What expenses can nurses claim?

As a nurse you should be entitled to claim:

• £125 per annum for laundering your uniform (assuming you are responsible for cleaning your uniform)

• £12 per year for shoes where the wearing of a prescribed style is obligatory 

• £6 per year for stockings or tights, where the wearing of a prescribed style or colour is obligatory

You may claim a higher deduction for laundry expenses, but this will need to be supported by receipts.

For male nurses the reference to stockings and tights should be treated as including socks.

You should also be able to claim for any professional fees or subscriptions, such as to the Royal College of Nursing or the Nursing and Midwifery Council, but you should check these against HMRC’s list of approved organisations. 

To claim the expenses, you can use form P87 if they amount to less than £2,500 per annum (which is available on HMRC’s website) or alternatively, submit a tax return. You may also find that the professional bodies you have subscribed to have their own form to recover the expenses. 

If you would like any assistance in claiming your expenses and in particular, backdating your claim, please feel free to contact us and we will put you in touch with your local TaxAssist Accountants office.

Date published 4 May 2018

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.