Work clothing

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.

Sole traderConditional

Ltd companyConditional

EmployeeConditional

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

Why isn't a suit allowable if I only wear it for work?

The long-standing principle (Mallalieu v Drummond) is that ordinary clothing also provides everyday warmth and decency, so it isn't incurred wholly and exclusively for the trade — even if you wouldn't otherwise buy it.

I had branded t-shirts made with my logo — can I claim those?

Often yes. If the logo is permanently printed or sewn on so the clothing clearly reads as workwear identifying your business, it can qualify as a uniform. A plain t-shirt, or one with only a detachable badge, would not.

Where do I start if I'm not sure which rule applies?

Ask what the item is, not why you bought it: could it pass as ordinary clothing on the street? If yes, it's everyday clothing (not allowable). If it protects against a hazard, it's protective. If it identifies your occupation at a glance, it's a uniform. If it's for a performance role, it's costume.

Not sure how this applies to you?

The rules shift with your circumstances. A qualified accountant can confirm what you can claim and handle it for you.

Find an accountant

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Related allowances

Source: HMRC guidance · Last checked 4 July 2026

This page is general information based on HMRC published guidance, not tax advice. Status shown is a plain-English summary — your own position can differ. Always check the HMRC source above and speak to a qualified accountant before making a claim.