Work clothing

Conditions

1. Everyday clothing: GOV.UK says the self-employed cannot claim for everyday clothing, such as suits, shirts, dresses or ordinary shoes, even if they wear them for work, and HMRC's test is whether the clothing might suitably be worn as part of a hypothetical person's everyday wardrobe (BIM37910). For employees, HMRC's manual says no deduction is allowed for ordinary clothing even if it is only worn at work (EIM31660). A limited company that buys or lends ordinary clothing to an employee or director reports the cost on form P11D and pays Class 1A National Insurance (Expenses and benefits: clothing). See the everyday clothing & business dress entry for the full position across all three statuses.
2. Protective clothing: GOV.UK lists protective clothing needed for your work, such as safety boots or hard hats, as claimable for the self-employed. For employees, HMRC's manual says a deduction can be permitted for genuinely protective clothing worn as a matter of physical necessity where the employee must bear the cost, and that tax relief cannot be claimed where the employer should be providing or reimbursing PPE (EIM32470); GOV.UK's employee guidance says you cannot claim tax relief for PPE. See the protective clothing & safety gear entry.
3. Uniforms: for employees, HMRC's test is whether the employee would readily be recognised as wearing a uniform by the person in the street, and a detachable badge is not enough (EIM32475); for the self-employed, GOV.UK lists uniforms that are not everyday clothing. GOV.UK and HMRC's manual are worded differently on whether an employee can claim a uniform's purchase cost. See the uniforms & branded workwear entry, and the uniform laundry & maintenance entry for flat rate expenses.
4. Costumes: for the self-employed, GOV.UK lists costumes used for acting, entertaining or advertising your business, unless they are everyday clothing. HMRC's manual says the cost of clothing acquired for a role in a film, stage or TV performance is allowable because it is costume used in a performance, not part of an everyday wardrobe (BIM50160). See the costumes & performance clothing entry.

Common mistakes

• Claiming a suit or smart clothes worn for client meetings — GOV.UK names suits as everyday clothing the self-employed cannot claim, even if they wear them for work.
• Assuming any clothing bought 'for work' qualifies — the category it falls into decides everything.
• Treating ordinary warm clothing for outdoor work as protective. For employees, HMRC's manual says outdoor workers may require warm clothing, but the fact that particular clothing may be necessary for a job does not make its cost deductible (EIM32455). For the self-employed, the question is whether the clothing might suitably be worn as part of an everyday wardrobe (BIM37910).

What to keep

• Receipts and a description showing which category the items fall into — protective, uniform or costume — since that decides the claim.

Real-world example

A self-employed tradesperson buys safety boots and a hard hat for site work (protective — GOV.UK lists both as claimable), polo shirts embroidered with the business logo (HMRC's guidance for the self-employed does not address logos, so the everyday-wardrobe test in BIM37910 decides it), and ordinary work trousers (everyday clothing — not claimable). One shopping trip, three different tax answers.

Frequently asked