Tax reliefs and allowances many UK taxpayers miss: Marriage Allowance, work expenses and uniform relief, professional subscriptions, higher-rate pension and Gift Aid relief, Tax-Free Childcare, and how to backdate claims.
Many people pay more tax than they need to simply because they don't claim reliefs they're entitled to. Some are worth a few pounds a year; others hundreds. Most can be backdated for up to four tax years. This guide covers 2026/27 rules for individuals; check GOV.UK for your situation.
1. Marriage Allowance
If you're married or in a civil partnership and one of you earns less than the personal allowance (£12,570), they can transfer £1,260 of their allowance to a basic-rate taxpayer partner. That saves up to £252 a year. You can backdate claims for up to four years if you were eligible, potentially worth over £1,000.
2. Work-related expenses
Employees can claim tax relief for some costs of doing their job that their employer doesn't reimburse:
- Uniforms and work clothing: if you wash, repair or replace a uniform or protective clothing yourself, you can claim a flat-rate amount (typically £60 a year for many jobs, more for some).
- Tools and equipment: for some trades.
- Vehicles used for work: if you use your own car for business journeys (not commuting) and your employer pays less than HMRC's approved mileage rate (45p a mile for the first 10,000 miles), you can claim the difference.
Note: from 6 April 2026, employees can no longer claim relief for unreimbursed working-from-home costs. Claims for earlier years are still possible.
3. Professional fees and subscriptions
If you pay fees to an HMRC-approved professional body that you need for your job, such as some nursing, engineering or accountancy bodies, you can usually claim tax relief on them.
4. Higher-rate relief on pension contributions
If you pay into a personal pension or a "relief at source" workplace pension, the provider claims 20% basic-rate relief automatically. Higher and additional-rate taxpayers can claim extra relief (a further 20% or 25%) through Self Assessment or by contacting HMRC. Many don't.
5. Higher-rate relief on Gift Aid
Gift Aid lets charities claim 25p for every £1 you donate. Higher-rate taxpayers can claim the difference between basic and higher-rate tax on the grossed-up donation. On a £100 donation, the charity gets £125, and a higher-rate taxpayer can reclaim £25.
6. Tax-Free Childcare
Working parents can get up to £2,000 a year per child (£4,000 for a disabled child) towards childcare costs: for every £8 you pay in, the government adds £2. Eligibility depends on income, and you must reconfirm every three months. Many eligible families don't use it.
7. The £100,000 trap
Your personal allowance is reduced by £1 for every £2 of income above £100,000, creating an effective tax rate of 60% between £100,000 and £125,140. Pension contributions and Gift Aid reduce your "adjusted net income" and can restore your allowance, and may also preserve childcare support that's lost above £100,000.
8. Trading and property allowances
The £1,000 trading and £1,000 property allowances mean small amounts of side income can be tax-free.
9. Savings allowances
The Personal Savings Allowance (£1,000 basic rate, £500 higher rate) and starting rate for savings mean many people pay no tax on interest. If you've been taxed on interest you shouldn't have been, you can reclaim it.
How do you claim?
- Most employee reliefs can be claimed online through GOV.UK, or through your Self Assessment tax return if you complete one.
- Claims can usually be backdated four tax years.
- Beware of claims companies that charge a percentage of your refund for claims you can make yourself for free.
Check your tax code
Your tax code shows how much tax-free pay you get. Check it in the HMRC app or your personal tax account each year, and contact HMRC if it looks wrong.
Frequently asked questions
Can I claim uniform relief for previous years?
Yes, for up to four tax years.
Do I need receipts?
Not for flat-rate expenses; for actual costs, keep receipts.
Sources and further reading
- GOV.UK: Tax relief for employees
- GOV.UK: Marriage Allowance
- GOV.UK: Pension tax relief
- GOV.UK: Gift Aid
- GOV.UK: Tax-Free Childcare
Facts checked on 20 October 2026. Spotted an error? Tell us and we will correct it.