Costumes & performance clothing

Conditions

1. Self-employed actors and entertainers can deduct the cost of clothing acquired for a role in a film, stage or TV performance — HMRC's Business Income Manual (BIM50160) says such clothing is not part of 'an everyday wardrobe'; it is costume used in a performance. GOV.UK's self-employed expenses guidance likewise lists 'costumes for actors or entertainers' as allowable clothing.
2. The test is whether the item is genuinely costume for a performance — not whether it was bought 'for the act'. Clothing you could reasonably wear off stage (a musician's sharp suit, an influencer's on-camera wardrobe) remains everyday clothing and fails under Mallalieu v Drummond (BIM37910).
3. Cleaning and upkeep of qualifying costume follows the clothing and is allowable, like other qualifying workwear.
4. In practice the question often doesn't arise: HMRC notes that production contracts usually require the production company to supply costume, wigs and exceptional make-up (BIM50160).
5. Performer working through their own limited company: we could not verify a GOV.UK source addressing the company/benefit-in-kind treatment of costume this session. Genuine costume arguably sits with specialist clothing rather than 'other clothing', but treat this as unconfirmed — take advice or check HMRC guidance before the company buys costume for its director.
6. Employed performers (on an employment contract) fall under the stricter section 336 ITEPA 2003 test, and we could not verify a specific HMRC manual page on employed performers' clothing this session. Do not assume the self-employed costume rule carries across — this is flagged as unverified, and professional advice is sensible here.

Common mistakes

• A musician claiming the smart suit or dress worn for gigs — unless it is genuinely costume (something that could not reasonably form part of an ordinary wardrobe), it fails the Mallalieu test.
• Influencers and presenters claiming an on-camera wardrobe — wearing clothes on camera does not make them costume.
• Assuming 'I bought it for the act' is the test — the test is the nature of the clothing, not the motive for buying it.
• Carrying the self-employed costume rule across to an employment contract without checking — the employee test is stricter and the position is not confirmed in the sources we could read.

What to keep

• Receipts plus a note of the production, act or role each costume item was acquired for.
• Anything showing the item is genuinely costume — photos in performance, the character it belongs to, or why it could not form part of an ordinary wardrobe.

Real-world example

A self-employed children's entertainer buys a clown costume, oversized shoes and a novelty wig — clearly costume, all allowable, along with their cleaning. The smart shirt and chinos worn to meet venue managers are everyday clothing and are not claimable.

Frequently asked

Related allowances