far back you can claim.
Short answer
NHS staff can claim tax relief on uniform laundering (a flat rate of £125 for most clinical staff, £185 for ambulance staff and £80 for pharmacy and lab staff), registration fees and approved subscriptions they pay themselves, and business mileage above what the trust reimburses. The relief is worth your marginal rate, usually 20%. A nurse on £37,000 with typical expenses can claim about £137.60 this year and up to £592.00 across the 5 tax years you can still claim.
How much is the NHS uniform tax rebate worth by role?
HMRC publishes agreed flat rate expenses for NHS staff in its Employment Income Manual (EIM32712). The flat rate reduces the income you are taxed on, so the cash value is the rate multiplied by your marginal tax rate. The table shows each role's annual value and what it is worth if you claim all 5 open tax years.
| Role group | Flat rate a year | Worth a year at 20% | Worth a year at 40% | 5 years at 20% |
|---|---|---|---|---|
| Nurse, midwife or healthcare assistant | £125 | £25.00 | £50.00 | £125.00 |
| Therapist, radiographer, chiropodist or dental nurse | £125 | £25.00 | £50.00 | £125.00 |
| Hospital support (porter, ward clerk, domestic, catering, sterile supply) | £125 | £25.00 | £50.00 | £125.00 |
| Ambulance staff on active service (including paramedics) | £185 | £37.00 | £74.00 | £185.00 |
| Pharmacist, pharmacy assistant or laboratory staff | £80 | £16.00 | £32.00 | £80.00 |
| Other uniformed ancillary (maintenance, grounds, drivers, receptionists) | £80 | £16.00 | £32.00 | £80.00 |
Doctors and dentists have no flat rate in HMRC's table. You cannot claim if your employer launders the uniform for you, and the uniform must be a distinctive or recognisable uniform rather than plain clothes in a required colour. Our guide to NHS uniform and laundry tax relief covers what counts as a uniform. Source: HMRC EIM32712.
Which tax years can you still claim, and when do they close?
gov.uk says you can claim for the current tax year and the 4 previous tax years. Each year closes on 5 April, five years after it starts. As at October 2026:
| Tax year | Last day to claim | Estimated relief, typical nurse example |
|---|---|---|
| 2022/23 | 5 April 2027 | £113.60 |
| 2023/24 | 5 April 2028 | £113.60 |
| 2024/25 | 5 April 2029 | £113.60 |
| 2025/26 | 5 April 2030 | £113.60 |
| 2026/27 (current) | 5 April 2031 | £137.60 |
The example is the calculator's default case with the same expenses in every year, using the mileage rate that applied in each. Your own claim will differ, and the Pro editor lets you change each year. Read our guide to backdating tax relief claims for how the window is counted and what to do if you only started part-way through.
NMC, GMC, HCPC and GPhC fees: what you can claim
Fees you pay yourself to an approved professional body can be claimed at your marginal rate, with receipts. These are the amounts we use as quick-fill suggestions, from our fee guides and the regulators' announcements (confirm the amount on your own receipt, since fees change and some depend on when you were notified):
| Fee | Amount | Relief at 20% | Relief at 40% |
|---|---|---|---|
| NMC annual fee NMC fee from 1 October 2026, depending on when you were notified. | £143.00 | £28.60 | £57.20 |
| NMC annual fee The NMC fee before 1 October 2026. | £120.00 | £24.00 | £48.00 |
| GMC annual retention fee From 1 April 2026; lower for newly qualified doctors and those earning under £32,000. | £408.00 | £81.60 | £163.20 |
| HCPC HCPC renews every two years at £246.68, so about £123.34 a year. | £123.34 | £24.67 | £49.34 |
| GPhC pharmacist fee GPhC pharmacist renewal fee from September 2026 (£293 before). | £310.00 | £62.00 | £124.00 |
Union and professional body subscriptions (the RCN, RCM, BMA and others) can also qualify, but only for bodies on HMRC's approved list and only for the part you pay yourself. See our guide to tax relief on professional registration fees and our role guides for nurses, midwives, healthcare assistants, paramedics, allied health professionals, pharmacists and doctors.
