Nurses Tax Rebate Guide
Most Nurses are due tax relief for some of their work expenses.The nurse tax rebate system allows healthcare professionals to reclaim money spent on essential work items.
HMRC nurse claims can include everything from uniform maintenance to professional memberships.
When you first claim your Nurses Tax Rebate, you get back your tax overpayment for the last four years and an altered tax code continues tax savings for the rest of your working life.
Many nurses don’t claim back their full entitlement and don’t receive the tax relief they deserve.
Your tax rebate won’t automatically be refunded, so it is wise to submit your claim as soon as possible to avoid losing out on your full refund.
Our Nurses Tax Rebate Guide is free to use and is for nurses who work for the NHS or the private sector.
It breaks down exactly what you can claim, how to submit your application correctly, and practical tips to maximise your refund.
Whether you’re a veteran nurse or new to the profession, understanding these tax relief opportunities could put hundreds of pounds back in your pocket.
What can a Nurse claim a tax rebate for?
Nurses working in the UK healthcare system qualify for various tax deductions that many professionals overlook.
Understanding exactly what expenses qualify for tax relief can significantly increase your annual refund.
Most Nurses qualify for some of the following expenses:
Professional registration fees (NMC, RCN)
As a practicing nurse in the UK, your Nursing and Midwifery Council (NMC) registration fee is fully tax-deductible.
This mandatory annual fee must be paid to maintain your professional status and practice legally.
If you pay for Royal College of Nursing (RCN) registration, those fees also qualify for tax relief.
To claim this relief, you must:
- Have paid the fees yourself (not reimbursed by your employer).
- Be registered and practicing during the period claimed.
- Keep documentation of payment for verification purposes.
The tax relief comes as a reduction on your taxable income, meaning as an example a 20% taxpayer receives £24 back on a £120 NMC fee.
Union membership fees
Membership fees paid to nursing unions like UNISON or the Royal College of Nursing (when joined as a union rather than for registration) qualify for tax relief.
These deductions often represent substantial annual savings since union fees typically range from £100-£230 annually depending on your salary band and the specific organisation.
The process works the same way as claiming for professional fees – the amount is deducted from your taxable income, essentially providing relief at your highest tax rate.
Indemnity insurance premiums
Although many NHS nurses receive indemnity coverage through their employer, those who purchase additional professional indemnity insurance can claim tax relief on these premiums.
Likewise, agency nurses, private practitioners, or those working in mixed roles may need to arrange their own coverage, all of which qualifies for tax relief.
This relief is particularly valuable because:
- It applies to the full premium amount
- It’s available regardless of whether you use the insurance or not
- It covers different types of professional indemnity policies
Training and exam costs
Continuing professional development is essential in nursing, and accordingly, many related expenses qualify for tax relief. These include:
- Course fees for work-related training (when not reimbursed by your employer).
- Professional examination fees.
- Textbooks and reference materials required for courses.
- Online learning subscriptions related to your nursing specialty.
The key requirement is that the training must be relevant to your current nursing role.
It’s worth noting that HMRC typically requires these expenses to be “wholly, exclusively and necessarily” incurred in performing your duties.
Consequently, general interest courses or training for completely different careers wouldn’t normally qualify.
For all these claims, maintaining proper documentation is crucial. Therefore, keep receipts, membership certificates, and payment confirmations to support your tax relief application.
When submitting through HMRC’s online portal or Form P87, you’ll need to categorise these expenses correctly to ensure your claim is processed efficiently.
Work-related expenses that qualify
Beyond professional fees and memberships, nursing professionals can claim tax relief on various day-to-day work expenses.
These additional claims often add up to substantial annual savings that many healthcare workers overlook.
Uniform and laundry costs
Most nurses must wear specific uniforms while on duty. Fortunately, HMRC recognises the costs associated with maintaining these required garments and doesn’t expect receipts to prove what you have spent.
