Tax Refund – PAYE Trades
If you are a tradesperson or a construction worker and you are taxed on the PAYE system, you may be able to claim tax relief for various business-related expenses. Possible tax reliefs include; using your own vehicle for business purposes, public transport costs, buying tools and equipment for use in your job, and payments for food and accommodation at a temporary workplace.
On this page you will find the answers to these questions:
Can I claim tax relief for business mileage?
You can usually claim tax relief if you use your own car for work purposes. This is often called business mileage. You cannot claim business mileage for ordinary commuting to a single permanent place of work. However, you can claim business mileage for travelling between different workplaces, such as construction sites, if the time spent working at the site is expected to be for less than 2 years.
Business mileage information:
- The business mileage rate is set by HMRC. In 2019-20 this is 45p per mile for the first 10,000 miles and 25p per mile thereafter.
- You can backdate a claim for business mileage for up to four tax years and the rate has been the same since the 2011-12 tax year.
- If you receive an allowance for mileage from your employer, but this allowance is less than the business mileage rate set by HMRC, you can make a business mileage claim for the difference.
- If the mileage rate paid by your employer is taxed, you can also claim a business mileage tax rebate for this.
Full details of locations visited and records of mileage travelled should be provided in support of a business mileage claim. However, even if you did not keep these records you may still be awarded tax relief.
Can I claim tax relief for using public transport?
You may be able to claim tax relief for travel expenses if you use public transport for travelling to a temporary workplace, or if you have used public transport for this purpose in the past. In this case, HMRC generally defines a ‘temporary workplace’ as somewhere you work for less than 2 years, other than your usual workplace.
You need to keep full records of the sites you have visited and your bus, tube, tram or train ticket receipts. However, you may still be able to claim tax relief if you do not have these records.
In some cases a travel expenses claim is still possible even if your employer has paid you a travel allowance.
Your claim for travel expenses tax relief for using public transport for travelling to temporary workplaces can be backdated for up to four tax years.
What about accommodation and subsistence?
You can usually claim travel expenses tax relief for accommodation and the costs of food and other living expenses if you are employed at a temporary workplace. In this case, a temporary workplace is anywhere you work for less than 24 months. If you receive an allowance for travel or accommodation from your employer, you may still be able to make a claim for tax relief.
A claim for tax relief for accommodation and subsistence expenses can be backdated for up to four tax years. Full details and receipts for accommodation and subsistence should be provided in support of a claim for tax relief. However, if you did not keep these records you may still be awarded tax relief.
Tool Tax Refund: What are Flat Rate Expenses
If you are eligible for tax relief for tools and specialist equipment or clothing, you can usually claim a tool tax relief flat rate deduction. In most circumstances you do not need to provide receipts. You may be able to backdate your claim for up to four tax years. You can only claim flat rate expenses for tools or equipment that you have purchased yourself for work purposes. Your claim will be invalid if you have been reimbursed by your employer.
After your first claim, the flat rate expenses are included in your tax code, so you pay less tax in future years. The amount of flat rate expenses that can be claimed is determined by HMRC, and varies between different industries.
If your spending on tools and equipment exceeds the figure specified by HMRC, you may be better off claiming tax relief through a capital allowances claim instead.
Tool Tax Refund – What are Capital Allowances?
You may be able to claim a tool tax rebate for tools and specialist equipment through a capital allowances claim. In this case, proof of purchase is a non negotiable requirement. You may be able to claim for purchases made at any time in the past, as long as you still use the items and have their receipts.
A tool tax capital allowances claim can only be made for tools, equipment or specialist clothing purchased solely for your work. You can only make a capital allowances claim for certain items, according to HMRC regulations, and items must pass testing requirements where necessary.
Can I claim tax relief for specialist clothing?
You may be able to claim tax relief to replace, repair or clean protective clothing for work purposes, such as gloves or specialist boots. You can only claim for clothing you have purchased personally, and you cannot claim if you have been reimbursed by your employer.
For further Tax Refund information, please follow the links below:
Tax Refunds by Employment
Healthcare Worker Tax Rebates includes:
Can I Claim Tax Relief for Professional Fees?
Can I Claim Tax Relief for the Cost of Shoes and Tights?
What about Tax Relief for Laundry Costs?
Can I claim Tax Relief for Business Mileage?
Can I claim Tax Relief for Specialist Equipment?
Nurse Tax Refunds includes:
Nurse Tax relief for the cost of laundering of Uniform
Nurse Tax relief for the cost of shoes and tights
Nurse Tax relief for professional fees – RCN Tax, Unison Tax, NMC Tax
Nurse Tax Relief for use of own car or public transport for work purposes
Teacher Tax Refunds includes:
Teacher Tax Relief for professional fees – NUT tax relief, NASUWT tax relief.
