Can I claim it against tax?
Short answers to the questions people ask most about what they can and can't claim against UK tax. "Claim" means it reduces the tax you pay, either as an expense, an allowance or a relief. The free calculator works out what your own claims are worth.
Insurance and personal costs
Can I claim life insurance against tax? No
Not if you pay for it yourself, whether you're employed, self-employed or a landlord: HMRC treats it as a personal cost. The exceptions: policies taken out before 14 March 1984 still get 12.5% relief, taken off the premium by the insurer. If you run a limited company, a relevant life policy paid by the company is normally allowable for Corporation Tax and isn't a taxable benefit for you. Writing a policy in trust doesn't save income tax, but keeps the payout out of your estate for inheritance tax.
Can I claim income protection or critical illness cover? No
There's no tax relief on premiums you pay yourself. The good news: payouts from an income protection policy you pay for yourself are usually tax-free. If your employer pays for it, the premiums aren't a taxable benefit but the payouts are taxed like wages.
Can I claim private medical insurance? No
No relief if you pay it yourself, and that includes the self-employed. If your employer pays for it, it's a taxable benefit and shows on your P11D or in your tax code.
Can I claim a gym membership? No
No. Keeping fit is personal, even if your job is physical. If your employer pays for it, it's usually a taxable benefit (an on-site gym open to all staff is the exception).
Can I claim glasses or contact lenses? No
Not on your return, even if you use a screen all day. Eye tests and glasses your employer provides because you use a screen at work are tax-free, so ask them.
Can I claim childcare costs? No
Not on a tax return. Use Tax-Free Childcare instead: the government adds £2 for every £8 you pay in, up to £2,000 a year per child (£4,000 if disabled). Each parent has to earn under £100,000 of adjusted net income, so a pension contribution can bring you back under.
Can I claim school fees or university fees for my children? No
No. Student loan repayments don't get relief either.
Can I claim the mortgage interest on my own home? No
No, not on the home you live in. On a home you let out, you get a 20% tax credit on the interest (see Landlords below). If you work from home and are self-employed, a small share of your mortgage interest can go into your home costs.
Can I claim charity donations? Sometimes
Yes, through Gift Aid. The charity claims the basic rate, and if you pay higher-rate tax you claim the difference on your return: £25 back on every £100 you give at 40%. Payroll giving at work gets full relief automatically. Gifts without Gift Aid get no relief. See Gift Aid and carrying it back.
Can I claim pension contributions? Yes
Yes. Your pension provider adds the basic rate, and higher and additional-rate taxpayers claim the rest on their return. Workplace schemes that take it from your pay before tax give full relief straight away. See higher-rate pension tax relief.
If you're employed
Can I claim my commute to work? No
No, travel between home and your normal workplace is private. Travel to a temporary workplace (somewhere you go for less than 24 months), or between sites during the day, does count.
Can I claim mileage in my own car? Yes
For business journeys (not commuting), yes. HMRC's rate is 45p a mile for the first 10,000 miles in the tax year and 25p after that (55p from April 2026). You claim the difference between that and whatever your employer pays you. See job expenses.
Can I claim for washing my work uniform? Yes
Yes, if you wear a uniform or protective clothing and wash, repair or replace it yourself. Most jobs get a flat £60 a year with no receipts; some trades get more. Ordinary clothes you could wear outside work don't count, even if you only wear them for work.
Can I claim for working from home? Sometimes
Only if your employer requires you to work from home, for example there's no office or no room for you there. Choosing to work from home doesn't count. If you qualify, it's £6 a week without receipts.
Can I claim professional fees and subscriptions? Sometimes
Yes, if the body is on HMRC's approved list and membership is relevant to your job (for example nurses, teachers' unions, engineers). Ordinary trade union fees don't count unless part of them pays for professional cover.
Can I claim tools and equipment I buy for work? Yes
Yes, if you have to buy them to do your job and your employer doesn't pay you back. Some trades get a flat amount each year instead of keeping receipts.
Can I claim my phone? Sometimes
Not your contract or handset. You can claim the cost of business calls you can show, if your employer doesn't pay them back. A phone your employer provides is tax-free.
Can I claim training courses? No
Not if you pay for them yourself as an employee. Training your employer pays for that's related to your job is tax-free for you.
