Work clothing
Last checked 4 July 2026 · HMRC source
Four different regimes decide a clothing claim, and the item itself — not the reason you bought it — picks the regime. Everyday clothing is never allowable; protective gear, genuine uniforms and performers' costumes each can be, under their own quite different rules.
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Conditions
- Everyday clothing is never allowable, even if you only wear it for work — in GOV.UK's own words, 'even if you must wear a certain design or colour'. The test is whether it could suitably be part of an ordinary wardrobe (Mallalieu v Drummond). See the everyday clothing & business dress entry for the full position across all three statuses.
- Protective clothing worn as a genuine physical necessity of the job — safety boots, hi-vis, hard hats, goggles, gloves, overalls — is allowable, though employees face an extra wrinkle where the employer should be providing it. See the protective clothing & safety gear entry.
- A genuine uniform — recognisable as such, not just ordinary clothes with a detachable badge — is allowable, but for employees only its upkeep (not its purchase) qualifies. See the uniforms & branded workwear entry, and the uniform laundry & maintenance entry for the flat rate expenses.
- Costumes used for a film, stage or TV performance are allowable for self-employed actors and entertainers, as they are not part of an everyday wardrobe. See the costumes & performance clothing entry.
Common mistakes
- Claiming a suit or smart clothes worn for client meetings — ordinary clothing is not allowable, whatever it was bought for.
- Assuming any clothing bought 'for work' qualifies — the category it falls into decides everything.
- Claiming a warm coat or boots bought for working outdoors — protection against the weather isn't treated as protective clothing.
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 tradesperson buys steel-toe boots and a hard hat required on site (protective — allowable), polo shirts permanently embroidered with the business logo (uniform — allowable), and ordinary work trousers (everyday clothing — not allowable). One shopping trip, three different tax answers.
Frequently asked
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Related allowances
Source: HMRC guidance