Can I claim work clothing as a business expense as a sole trader?

Clothing is only allowable as a business expense if it meets the 'wholly and exclusively' test — which is strict for clothing. Allowable: protective clothing required for safety (hard hats, hi-vis jackets, steel-capped boots, overalls), uniforms that identify you as belonging to an organisation (e.g. a branded uniform with company logo), specialist costumes for performers. Not allowable: business suits, formal attire, smart-casual clothes, or any clothing you could wear outside of work — even if you only wear them for work. HMRC's view is that clothing worn at work but capable of being worn elsewhere has a dual purpose and is not deductible. The test: could you wear this item in everyday life? If yes, it's generally not allowable, even if you bought it specifically for work.

  • Protective clothing required for safety (PPE, overalls, hi-vis): fully allowable
  • Uniforms with company branding: allowable
  • Smart suits, business casual, or 'office clothes': NOT allowable
  • Performers' costumes: allowable if used exclusively for performance
  • Test: could this garment reasonably be worn in everyday life? If yes, not deductible

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