Clothing & Uniform
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.
Protective clothing & safety gear
Genuinely protective clothing — safety boots, hi-vis, hard hats, goggles, gloves, overalls — is allowable for the self-employed and exempt when a company provides it, but employees can only claim in narrower circumstances than most expect.
Uniforms & branded workwear
A genuine uniform gets favourable tax treatment for all three statuses — but HMRC's test is stricter than most people expect, and for employees even a genuine uniform's purchase cost is not claimable, only its upkeep.
Uniform laundry & maintenance
Cleaning, repairing and replacing a qualifying uniform or protective clothing is claimable — for employees usually via a no-receipts flat rate expense — but the relief never applies to washing everyday work clothes.
Everyday clothing & business dress
Suits, smart dress and other everyday clothing are not claimable by anyone — even if a dress code requires them and you would never wear them outside work. This is the most-asked, most-refused expense question in UK tax.
Costumes & performance clothing
Clothing acquired for a role in a film, stage or TV performance is 'costume', not everyday wardrobe, and is allowable for self-employed performers — but stage-adjacent ordinary clothing is not, and the company and employed-performer positions are less clear-cut.