You can claim the cost of using a car you own when you
drive:
• between separate jobs on the same day – for example,
from your job as a train driver to your second job
• to and from an alternate workplace for the same
employer on the same day – for example, between
stations or depots.
In limited circumstances you can claim the cost of trips
between home and work, where you were required to carry
bulky tools or equipment for work and all of the following
conditions were met:
• The tools or equipment were essential for you to
perform your employment duties and you didn’t carry
them merely as a matter of choice
• The tools or equipment were bulky – meaning that
because of their size and weight they were awkward to
transport and could only be transported conveniently by
the use of a motor vehicle.
• There was no secure storage for the items at the
workplace.

You can’t claim the cost of trips between home and work,
even if you live a long way from your usual workplace or
have to work outside normal business hours.

You can claim a deduction for the cost of buying, hiring,
mending or cleaning items of a compulsory, distinctive
uniform.
You can also claim a deduction for protective clothing
that your employer wants you to wear – eg steel-capped
boots.

You generally can’t claim a deduction for the cost of
buying or cleaning plain clothing worn at work, even
if you only wear it to work and even if your employer
tells you to wear it – eg standard jeans, drill shirts and
trousers.