Can I claim lunch at work? No
No. Meals only count when you're travelling for work to a temporary workplace, and then only if your employer doesn't already pay.
If you're self-employed
Can I claim my car? Sometimes
The business share, yes. Either keep records of fuel, insurance, repairs and so on and claim the business percentage, or claim the simplified mileage rate (45p a mile for the first 10,000 business miles, 25p after). Trips from home to your usual place of business count as private if that place is somewhere else.
Can I claim working from home? Yes
Yes. Claim a share of heating, electricity, broadband, and rent or mortgage interest, based on the rooms and time you use for work. Or use HMRC's flat rate: £10 a month for 25 to 50 hours of work at home, £18 for 51 to 100 hours, £26 for 101 hours or more.
Can I claim clothes? Sometimes
Only uniforms, protective clothing, or costumes for performers. Everyday clothes are not allowed, even a suit you only wear for meetings.
Can I claim a computer, tools or machinery? Yes
Yes. The Annual Investment Allowance takes the whole cost off your profit in the year you buy it (or it's an ordinary expense under the cash basis). Only the business share if you use it privately too.
Can I claim taking clients out for a meal? No
No, client entertaining is never allowable. A staff party or meal for your employees is.
Can I claim gifts to customers? Sometimes
Only if each gift costs £50 or less per person a year, shows your business name, and isn't food, drink, tobacco or vouchers.
Can I claim parking fines or speeding fines? No
No fines or penalties are allowable. Parking fees and tolls on business journeys are.
Can I claim my accountant's fees? Yes
Yes, for preparing your business accounts and the business part of your return. Fees for tax disputes or personal tax planning are not.
Can I claim what I pay myself? No
No. Money you take out of the business (drawings) is your profit, not an expense. Wages you pay to a family member are allowable if they really do the work and the pay is reasonable.
Can I claim training courses? Sometimes
Yes, if it updates skills you already use in your business. Training for a new skill or a new kind of business isn't allowable.
If you're a landlord
Can I claim mortgage interest on a rental property? Sometimes
Not as an expense, but you get a tax credit of 20% of the interest. Capital repayments get nothing. Mortgage life cover for a buy-to-let is not allowable either. See rental income.
Can I claim repairs and improvements? Sometimes
Repairs and maintenance, yes: fixing a roof, repainting, replacing a broken boiler with a similar one. Improvements, no: an extension or a loft conversion. Those are taken off your gain when you sell, for Capital Gains Tax.
Can I claim new furniture and white goods? Sometimes
Replacing items like a sofa, fridge or carpets in a let home, yes (replacement of domestic items relief), less anything you get for the old one. Furnishing a property for the first time, no.
Can I claim travel to my rental property? Yes
Yes, journeys made for the letting business, such as inspections, repairs and meeting tenants, at 45p a mile or the actual business share of costs.
Can I claim landlord insurance and letting agent fees? Yes
Yes: buildings and contents insurance for the let property, rent guarantee cover, letting and management fees, ground rent, service charges, and safety certificates.
Can I claim for my own time? No
No. You can't pay yourself for managing your own property.
If you run a limited company
Can my company pay for my life insurance? Yes
Yes, through a relevant life policy. The company pays the premiums, which are normally allowable for Corporation Tax, and it isn't a taxable benefit or subject to National Insurance for you. The payout goes to your family, not the company. Our sister site Company Tax Helper covers company costs.
Can my company claim key person insurance? Sometimes
If the company insures itself against losing an important person, the premiums can be allowable when the cover is short-term and only replaces lost profits, and the person isn't a major shareholder. If the premiums are allowed, any payout is taxed as company income.
Can my company pay for my mobile phone? Yes
Yes, one phone a year with the contract in the company's name is tax-free for you and allowable for the company.
See what your own claims are worth. The calculator works out your tax with your figures and shows which reliefs fit you.
Work out my return - freeSources
- GOV.UK: Claim tax relief for your job expenses
- GOV.UK: Expenses if you're self-employed
- GOV.UK: Simplified expenses
- GOV.UK: Working out your rental income
- GOV.UK: Tax-Free Childcare
- GOV.UK: Expenses and benefits for employers A to Z
- HMRC Business Income Manual
General guidance, not financial or tax advice. Your own situation may differ. For anything big, speak to a qualified accountant or a regulated financial adviser.