The uniform tax allowance for nurses covers two main components:
- Flat rate allowance: This standard deduction ranges from £60 to £185 annually depending on your specific role and whether you must supply, launder, or replace your uniform. The exact amount varies based on your profession—registered nurses typically qualify for the higher end of this scale.
- Laundry costs: Even if your employer provides your uniform, you can claim for the expense of washing, ironing, and maintaining it. This applies as long as you’re responsible for laundering it yourself.
A full list of flat rate expenses can be found here on .GOV.
To calculate your potential refund, multiply the allowance amount by your tax rate. For instance, a basic rate taxpayer (20%) with a £125 uniform allowance would receive £25 back annually.
Essential footwear and accessories
In addition to standard uniforms, nurses can claim tax relief on:
- Specialized footwear: If your role requires specific shoes beyond regular footwear (such as theater clogs or specialist nursing shoes), these expenses qualify for tax relief.
- Protective accessories: Items like protective gloves, safety goggles, or other personal protective equipment purchased at your own expense.
- Small equipment: Stethoscopes, fob watches, scissors, and similar tools necessary for your nursing duties.
Keep in mind that these claims require evidence of purchase so you should maintain records.
Mileage for temporary workplace journeys
Some nurses work across multiple locations or are temporarily assigned to different facilities. In such cases, travel expenses between workplaces often qualify for tax relief:
- Approved mileage allowance: Currently 45p per mile for the first 10,000 business miles in a tax year and 25p per mile thereafter when using your personal vehicle.
- Public transport costs: Bus, train, or taxi fares between work locations (excluding regular commuting to your main workplace).
The key distinction here involves understanding what HMRC considers a “temporary workplace.”
This classification typically applies to locations where you expect to work for less than 24 months.
Regular commuting between home and your permanent workplace doesn’t qualify – a common misunderstanding that leads to rejected claims.
Travel and accommodation for training
Professional development is vital in nursing, yet the associated travel expenses can be substantial.
Tax relief extends to:
- Training-related travel: Journeys to mandatory courses, conferences, or training events when not reimbursed by your employer.
- Overnight accommodation: Hotel stays necessary for attending work-related training events.
- Subsistence costs: Reasonable meal expenses while away from home for work training.
For these expenses to qualify, the training must be directly relevant to your current nursing role.
Additionally, maintain detailed records of dates, locations, mileage, and receipts for all expenditures.
To maximise your tax relief on these work-related expenses it’s a good idea to track everything throughout the year instead of trying to reconstruct expenses at tax time.
Above all, understanding exactly what qualifies can make the difference between a successful claim and a rejected application.
How to claim your nurses tax relief
Claiming your tax relief as a nurse requires following specific HMRC procedures. Once you understand what expenses qualify, the next step is submitting your claim correctly to ensure you receive your full entitlement.
Nurses that complete a self assessment tax return should claim for work expenses on their tax return in the relevant employment section.
Using HMRC Form P87
Form P87 serves as the standard postal method for claiming tax relief when your expenses total less than £2,500 per tax year.
This form specifically allows healthcare professionals to reclaim expenses without needing to complete a full Self Assessment tax return. The form requires basic information including:
- Your personal details (name, address, National Insurance number)
- Your employer’s details
- The tax year you’re claiming for
- Details of expenses you’re claiming
Form P87 comes with clear instructions, yet many nurses miss potential claims by not completing all relevant sections.
For instance, the separate sections for professional fees and subscriptions often get overlooked despite being particularly valuable for nursing professionals.
For paper submissions, download and print Form P87 from the HMRC website or call their helpline to request a copy by mail. Submissions should be sent to the address on the form.
Online submission
Digital submission via .GOV can offer several advantages over the traditional paper method.
Online submission benefits:
- Faster processing times – typically faster compared to paper forms.
- Immediate confirmation of receipt.
- Ability to save your progress and return later.
- Option to track your claim status via your personal tax account or the HMRC app.
- No postal delays or lost paperwork risks.
To use the online service, you’ll need a Government Gateway user ID and password. If you don’t already have these credentials, you can create them during the claim process.
