Police Officer Tax Relief & P87 Rebate Guide (2026/27): Claim £140 Uniform & £315.72 Federation Subs
Serving police officers in England & Wales (Constable to Chief Inspector) can claim £455.72 per year in HMRC tax-allowable employment expenses — combining the statutory £140/year police uniform allowance (EIM68130) and £315.72/year Police Federation (PFEW) subscription (s.344 ITEPA 2003). Claiming for free via GOV.UK Form P87 shifts a standard 1257L tax code to 1302L, worth up to £690.82 as a 4-year backdated lump sum plus £182.29/year ongoing.
Under HMRC's official List 3 entry for the Police Federation of England and Wales, officers in the Metropolitan Police Service and West Yorkshire Police (as well as PSNI officers paying into the PFNI Voluntary Fund) already have their Federation subscriptions deducted before PAYE income tax is calculated (shown as Police Fed (BT) on Met payslips).
Furthermore, the Metropolitan Police automatically applies the £140/year uniform allowance every April under payslip code TAUA (Tax Adjustment for Uniform Allowance). The Metropolitan Police Federationexplicitly warns officers never to use commercial “Uniform Tax Rebate” claims companies: they charge 30%–48% commission and submit invalid duplicate claims that HMRC later audits and claws back directly from the officer with interest.
4-Year Police Tax Rebate & 1302L Tax Code Calculator
EIM68130 + s.344 ITEPA 2003Applies to 41 of 43 England & Wales forces where PFEW subs (£26.31/mo from Jan 2026) are deducted from net pay.
If your tax code is already 1271L (or TAUA appears on your Met payslip), switch this to Yes so you only claim the Federation subscription element.
Year-by-Year Copy-Paste Figures for GOV.UK Form P87
Search HMRC List 3 organisation name: Police Federation of England and Wales
| Tax Year | P87 Box: “Flat rate expenses” | P87 Box: “Professional subscriptions” | Total Allowable | Your Tax Saving (20%) |
|---|---|---|---|---|
2022/23 Closes 5 April 2027 | £140.00 EIM68130 Police FRE | £285.88 8m × £23.58 + 4m × £24.31 | £425.88 | £85.18 |
2023/24 Open until 5 Apr 2028 | £140.00 EIM68130 Police FRE | £291.72 12m × £24.31 | £431.72 | £86.34 |
2024/25 Open until 5 Apr 2029 | £140.00 EIM68130 Police FRE | £291.72 12m × £24.31 | £431.72 | £86.34 |
2025/26 Open until 5 Apr 2030 | £140.00 EIM68130 Police FRE | £297.72 9m × £24.31 + 3m × £26.31 (1 Jan 2026 rise) | £437.72 | £87.54 |
2026/27 Current Year (Tax Code) | £140.00 EIM68130 Police FRE | £315.72 12m × £26.31 (current rate) | £455.72 | £91.14/yr |
| 4-Year Backdated Total (2022/23–2025/26) | £560.00 | £1167.04 | £1727.04 | £345.41 cash |
1. The two HMRC tax reliefs every eligible police officer can claim
£140/year Police & PCSO Uniform Flat-Rate Expense
Many generic tax websites mistakenly quote £60/year (the default civilian uniform rate) for police officers. In fact, under HMRC Employment Income Manual EIM68130 and the master industry table in EIM32712, police forces have a dedicated, nationally agreed Flat Rate Expense (FRE) of £140 per tax year.
- Applies to Constables, Sergeants, Inspectors and Chief Inspectors, plus PCSOs wearing an identical uniform layout (
EIM68130). - No laundry receipts or itemised bills are required — it is a fixed statutory deduction from your taxable pay.
- Worth £28.00/year at the 20% basic rate or £56.00/year at the 40% higher rate (raising a 1257L tax code by 14 points to 1271L).
£315.72/year Police Federation (PFEW) Subscription Relief
The Police Federation of England and Wales (PFEW) is an approved body on HMRC List 3under Section 344 of the Income Tax (Earnings and Pensions) Act 2003. In 41 of the 43 forces in England & Wales, PFEW subscriptions are deducted from net pay, meaning you must claim the tax relief yourself via Form P87.
- 100% of the core PFEW subscription qualifies for tax relief (excludes optional Group Insurance, lottery or Benevolent Fund deductions).
- On 1 January 2026, the full PFEW subscription rose from £24.31/month (£291.72/yr) to £26.31/month (£315.72/yr) (Year 1 student officer rate: £13.16/month).
- Worth £63.14/year at 20% tax (reducing the net monthly cost of PFEW membership from £26.31 to £21.05/mo) or £126.29/year at 40% tax (net cost £15.79/mo).
