What you can claim on your 2025-26 return
Things people often miss, where each goes on the return, and the catch with each one. Only claim what genuinely applies to you, and keep the records.
If you're employed
Uniform, work clothing and tools
A flat amount with no receipts: £60 if your job isn't listed, £100 in agriculture, £125 for nurses and healthcare assistants, £120 to £140 in building trades. It only counts if you clean, repair or replace them yourself.
Business mileage
45p a mile for the first 10,000 business miles in your own car or van, then 25p (2025-26 rates). Motorcycles 24p, bicycles 20p. Take off anything your employer paid. Your normal commute doesn't count.
Professional fees and subscriptions
Fees to bodies on HMRC's approved list (List 3), where membership is relevant to your job. For example NMC, HCPC, RICS and many trade bodies.
Working from home
£6 a week, but only if you have to work from home: your employer has no office for you, or your job requires it. Choosing to, or a hybrid contract, doesn't count. This relief ends from 2026-27.
If you let property
£1,000 property allowance
Take £1,000 off your rent instead of claiming costs. If you let jointly, each owner gets £1,000 on their own share. Good when your costs are low. If your costs are over £1,000, or you have mortgage interest, claiming actual costs is usually better. Our calculator compares both for you.
Letting costs
Insurance, ground rent, council tax or rates you pay, repairs and maintenance (not improvements), agent and accountant fees, safety certificates, advertising, and cleaning and gardening you pay for. Report only your share if you let jointly.
Mortgage interest
On a residential let it isn't deducted from the rent. Instead you get a tax reduction of 20% of the interest. Only the interest counts, not capital repayments. You can't have this and the £1,000 allowance in the same year.
Replacing furniture and appliances
The cost of replacing like-for-like furniture, white goods, carpets or curtains in a residential let. The first purchase when you start letting doesn't count.
If you're self-employed
£1,000 trading allowance
Take £1,000 off your takings instead of claiming costs. If your total trading income is £1,000 or less, you don't need to report it at all. You can't use it for income from your employer or your partner's employer.
Business costs
Stock and materials, the business share of phone and broadband, insurance, advertising, accountant fees, bank charges and travel. With turnover under £90,000 you can just put one total in box 20.
Car and home flat rates
45p a mile instead of real car costs. If you work from home 25 or more hours a month, a flat £10 to £26 a month instead of working out a share of bills.
Equipment
Tools, computers, machinery and vans bought for the business are claimed in full through the Annual Investment Allowance. Cars work differently.
Everyone
Marriage Allowance
If you're married or in a civil partnership and one of you earns under £12,570, they can give £1,260 of their allowance to a basic-rate partner. It saves up to £252 a year, and you can backdate it to 2022-23. Apply at gov.uk/marriage-allowance.
Pension contributions and Gift Aid
Higher and additional-rate taxpayers can claim extra relief on personal ("relief at source") pension payments and on Gift Aid donations. Both also reduce your income for the £100,000 allowance taper and the Child Benefit charge. For pensions, enter the gross amount (what you paid plus 20%). For Gift Aid, enter what you gave. Workplace pension taken from your pay before tax is already fully relieved, so leave it out.
Savings interest and dividends
Interest is tax-free up to £1,000 for basic-rate taxpayers, £500 for higher rate and nothing for additional rate. There's up to £5,000 more at 0% if your other income is under £17,570. Dividends are tax-free up to £500, then taxed at 8.75%, 33.75% or 39.35% for 2025-26. These use UK rates even in Scotland. ISAs are always tax-free and don't go on the return.
High Income Child Benefit Charge
If your income is over £60,000 and you or your partner get Child Benefit, the higher earner pays back 1% for every £200 over. At £80,000 it's all paid back. Pension contributions can bring you under the threshold.
This page is general guidance, not advice for your situation. The rules have conditions not shown here. If you're unsure, read the HMRC notes for each page at GOV.UK forms and helpsheets, or ask a qualified accountant.