Employment 23 - Fixed deductions for expenses

Fixed deductions are amounts of flat rate expenses HMRC agree with the relevant trade unions, or other bodies, to cover the costs of maintaining or replacing tools or special working clothes.

You do not have to be a member of the union to get them. They may be included on your PAYE Coding Notice.

This figure may be on your P2, 'PAYE Coding Notice'. If it is, put that total amount in this box.

Flat rate expenses allow you to claim tax relief for a standard amount (a 'flat rate') each tax year. The amount you can claim depends on your job and the industry you work in.

For more information go to Check if you can claim flat rate expenses for uniforms, work clothing and tools.

You may want to deduct the actual amount you spent on tools or special working clothes, rather than the fixed rate amount. If so, leave this box blank and enter the actual amount spent in 'Other expenses and capital allowances'.

If you think the information you are adding has an effect on your 6 April 2021 to 5 April 2022 or 6 April 2022 to 5 April 2023 PAYE Tax codes there is guidance to tell you how to let HMRC know of the change - If you think your code is wrong.