Work clothes – can they be claimed against tax
Many self-employed individuals and business owners wonder whether they can claim the cost of work clothes against their tax bill. It’s a reasonable question, but the answer isn’t always straightforward. HMRC has specific rules about what counts as an allowable business expense, and work clothes fall into a grey area that catches out plenty of taxpayers. In this post, we’ll walk through what you can and can’t claim, so you can get your self-assessment tax return right.
The Basic Rule: Everyday Clothes Don’t Count
Here’s the starting point: ordinary clothing that you could wear outside of work—jeans, shirts, jumpers, trousers—cannot be claimed as a business expense, even if you only wear them at work. HMRC’s view is that these items are personal expenses, not business ones. This applies whether you’re a plumber, an accountant, or a shop assistant.
The logic is straightforward. Since you could wear the same clothes in your everyday life, HMRC treats them as a personal outlay. You can’t claim the cost of ordinary shirts or work trousers on your tax return, and claiming them could attract scrutiny from HMRC, particularly if you’re selected for a tax inspection or enquiry.
What You Can Claim: Specialist Workwear
The exception to this rule is specialist workwear—clothing that is essential for your job and wouldn’t be worn otherwise. This is where things get more interesting.
If your job requires protective clothing or uniform that serves a specific function and isn’t suitable for everyday wear, you can claim its cost. Examples include:
- High-visibility clothing (if your job genuinely requires it)
- Steel-toe boots (for construction or factory work)
- Specialist protective gear (hard hats, safety suits, flame-resistant clothing)
- Uniforms unique to your employer or profession
The key test is whether the garment is solely or mainly for work purposes. If there’s any realistic chance you’d wear it outside of work, it’s likely to be disallowed.
For example, a builder could claim the cost of hard hats and high-visibility jackets because they serve a specific protective function. However, claiming ordinary work trousers—even if they’re always worn at work—wouldn’t pass HMRC’s test, because similar trousers are worn in everyday life.
Laundry and Maintenance Costs
Here’s a practical point that often gets overlooked: if you wear specialist workwear, you can claim the cost of laundering and maintaining it. This applies even if the clothing itself wouldn’t be claimable.
For instance, if you’re a healthcare worker who wears a uniform, you can’t claim the cost of the uniform itself (as it’s usually provided by your employer anyway). However, if you’re responsible for washing and maintaining it, you can claim a reasonable proportion of your laundry costs.
The same applies to other specialist clothing. If your work requires you to wear items that need regular cleaning or repair, keep receipts for those maintenance costs. You can claim them on your self-assessment tax return under “laundry and clothing repairs.”
Keeping Records and Staying Compliant
If you do claim specialist workwear, keep good records. Hold onto receipts and invoices, and be clear in your tax return about what you’re claiming and why. When you complete your self-assessment return, you’ll enter these costs under “Clothes and uniforms” in your expenses section (or as part of your general running costs, depending on your circumstances).
Being transparent about your claims is important. If HMRC enquires about your return—something that happens to a small percentage of self-employed individuals each year—you’ll want evidence to back up what you’ve claimed. A receipt showing you’ve purchased steel-toe boots for a construction job is far stronger than a vague claim about “work clothes.”
The Bottom Line
The rule is simpler than it might first appear: ordinary clothes worn at work can’t be claimed, but specialist workwear that serves a specific function can. Laundry and maintenance of work clothing are also allowable.
When in doubt, ask yourself whether the item would be worn outside of work. If the answer is yes, it’s probably not claimable. If it’s genuine protective or specialist equipment, you’re on firmer ground.
Getting your expenses right matters—both for staying compliant with HMRC and for ensuring your tax bill is accurate. If you’re unsure about specific items or want a review of your expenses before submitting your return, it’s worth getting advice.
For tailored advice, contact Severn Accounting — we’re here to help.