2. Historical PFEW Subscription & Uniform Allowance Table (2022/23 to 2026/27)
When completing HMRC's online Form P87, you must enter the exact amount paid between 6 April and 5 April for each tax year. Because PFEW subscription rates change on calendar dates (1 December 2022 and 1 January 2026) rather than on 6 April, the 2022/23 (£285.88) and 2025/26 (£297.72) tax years are split-rate years:
| Tax Year | How PFEW Rate Was Calculated | PFEW Subs | Uniform FRE | Combined Allowable | 20% Basic Refund | 40% Higher Refund |
|---|---|---|---|---|---|---|
2022/23 Open — closes 5 April 2027 | 8m × £23.58 + 4m × £24.31 (Dec 2022 rise) 6 Apr 2022 – 5 Apr 2023 | £285.88 | £140.00 | £425.88 | £85.18 | £170.35 |
2023/24 Open until 5 April 2028 | 12m × £24.31 6 Apr 2023 – 5 Apr 2024 | £291.72 | £140.00 | £431.72 | £86.34 | £172.69 |
2024/25 Open until 5 April 2029 | 12m × £24.31 6 Apr 2024 – 5 Apr 2025 | £291.72 | £140.00 | £431.72 | £86.34 | £172.69 |
2025/26 Open until 5 April 2030 | 9m × £24.31 + 3m × £26.31 (1 Jan 2026 rise) 6 Apr 2025 – 5 Apr 2026 | £297.72 | £140.00 | £437.72 | £87.54 | £175.09 |
2026/27 (Current) Via PAYE Tax Code 1302L | 12m × £26.31 (current standard rate) 6 Apr 2026 – 5 Apr 2027 | £315.72 | £140.00 | £455.72 | £91.14/yr | £182.29/yr |
| 4-Year Backdated Cash Lump Sum (2022/23–2025/26) | £1,167.04 | £560.00 | £1,727.04 | £345.41 | £690.82 | |
Note: Student officers in their first year of service pay a 50% reduced PFEW subscription rate (£12.16/month from Dec 2022 to Dec 2025; £13.16/month from 1 January 2026) before moving to the full standard rate in Year 2. Always check your March / April payslip year-to-date (YTD) deduction total if you joined mid-year.
3. Force, Federation & Rank Breakdown (E&W, Met, West Yorkshire, Scotland, NI, PSA, PCSOs & Specials)
Whether you need to submit Form P87 — and how much you can claim — depends on your force's payroll setup, your rank, and which UK policing jurisdiction you serve in:
England & Wales — Standard PFEW (41 of 43 forces)
Constable to Chief InspectorMetropolitan Police Service (MPS)
Constable to Chief InspectorWest Yorkshire Police (WYP)
Constable to Chief InspectorPolice Scotland — Scottish Police Federation (SPF)
Constable to Chief InspectorPSNI — Police Federation for Northern Ireland (PFNI)
Constable to Chief InspectorSuperintendents' Association (PSA — E&W)
Superintendent & Chief SuperintendentPCSOs & Uniformed Police Staff
PCSO / Detention & Custody / CSISpecial Constables (Volunteer Officers)
Special Constable / Special Sgt / Special Insp4. Step-by-step: How to claim in 5 minutes for free via GOV.UK (Form P87)
As long as your total employment expenses are £2,500 or less per tax year, you do not need to complete a Self Assessment tax return. You can claim online through your HMRC Personal Tax Account in around five minutes:
- 1
Check your latest payslip and PAYE tax code first
Look at the tax code on your monthly payslip. If it is
1257L(orS1257Lin Scotland), neither allowance is currently in your tax code. If it is1271L, the £140 uniform allowance is already included, so you only need to claim your Federation subscriptions. If you are in the Met (TAUA+Police Fed (BT)), stop here — your relief is already given at source. - 2
Sign in to the official GOV.UK P87 service (Government Gateway)
Go directly to gov.uk/guidance/claim-income-tax-relief-for-your-employment-expenses-p87 and sign in with your Government Gateway ID. Have your force's Employer PAYE Reference (found on your P60 or payslip, e.g.
123/AB45678) ready. - 3
Select “Uniforms, work clothing and tools” → Enter £140.00
Tick Uniforms, work clothing and tools as a flat-rate expense for each tax year you are claiming and enter £140.00 (for Constables up to Chief Inspector and PCSOs under
EIM68130). Leave “Amount repaid to you by your employer” as £0.00. - 4
Select “Professional fees and subscriptions” → Search the exact List 3 name
Search for
Police Federation of England and Wales(orPolice Federation, Scottish/Police Superintendents Association of England and Wales) and copy-paste the exact tax-year figures from our calculator above (£285.88 for 2022/23, £291.72 for 2023/24, £291.72 for 2024/25, £297.72 for 2025/26, and £315.72 for 2026/27). - 5
Receive your BACS refund for past years & new 1302L tax code
For closed tax years (2022/23 to 2025/26), HMRC sends a single lump-sum payment by bank transfer (BACS) or cheque (£345.41 at 20% or £690.82 at 40%). For 2026/27, HMRC issues a PAYE coding notice updating your tax code to 1302L so you pay £7.60/month (20%) or £15.19/month (40%) less tax automatically every payday.