Mileage relief: worked example at the old and new rate
You claim relief on the shortfall between HMRC's approved rate and what your trust pays. Take 2,000 business miles in a year with the trust paying 30p a mile, for a basic-rate taxpayer:
| Tax year | Approved rate | Allowance | Trust paid | Shortfall | Relief at 20% |
|---|---|---|---|---|---|
| 2026/27 (from 6 April 2026) | 55p | £1,100.00 | £600.00 | £500.00 | £100.00 |
| Any earlier year | 45p | £900.00 | £600.00 | £300.00 | £60.00 |
The rate for miles beyond 10,000 in a tax year stays at 25p. If your trust pays at or above the approved rate there is nothing to claim. Our guide to NHS mileage tax relief explains what counts as business travel. Source: gov.uk, Vehicles you use for work.
NHS mileage rates versus HMRC's rate: when is there a shortfall?
If your trust pays the national NHS rates in Section 17 of the NHS Terms and Conditions of Service Handbook, which are 59p a mile up to 4,500 miles a year and 36p a mile above that from 1 July 2026, the comparison with HMRC's approved 55p is not obvious: the first miles are paid above HMRC's rate and later miles below it. HMRC compares the year's totals, so relief only starts once your trust's payments fall short of the approved amount. For 2026/27:
| Business miles | Trust pays | HMRC approved amount | Shortfall to claim | Relief at 20% |
|---|---|---|---|---|
| 3,000 | £1,770.00 | £1,650.00 | none (trust pays £120.00 more) | £0.00 |
| 4,500 | £2,655.00 | £2,475.00 | none (trust pays £180.00 more) | £0.00 |
| 6,000 | £3,195.00 | £3,300.00 | £105.00 | £21.00 |
| 8,000 | £3,915.00 | £4,400.00 | £485.00 | £97.00 |
| 10,000 | £4,635.00 | £5,500.00 | £865.00 | £173.00 |
| 12,000 | £5,355.00 | £6,000.00 | £645.00 | £129.00 |
On these rates the shortfall begins at roughly 5,450 business miles a year. Where a trust pays more than HMRC's approved amount in total, the excess is normally taxed through payroll rather than giving you relief. This assumes your trust paid these rates for the whole year, but earlier months of 2026/27 used earlier rates, and trusts can agree local rates, so check your own payslips. Source: NHS Terms and Conditions of Service Handbook, Section 17, Table 7; gov.uk for HMRC's approved rates.
Why your tax rate changes what you get back
Relief reduces the income you are taxed on, so the cash value depends on your marginal rate, the rate on your next pound of income. The same £688.00 of expenses is worth £137.60 to a £37,000 earner and £275.20 to a £70,000 earner. Pension contributions come off before tax, so the calculator works your rate out on taxable income after them. See our guide to NHS tax codes if you want to check which rate applies to you.
Working from home and other claims
Working-from-home relief has been withdrawn from 6 April 2026, but you may still be able to claim earlier years in your 4-year window if your employer required you to work from home (our working from home guide explains the test). Exam and CPD costs you fund yourself to keep your current role may qualify (see exam and CPD costs), and our list of expenses you cannot claim keeps you from claiming the wrong things. gov.uk lists the categories as working from home, uniforms, work clothing and tools, vehicles you use for work, professional fees and subscriptions, travel and overnight expenses, and buying other equipment.
Claim it yourself or use a rebate company?
Rebate companies file the same claim and keep a share of your refund, sometimes tying you to future years. The claim is free through HMRC's online service or form P87, and most uniform, fees and mileage claims take under half an hour. If you already complete a Self Assessment return, gov.uk says you must claim through it instead. Our step-by-step claim guide covers the route and what to send.
