Can I claim for work clothing?

You can claim protective clothing and specialist uniforms, but not everyday clothes. You can claim for buying, cleaning or repairing:

• Protective clothing, such as safety boots and hard hats.
• Work-protection clothing, such as aprons or overalls, but only if you use them just for work.
• Specialist clothing or uniforms that are not everyday wear, such as a barrister's wig and gown.
• Costumes used for acting, entertaining or advertising your business, unless they are everyday clothing.

You cannot claim everyday clothing, such as suits, shirts, dresses or ordinary shoes, even if you only wear them for work. Cleaning and repairing everyday clothing is not covered either.

Owners of limited companies follow the same approach: the company deducts the cost of qualifying clothing when working out Corporation Tax. If you are not sure whether an item qualifies, ask us or HMRC before you claim it.

Legislation: Income Tax (Trading and Other Income) Act 2005, section 34 (sole traders); Corporation Tax Act 2009, section 54 (companies). Both allow a deduction only for costs incurred wholly and exclusively for the trade, which is why everyday clothing fails the test.