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Model your new 1302L tax code on your payslip
Once HMRC updates your tax code to 1302L (or S1284Lin Scotland), enter it under “Tax code” in our calculators to see your exact net monthly take-home pay:
- → England & Wales police take-home pay calculator (2026/27)
- → Police payslip deductions explained (PFEW, PTC, Group Insurance)
- → UK Police Pay Scales 2026/27 (Constable to Chief Officer)
- → Police Scotland take-home pay calculator (SPF & Scottish tax)
- → PSNI (Northern Ireland) take-home pay calculator
- → PCSO & police staff take-home pay calculator
- → Special Constables allowances, expenses & EIM68131 guide
Frequently asked questions — Police Tax Relief & Form P87
Why is the police uniform tax allowance £140 a year and not £60?
While £60/year is HMRC’s generic flat-rate expense for civilian employees wearing a recognisable uniform, HMRC Employment Income Manual EIM68130 and the master occupational table in EIM32712 set a specific, higher nationally agreed Flat Rate Expense (FRE) of £140 per tax year for police officers (Constable up to Chief Inspector) and Police Community Support Officers (PCSOs). This £140 deduction has applied since 2008/09 and covers the laundry, upkeep and maintenance of police uniform and regulation footwear without requiring receipts.
Why is the 2025/26 PFEW subscription figure £297.72 instead of £291.72 or £315.72?
The UK tax year runs from 6 April 2025 to 5 April 2026. Between April 2025 and December 2025 (9 months), the standard full PFEW subscription rate was £24.31/month (£218.79). Following the PFEW Annual Conference decision, the subscription rose by £2/month to £26.31/month on 1 January 2026, covering January, February and March 2026 (3 months × £26.31 = £78.93). Adding £218.79 + £78.93 gives an exact 2025/26 tax-year total of £297.72, before moving to £315.72/year (12 × £26.31) for the full 2026/27 tax year.
Can detectives or plain-clothes police officers still claim the £140 uniform allowance?
Yes, in most forces. Under HMRC EIM68130, the £140 national flat-rate deduction applies to all police officers up to and including the rank of Chief Inspector because all officers below Superintendent remain required to hold, maintain and clean issued uniform items. Only if your force provides complete free laundering facilities and you incur zero upkeep cost would the flat-rate deduction not apply.
Why does the Metropolitan Police Federation warn officers against "Uniform Tax Rebate" companies?
In the Metropolitan Police, the £140 uniform allowance is already applied automatically every April under payslip code TAUA (Tax Adjustment for Uniform Allowance), and PFEW subscriptions are deducted before tax under code Police Fed (BT). West Yorkshire Police also deducts PFEW subscriptions pre-tax via payroll. Commercial claims management companies routinely target police officers on social media, submit invalid duplicate claims, take 30%–48% of the payout in commission, and leave the individual officer legally responsible for repaying 100% of the overclaimed rebate (plus interest) when HMRC audits the claim.
How do I find the Police Federation on the GOV.UK Form P87 search box?
In the "Professional fees and subscriptions" section of the online GOV.UK P87 form, type "Police Federation of England and Wales" (the exact entry under letter P on HMRC List 3). Do not search for your local county force name or "PFEW". For Scotland, search "Police Federation, Scottish (Central and Branch subscriptions)"; for Superintendents in England & Wales, search "Police Superintendents Association of England and Wales".
Can I claim tax relief on Police Federation Group Insurance, Benevolent Fund or PTC subscriptions?
No. Only the core statutory Police Federation membership subscription (£26.31/month in 2026/27) qualifies under Section 344 ITEPA 2003. Separate payroll deductions for your local Federation Group Insurance Scheme (life cover, sick pay protection, RAC breakdown, legal/regulation cover), Police Mutual, the Police Treatment Centres (PTC) or force Benevolent Funds do not qualify for professional subscription tax relief.
What is the deadline for backdating a 4-year police tax rebate in 2026/27?
Under Section 43 of the Taxes Management Act 1970, you can backdate employment expense claims for up to four tax years from the end of the tax year to which the claim relates. During the 2026/27 tax year, the four open backdated years are 2022/23, 2023/24, 2024/25 and 2025/26. The 2022/23 tax year closes permanently on 5 April 2027 — so submitting your P87 before 5 April 2027 locks in all four past years plus your 2026/27 tax code adjustment.
Sources: HMRC Employment Income Manual (EIM68130 — Police officers & PCSOs flat rate expenses deduction of £140; EIM68131 — Special Constables; EIM32712 — Flat rate expenses table); Income Tax (Earnings and Pensions) Act 2003 (s.344 — Deductions for annual subscriptions; ss.328–329; s.367); GOV.UK List 3 (Approved professional organisations and learned societies); Taxes Management Act 1970 (s.43 — 4-year time limit for making claims); PFEW, MetFed, SPF, PFNI and PSA official member tax relief circulars.