Everyday clothing & business dress

Conditions

1. Sole traders: the House of Lords settled this in Mallalieu v Drummond [1983] 57 TC 330. A barrister claimed the court clothes the Bar's requirements obliged her to wear — clothes she did not wear away from work — and lost. HMRC's manual says you should disallow expenditure on ordinary clothing worn in the course of the trade, even where particular standards of dress are required, and that the only question is whether the clothing might suitably be worn as part of a hypothetical person's everyday wardrobe (BIM37910). Ordinary 'civilian' clothing is one of the expenses HMRC lists as having an intrinsic duality of purpose, so any expenditure on it is disallowed (BIM37900). Even a quasi-uniform of ordinary clothes fails.
2. Employees: HMRC's manual says no deduction should be permitted under section 336 ITEPA 2003 for the cost of ordinary clothing worn at work (EIM32450). In Hillyer v Leeke 51 TC 90, a computer engineer required by his manager to wear a suit and tie — worn only at work — was refused. That the clothing was only worn at work was immaterial, the employer's requirement did not help, and the cost could not be apportioned to take account of wear and tear at work (EIM32455). GOV.UK's guidance for employees likewise says you cannot claim tax relief for cleaning, repairing or replacing everyday clothing you wear for work, even if you must wear a certain design or colour.
3. Limited company: a company can buy ordinary clothing for a director or employee, but HMRC's employer guidance treats it as 'other clothing' — clothing worn at work that is not necessary protective clothing or a uniform. If the company buys it or lends it, it must report the cost on form P11D and pay Class 1A National Insurance on the value of the benefit. If the employee buys it and the company pays them back, the company adds the value to their earnings and deducts PAYE tax and Class 1 National Insurance through payroll; for non-durable clothing such as tights and stockings, PAYE tax but not Class 1 National Insurance (Expenses and benefits: clothing). There is no route to tax-free suits through a company.
4. The narrow escapes from this rule are covered in their own entries: genuine uniforms, genuinely protective clothing, and performers' costumes.

Common mistakes

• "I only wear it for work" — irrelevant. Both Mallalieu (self-employed) and Hillyer v Leeke (employee) refused clothing worn exclusively at work.
• "My profession/dress code requires it" — also irrelevant; Miss Mallalieu's court dress was required by the Bar and still failed.
• Running a suit through a limited company to make it tax-free — HMRC's employer guidance treats ordinary clothing the company buys or lends you as a benefit to report on P11D, with Class 1A National Insurance due.
• Trying to claim a percentage for business use — HMRC's manual says expenditure on ordinary 'civilian' clothing is disallowed by its nature (BIM37900), and for employees the cost cannot be apportioned to take account of wear and tear at work (EIM32455).

What to keep

• None needed — the answer is no. If you believe your clothing is genuinely a uniform, protective, or a costume, document it under those entries' rules instead.

Real-world example

A self-employed consultant buys two smart suits worn only for client meetings and claims them. HMRC disallows the claim: the suits are part of an everyday wardrobe, and Mallalieu v Drummond puts the point beyond argument — however genuinely 'for work' the purchase felt.

Frequently asked