The online system guides you through each step, making it easier to ensure you’ve included all necessary information.
What to include in your claim
A successful claim requires specific supporting details:
- Precise expense amounts – Where possible, provide exact figures rather than estimates. For uniform laundry claims, you can use HMRC’s flat rate allowances. For flat rate expenses you don’t need to provide evidence of what you have spent.
- Dates of expenditure – Specify which tax year your claim covers. The tax year runs from April 6th to April 5th of the following year.
- Supporting documentation – You should include with your claim evidence showing what you have spent. For example a statement from the NMC confirming your subscription amounts.
- Employment details – Include information about your role, employer, and workplace if you’ve changed jobs during the claim period.
- Bank details – Provide your account information if you want a direct BACS payment of any refund due.
For nursing-specific claims, clearly separate different expense categories such as professional memberships, uniform costs, and travel expenses.
This clarity helps prevent processing delays and ensures each expense receives appropriate consideration.
The effort of properly completing your claim pays off – correctly submitted claims typically process faster and are less likely to face rejection or requests for additional information.
It’s easy to overlook one crucial aspect of the UK tax relief system – you aren’t limited to claiming for just the current tax year. Maximising your refund often means looking backward as well as forward.
How far back you can claim
HMRC allows nurses to backdate tax relief claims for up to four years from the end of the tax year in question.
As an example this means that for 2025, you can still submit claims dating back to the 2021/22 tax year.
This four-year window presents a valuable opportunity to recover substantial amounts of previously unclaimed relief.
For nurses who have never claimed before, this backdating provision could potentially yield a lump sum of hundreds or even thousands of pounds in tax refunds.
The exact amount depends on your tax band and the expenses incurred during those years.
Claiming tax relief for multiple tax years
Filing for multiple tax years simultaneously offers several advantages:
- Single application process – You can include all eligible years in one submission.
- Higher total refund – Combining years creates a more substantial tax rebate.
- Improved efficiency – The effort of gathering evidence serves multiple claims at once.
To claim for multiple years, you’ll need to specify each tax year separately on your application. The online system allows you to add multiple years, yet the paper form requires you to clearly indicate which tax years you’re claiming for.
Given the potential value, many nurses find it worthwhile to gather the necessary documentation even for older periods.
What happens after I make my Nurses tax rebate claim?
HMRC will send you a P800 tax calculation letter by mail for each tax year of your claim. This letter will show any income tax rebate you’re owed. They should also update your personal tax account with the same info if you have one.
The P800 will also list the job-related expenses HMRC has approved from your claim. This allows you to verify their accuracy.
Your P800 will also tell you how you’ll get any money owed to you such as through a bank transfer or check.
If you spot any problems when reviewing your P800, you can call HMRC using the phone number on the form.
How a new tax code can save you money
After you complete your claim for nurses tax relief, you’ll get a new tax code that will boost your tax-free personal allowance.
HMRC sends a new tax code to you and your employer when your teacher tax rebate claim succeeds.
It’s a good idea to check your tax code to make sure it’s correct and includes all your allowances and reliefs.
This means you’ll pay less income tax going forward, unless your situation changes and you stop paying for some or all of the work-related expenses you’ve claimed before.
Nurses Tax Frequently Asked Questions
Can all Nurses claim a tax rebate?
Both NHS and private sector nurses are eligible for tax relief on their expenses.
If you’re reading this and you’re not a nurse, it’s possible you can make a claim too. Jobs are many and varied so it’s worth checking to make sure you get back every penny you are owed.
Our Healthcare workers tax rebate guide can help people with other job titles in the health industry.
Do you need evidence to claim as a nurse?
For flate rate expenses that cover uniform, shoes and tights you don’t need receipt evidence. For other costs like professional fees into the NMC and RCN you should provide receipts or a statement to prove what you have spent.
How long does it take HMRC process a claim for employed nurses?
When HMRC receives your claim they will review it and give you a response in writing usually within 12 weeks.
