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
Not a straight yes or no for everyone
On this page, the answer for both sole traders and limited companies is “It depends”. Working out where your own situation lands against the conditions above is the kind of thing an accountant can check for you.
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Related allowances
Source: HMRC guidance