Everyday clothing & business dress
Last checked 4 July 2026 · HMRC source
Suits, smart dress and other everyday clothing are not claimable by anyone — even if a dress code requires them and you would never wear them outside work. This is the most-asked, most-refused expense question in UK tax.
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Conditions
- Sole traders: the House of Lords settled this in Mallalieu v Drummond [1983] 57 TC 330. A barrister claimed the dark court clothes the Bar required — worn only for work — and lost: clothing that forms part of an everyday wardrobe inevitably also serves warmth and decency, so the spending has an intrinsic duality of purpose and is not 'wholly and exclusively' for the trade (BIM37910). Even a quasi-uniform of ordinary clothes fails.
- Employees face the same result under the stricter employment test: in Hillyer v Leeke 51 TC 90, a computer engineer required to wear a suit — worn only at work — was refused. That the clothing is only worn at work is immaterial, and the cost cannot be apportioned for work wear-and-tear (EIM32455).
- A limited company can of course buy a director or employee ordinary clothing — but it is 'other clothing' in HMRC's employer guidance: a taxable benefit to report on P11D with Class 1A National Insurance, and a cash clothing allowance is simply taxable pay. There is no route to tax-free suits through a company.
- 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 the suit through a limited company thinking the company deduction makes it worthwhile — the director picks up a taxable benefit, which usually makes it pointless or worse.
- Trying to claim a percentage for business use — the case law does not permit apportioning everyday clothing.
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
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Related allowances
Source: HMRC guidance