Work clothing
Ordinary everyday clothing is not allowable even if you only wear it for work, but genuine protective clothing, uniforms and costumes can be.
Sole traderConditional
Ltd companyConditional
EmployeeConditional
Conditions
- Protective clothing needed for the work (such as safety boots or hi-vis) is usually allowable.
- A genuine uniform or branded workwear can be allowable.
- Everyday clothing that could be worn outside work is not allowable, even if bought specifically for work.
Common mistakes
- Claiming a suit or smart clothes worn for client meetings — ordinary clothing is not allowable.
- Assuming any clothing bought 'for work' qualifies.
What to keep
- Receipts and a description showing the protective or uniform nature of the items.
Real-world example
A tradesperson buys steel-toe boots and a hard hat required on site. These are protective items and are allowable, unlike ordinary trousers worn on the same job.
Frequently asked
Why isn't a suit allowable if I only wear it for work?
The long-standing principle is that ordinary clothing also provides everyday warmth and decency, so it is not incurred wholly and exclusively for the trade — even if you would not otherwise buy it.
Not sure how this applies to you?
The rules shift with your circumstances. A qualified accountant can confirm what you can claim and handle it for you.
Find an accountantRelated allowances
Source: HMRC guidance · Last checked 2026-03-01
This page is general information based on HMRC published guidance, not tax advice. Status shown is a plain-English summary — your own position can differ. Always check the HMRC source above and speak to a qualified accountant before making a claim.