Free or Pro: what each version includes
| Feature | Free | Pro (£9.99, one-off, 6 months) |
|---|---|---|
| Role-specific uniform flat rate, fees, subscriptions, mileage and other expenses | Yes | Yes |
| Marginal rate worked out after pension contributions | Yes | Yes |
| Estimate for every open tax year and each year's claim deadline | Yes | Yes |
| Share link and answers saved on your device | Yes | Yes |
| Edit each tax year separately (income, miles, fees, weeks working from home) | No | Yes |
| Claim summary for each year in HMRC's categories, copy and PDF | No | Yes |
| Evidence checklist tailored to your claim | No | Yes |
Pro is also included in the FrontlinePay Pro subscription, which unlocks every paid tool.
How we calculate this, and its limits
- ✓ Uniform flat rates are HMRC's published figures for NHS staff (EIM32712); a role with no entry gets no uniform allowance
- ✓ Mileage relief is the shortfall between HMRC's approved rate (55p and 25p from 6 April 2026, 45p and 25p before) and what your trust pays per mile, never below zero
- ✓ Registration fees and subscriptions are the amounts you enter; the quick-fill suggestions are starting points taken from our guides, not figures we assume for you
- ✓ Relief is the total expense multiplied by your marginal income tax rate, using the site's tax engine on taxable income after NHS Pension contributions; earlier years use today's tax bands, which you can correct with your own income per year in Pro
- ✓ The five-year total assumes you had the same expenses every year unless you edit them: check what you actually paid and drove in each year
- ✓ Runs entirely in your browser; saved answers stay on your device and can be cleared in one tap
ℹAn estimate, not a tax assessment
HMRC works out the actual relief when you claim, and may adjust your tax code for future years or send a refund for earlier ones. This tool does not cover every possible expense, other income that triggers Self Assessment, or tax paid under Scottish bands in earlier years that differed from today's. See how we source and correct our figures in our editorial policy.
Sources: gov.uk, Tax relief for employees; uniforms, work clothing and tools; professional fees and subscriptions; HMRC flat rate expenses for healthcare staff (EIM32712).
Free download: NHS tax relief checklist
What you can claim, how to claim it and how far back you can go. We'll also send changes to tax relief, salary sacrifice and mortgages that affect NHS staff.
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More tools & guides
NHS Tax Relief & Expense Claims Hub
Every guide on claiming tax relief for NHS staff.
How to Claim NHS Tax Relief Yourself
The step-by-step claim walkthrough, no rebate company.
Backdating a Tax Relief Claim
How the 4-year window is counted.
NHS Uniform and Laundry Tax Relief
The flat rate and what counts as a uniform.
NHS Mileage Tax Relief Explained
55p and 25p, business versus commuting miles.
Professional Registration Fees Tax Relief
NMC, GMC, HCPC and GPhC fees.
Expenses You Cannot Claim
Avoid claiming the wrong things.
NHS Tax Codes Explained
Check your tax code and rate.
NHS Rota & Take-Home Calculator
Monthly take-home for your real shift pattern.
NHS Pay Calculator
Check your gross income and take-home pay.
NHS Payslip Checker
Check your tax code and deductions.
Annual Allowance Calculator
A different tax question: pension growth.
Frequently asked questions
How much NHS tax relief can I claim back? +
What is the NHS uniform tax rebate and who can claim it? +
Can I claim tax relief on my NMC fee? +
Why does the calculator ask whether I pay into the NHS Pension Scheme? +
How far back can I claim? +
Why do backdated years use a different mileage rate? +
What counts as business mileage? +
Is working-from-home tax relief still available? +
Should I use a tax rebate company or claim myself? +
What does the Pro version add for £9.99? +
Is this tax advice? +
Last updated: October 2026. FrontlinePay is independent and is not affiliated with HMRC, NHS England or DHSC.