Teacher Tax Relief Books and Journals
Teacher Tax Relief for specialist clothing
Teacher Tax Relief for Equipment Purchased for Work Use
Teacher Tax Relief for qualifying travelling expenses
- Tax Relief for Washing of Uniform includes:
Am I Eligible for Uniform Tax Relief for Washing Uniform?
What am I actually claiming back?
How much will I get from a Uniform Tax Relief claim?
Can I claim for any other Tax Relief?
Mechanic Tax Claim Refunds includes:
Tool Tax relief– What are Flat Rate Expenses?
Tool Tax relief– What are Capital Allowances?
What About Tax Relief for Specialist Clothing?
Doctor Tax Refunds includes:
Doctors Tax relief for professional fees
Doctors tax relief for Professional Indemnity Insurance
Doctor Tax Relief for business use of car
Tools and equipment purchased for work use
Police Tax Refunds includes:
Police Officers Tax Relief for the Cost Of Laundering Uniform
Police Tax Relief for the cost of Police Federation Fees
Police Tax Relief for Business use of own car or public transport for work purposes
Student Tax Refund includes:
If I am a student can I claim a Student Tax Refund?
What About if I work during the Summer?
Tax Refunds for Expenses
Business Mileage Tax Refunds includes:
What is Business Mileage?
What counts as a Temporary Workplace?
What are the Business Mileage Rate Allowances?
Travel Expenses – Can I claim any further Tax Relief?
Travel Expenses Tax Refunds includes:
When can I claim tax relief (business mileage) for travel to a temporary workplace?
When can I claim tax relief (business mileage) for travelling to work in different locations?
If I use public transport can I claim tax relief for a travel card?
When can I claim tax relief for Subsistence and accommodation?
Do I need to use the cheapest transport or accommodation to claim tax relief?
Travel Expenses – How much can I claim?
Subsistence Expenses Tax Refunds includes:
What Is Subsistence?
What Is A Temporary Workplace?
Do I Need Records?
My Employer Reimburses Me Can I Still Claim?
Tools for Work Use Tax Refunds includes:
Tools Tax – When am I Eligible for Tax Relief on Tools, Equipment and Specialist Clothing?
Tools Tax – What are Flat Rate Expenses?
Tax relief for tools – What are Capital Allowances?
What About Tax Relief for Specialist Clothing?
Tax Refunds for Tax Code
Income Tax Code Refund includes:
How do I know if my tax code is wrong?
How do I reclaim a Tax Code Tax Refund?
Tax Refunds for Left The UK
Left or Leaving the UK Tax Claim Refunds includes:
When am I entitled to leaving the UK tax back?
How much UK tax back can I receive?
Do I need to complete Tax Claim Forms when leaving the UK?
Do I need to complete a Self Assessment Tax Return?
UK Non Resident Tax Refunds includes:
What is Non-Resident Status?
What is a Double Taxation Agreement?
What sort of UK Income is eligible for tax relief?
How do I apply for UK Non-Resident Tax Relief?
Do I need to Complete a Self Assessment Form?
UK Non Resident Landlords Tax Refunds includes:
What is the UK Non Resident Landlord Scheme?
What if the property is administered by Letting Agents?
Can I claim Tax Relief for Property Expenses?
How does the Non Resident Landlord Scheme affect my Tax payments?
Do I need to complete a Self Assessment Tax Return?
How does other income affect my tax allowance?
Seafarers Tax Refund includes:
What is Seafarers’ Earnings Deduction?
Who can claim SED?
What information do I need?
How do I claim?
CIS Tax Refunds
CIS Tax Refunds includes:
What is a CIS Tax Refund?
How do I get a CIS Tax Refund?
What is the average CIS Tax Refund?
Should I fill in my Tax Return myself or use an Accountant?
CIS Tax Refunds – important to know
Other Tax Refunds
Car Tax Refund includes:
Can I get a refund on my Car Tax/Vehicle Tax?
Council Tax Rebate includes:
Can I claim a Council Tax rebate?
Gift Aid includes:
What is Gift Aid?
What kind of Donations Apply to Gift Aid?
Gift Aid Claim Tax Refund!
How Do I make a Gift Aid Claim?
NI Refund includes:
For the Employed
Missing National Insurance Years
National Insurance Refund if you have left the UK
Class 1 National Insurance and the State Pension Scheme
National Insurance Refund for the Self Employed
VAT Refund includes:
VAT Refund for Individuals
VAT Refund if you live in the EU
VAT Refund if you live outside the EU
VAT Refund if you work or study in the UK but live outside the EU
VAT Refund for Business