Is this protective clothing or PPE (safety boots, hi-vis, hard hat, etc.)?

Protective clothing is deductible. Protective clothing required for your work is fully deductible. This includes safety boots, hi-vis jackets, hard hats, goggles, gloves, and other PPE. The clothing must be necessary for health and safety reasons in your work.

Is the clothing clearly unsuitable for private/everyday wear?

Uniforms and costumes are deductible. Clothing that is a recognisable uniform, or costumes for performers, is deductible. The key is that the clothing is specific to your work and not suitable for everyday wear. This includes branded uniforms, theatrical costumes, and specialist work clothing.

Does the clothing have a permanent, visible business logo or branding?

Uniforms and costumes are deductible. Clothing that is a recognisable uniform, or costumes for performers, is deductible. The key is that the clothing is specific to your work and not suitable for everyday wear. This includes branded uniforms, theatrical costumes, and specialist work clothing.

Is this ordinary smart clothing (suits, shirts, dresses, smart shoes)?

Ordinary work clothes are not deductible. Everyday clothing, even if bought specifically for work, is not deductible. HMRC applies the "duality of purpose" test - if clothing could be worn privately, it fails. This includes suits, smart casual wear, and ordinary shoes, even if you only wear them for work.

Is this specialist clothing specific to your trade?

Uniforms and costumes are deductible. Clothing that is a recognisable uniform, or costumes for performers, is deductible. The key is that the clothing is specific to your work and not suitable for everyday wear. This includes branded uniforms, theatrical costumes, and specialist work clothing.

Is the company providing uniforms, protective clothing, or branded workwear?

Company can provide uniforms tax-free. Your company can provide uniforms, protective clothing, and branded workwear without creating a taxable benefit for you. The company claims the cost as a business expense. The clothing should be clearly work-related and not suitable for private wear.

Can I Expense This?←All expenses

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Find out if you can claim uniforms, protective clothing, or work clothes as business expenses.

Question 1

Can I Expense Uniforms or Work Clothing?

1Question 1

Are you self-employed or a sole trader?

This includes freelancers and contractors not working through a limited company.

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Important disclaimer

This tool provides general guidance based on HMRC rules at the time of writing and is for informational purposes only. It does not constitute professional tax, legal, or financial advice. Tax rules change frequently and this information may be outdated or incomplete. No warranty is given as to accuracy. We accept no liability for any loss, damage, or consequences arising from reliance on this guidance. Use of this tool does not create a professional-client relationship. Your specific circumstances may differ significantly. Always consult a qualified accountant or tax advisor before making financial decisions.