Clothing and Work Wear

Clothing and Work Wear

What type of clothing is allowed?

The following is just a basic list taken from case law:
Allowed: 
Head wear e.g. helmets/ear defenders/goggles
Steel toe cap boots
Body armour
Protective suits
High viz wear
Overalls
Aprons

Disallowed: Everyday clothing, for example:
Sunglasses
Everyday footwear
Business suits
Clothes worn on religious grounds

HMRC’s external guidance currently says you can claim allowable business expenses for uniforms, protective clothing needed for work, costumes for actors or entertainers. You can’t claim for everyday clothing (even if you wear it for work).

National Payroll Week 2nd to 6th September

National Payroll Week 2nd to 6th September

Entertaining

Entertaining