Armed forces personnel are entitled to claim tax refunds in respect of travel and subsistence expenses when on military posting that are 24 months or under.

You are eligible to claim an MOD refund if:

  • You are located at a base for 24 months or less


  • Your assignment order states that you are intended to be located at your base for 24 months or less (even if you stay for longer you can claim for the first 24 months).


  • You use your own car to travel for training purposes (even if you are paid duty mileage a claim is usually still possible).

What details/ documents do I need?

  • Complete base history since joining the MOD.
  • Mode of transport use to travel to base.
  • Paylips covering the tax years you are claiming for.
  • P60s for the tax years are claiming for.

There may be some additional information we require depending on individual circumstances.


A MOD refund can worth anywhere between £500 and £10,000 depending various factors.

The process depends on 1) How quickly you are able to provide us with the information and 2) How busy HMRC are. HMRC usually process an overpayment of tax within 3 weeks, however it can be longer depending on the time of year and if the refund is stopped for security checks.


It is possible after making a travel claim that your tax code will change. Here at A&M we will liaise with the client and HMRC to ensure the correct tax code is being operated should this change.

A Tax Return will need to be completed if the allowable expenses being claimed is more than £2,500. If the expenses are lower than £2,500, it is possible to make the claim via another method to avoid the client going into Self-Assessment.