Clothing is one of the most common expense questions from the self-employed, and one of the most frequently disallowed. The rule is narrow: the cost must be wholly and exclusively for the business, and HMRC treats ordinary clothing as having a private purpose too, because everyone needs to be dressed.
What you can claim
| Item | Allowable? | Why |
|---|---|---|
| Protective clothing (hard hats, hi-vis, steel-toe boots, overalls) | yes | needed for the job, not everyday wear |
| A uniform that identifies the trade or business (branded polo shirts, chef’s whites) | yes | a uniform is not ordinary clothing |
| Costumes for performers | yes | used only for performances |
| A suit for client meetings | no | ordinary clothing, even if only worn for work |
| Black trousers and shirts required by an employer | no | they are still ordinary clothes |
The leading case, Mallalieu v Drummond, concerned a barrister’s black court clothing: it was disallowed because the clothes also provided warmth and decency. That reasoning applies to any normal clothing.
Cleaning and repair
Laundering, repairing or replacing allowable workwear is also allowable. Sole traders who wash uniforms at home can claim a reasonable estimate of the cost. Dry cleaning a suit is not allowable because the suit itself is not.
For limited companies and employees
When a company buys uniforms or protective clothing for staff, the cost is a business expense and there is no benefit in kind, as long as the items are genuine uniforms or protective equipment. Buying ordinary clothes for directors or staff creates a taxable benefit and is best avoided.
Employees who wash or repair their own uniform and are not reimbursed can claim a flat rate allowance from HMRC for their industry; see flat rate expenses. That relief belongs to the employee, not the business.
VAT
VAT on allowable workwear bought by a VAT-registered business can be reclaimed with a valid VAT invoice. Children’s clothing is zero-rated, but protective equipment is generally standard-rated.
Recording it in the books
Post workwear to a “Workwear and protective clothing” expense account rather than “Sundries”, and keep the receipt with a note of what was bought. Branded items ordered in bulk can be capitalised only if they are a significant, long-lasting purchase; most workwear is simply an expense in the year bought.
Common mistakes
- Claiming everyday clothes “because I only wear them for work”.
- Claiming the whole cost of a dual-purpose item such as a waterproof jacket used privately as well.
- Forgetting that branded workwear for staff is allowable while unbranded staff clothing is not.
For other costs that are and are not allowable, see allowable business expenses, and HMRC’s guidance on expenses if you’re self-employed.