by Asim Abbas
11 November 2026 
Tax rebates for nurses and healthcare workers: what you can claim
Tax rebates for nurses and healthcare workers: what you can claim
Nurses, midwives, healthcare assistants and other NHS staff can claim tax relief on several work costs, but many never do.
- Uniform flat rate expense: £125 a year for nursing staff
- NMC and union fees on HMRC’s approved list are claimable
- Claims can be backdated four years
- Working from home relief ended in April 2026
Claims are quick, can be backdated four years and don’t need an accountant for simple cases. Beware of claims firms that take a large share of your refund.
This guide explains what healthcare workers can claim in 2026/27, how to claim and what changed in April 2026.
Uniform laundry and maintenance
If you wear a uniform and wash, repair or replace it yourself, you can claim a flat rate expense without receipts. For nurses, midwives and many healthcare roles, HMRC’s agreed amount is £125 a year. Other healthcare staff and many other jobs have their own figures, with a standard £60 where no specific rate applies.
Professional fees and subscriptions
- Nursing and Midwifery Council registration
- Royal College of Nursing and other union fees, the part HMRC approves
- Health and Care Professions Council fees
- Other bodies on HMRC’s approved list, known as List 3
Only bodies on the approved list qualify, and for some unions only part of the fee is allowed.
Tax code checker
See if your expenses are in your code.
Grace is a band 6 nurse on £42,000, a basic rate taxpayer. She claims £125 for uniform and £120 for NMC registration, £245 a year. Her relief is £49 a year. Backdating to 2022/23 means a first claim covering four earlier years plus the current one, worth about £245, then her tax code is adjusted going forward.
Mileage and travel
If you use your own car to visit patients or travel between sites, and your employer pays less than HMRC’s approved rate of 45p a mile for the first 10,000 miles, you can claim relief on the difference. Ordinary commuting to your usual workplace isn’t claimable. Community nurses, health visitors and bank staff are the most likely to qualify.
Working from home
Employees could previously claim £6 a week for working from home. That relief was abolished from 6 April 2026, so it can’t be claimed for 2026/27. You can still claim for earlier years, up to four years back, if you were required to work from home. Employers can still pay a tax-free allowance.
Fixed-fee accountancy support
Transparent monthly packages for sole traders, landlords and limited companies. Fixed fees agreed upfront, VAT included.
Get a fixed-fee quoteCall 0161 531 4179How to claim
- Claims under £2,500: online through your personal tax account or on form P87
- Over £2,500, or if you file Self Assessment: claim on your tax return
- HMRC usually updates your tax code for future years
Avoid paying a claims company
Some firms charge 30% or more of your refund for something you can do yourself in minutes. If you do use one, check the fee and never sign over your refunds. If you have bank or agency work, locum shifts or self-employed income too, an accountant may add real value.
Other things healthcare workers should check
- NHS pension annual allowance if you’re a senior or high-earning clinician
- Tax codes when working bank shifts alongside a main job
- Salary sacrifice schemes, such as cars or cycle to work
See HMRC’s guidance on uniform expenses, our second job guide, and our medical professionals service.
What should I do next?
Uniform, fees, mileage.
For your professional body.
Back four years.
Frequently Asked Questions
How much can nurses claim for uniforms?
The flat rate expense for nursing staff is £125 a year.
Can I claim my NMC fee?
Yes. NMC registration is on HMRC’s approved list.
How far back can I claim?
Four tax years, plus the current year.
Can I still claim working from home relief?
Not for 2026/27 onwards. It was abolished from 6 April 2026, though earlier years can still be claimed.
Should I use a tax refund company?
You can claim yourself for free. Many firms charge 30% or more.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Ali Imran
I’m Ali Imran, an accountant at Wingate Accountants. I help sole traders, landlords and directors get their returns filed early and accurately, without the last-minute panic.
