Uniforms & branded workwear

Conditions

• The test is recognisability: would a person in the street readily recognise you as wearing a uniform? A nurse's or police officer's uniform passes; ordinary clothing in corporate colours does not (Employment Income Manual EIM32475 — HMRC's own example is bank counter staff told to wear shirts in corporate colours: not a uniform, no deduction for buying it).
• A permanent and conspicuous badge or logo fixed to otherwise ordinary clothing may make it a uniform, judged case by case; a detachable badge is not enough (EIM32475).
• Sole traders: a genuine uniform that identifies the occupation is allowable (BIM37910). A quasi-uniform of ordinary clothes worn only for work still fails — that is precisely what was refused in Mallalieu v Drummond.
• Limited company, case 1 — the company provides or pays for a genuine uniform (or protective clothing): exempt, nothing to report to HMRC (Expenses and benefits: clothing).
• Limited company, case 2 — the company provides 'other clothing' that is not a uniform or protective: report on form P11D and pay Class 1A National Insurance on the value (Expenses and benefits: clothing).
• Limited company, case 3 — the company pays a cash clothing allowance: the tax and NIC answers split, so take them separately. For National Insurance, an allowance for ordinary clothing that can be worn at any time is earnings and attracts Class 1 NIC through payroll; but an allowance for genuine work-only or logo'd uniform can be excluded from Class 1 where there is evidence of the cost, and cash for non-durable items such as tights and stockings is also excluded (NIM05657). The income tax position is more restrictive than the NIC position — the two do not move together.
• Employees: even for a genuine uniform, HMRC does not allow the initial purchase cost — only the cost of cleaning, repairing or replacing it (EIM32475, EIM32480, and GOV.UK's employee guidance). And for everyday clothing worn for work there is no claim at all, in GOV.UK's own words 'even if you must wear a certain design or colour'. See the uniform laundry entry for the flat rate expenses that usually cover uniform upkeep.

Common mistakes

• Assuming a logo automatically makes clothing claimable — a detachable badge on ordinary clothing does not create a uniform; the logo must be permanent and conspicuous.
• Treating a corporate dress code (dark suit, branded colours) as a uniform — HMRC's bank counter-staff example says otherwise, and GOV.UK spells out that everyday clothing can't be claimed 'even if you must wear a certain design or colour'.
• Employees claiming the purchase cost of a genuine uniform — only upkeep, repair and replacement qualify.
• Mixing up staff workwear with promotional clothing given to customers — logo t-shirts handed out as marketing follow the advertising rules instead (see branded merchandise).

What to keep

• Receipts for the clothing and, where relevant, for the embroidery or printing that fixes the logo permanently.
• Photos or a description showing the uniform is recognisable as such.
• For companies: records of what was provided to whom, to support the exemption or P11D reporting.

Real-world example

A self-employed plumber has polo shirts and a fleece permanently embroidered with the business name and logo — recognisable workwear, allowable. The plain work trousers worn with them are everyday clothing and are not. If the plumber ran a limited company and it bought the same embroidered kit for staff, there would be nothing to report; if it instead paid staff £30 a month to buy their own clothes, that cash is taxable pay.

Frequently asked

Related allowances