Getting Shirty Over Work Clothes? Here’s What HMRC Says!

Of all the questions we get asked, this one might just top the list: “Can I claim for my clothes through the business?”

We get it. You wear them to work, they make you look professional, they’re for your job… surely that counts? Unfortunately, HMRC doesn’t see it that way. The rules around clothing are some of the trickiest (and most misunderstood) in the tax world.

So, let’s iron this one out (pun absolutely intended).

The “wholly and exclusively for business” rule

Here’s the big one. HMRC’s golden rule for claiming expenses is that they must be “wholly and exclusively for the purpose of the trade.”

That means the item must be:

• Entirely for business use (no personal benefit whatsoever), and

• Necessary for you to do your job.

When it comes to clothing, that’s where most claims come unstuck. Here’s the tricky part: even if you only wear something for work, HMRC says that if it’s “ordinary clothing” something you could wear outside work, it doesn’t qualify. That smart suit you bought for client meetings? Not claimable. The shoes you only wear on-site? Still not claimable. The rule focuses on potential personal use, not just what you actually do.

What can’t be claimed

Let’s get the bad news out of the way first. The following usually don’t count as allowable expenses:

• Business suits and office wear – even if you only wear them for work.

• Shoes, coats, or accessories – even steel-toe boots can be refused if they’re not required PPE.

• General clothing for “professional appearance” – HMRC doesn’t give tax breaks for fashion (sadly).

In short, if you could wear it on the weekend without getting funny looks, you can’t claim it.

What can be claimed

Now, the good news. There are situations where you can legitimately claim for clothing.

1. Branded or logoed uniforms

If the clothing carries your business name, logo, or forms part of a recognisable uniform, it’s claimable. Think polo shirts embroidered with your company branding, or aprons printed with your café logo.

This works because the logo or design makes it clear the clothing is “wholly and exclusively” for business use. You wouldn’t wear it down the pub (or at least, you shouldn’t).

2. Protective clothing and PPE

Anything you need for safety at work is fully allowable. That includes:

• High-vis jackets

• Steel-toe-capped boots

• Overalls

• Gloves, goggles, or helmets

If it’s needed to keep you safe while you work, HMRC won’t argue.

3. Costumes and performance wear

Actors, performers, or anyone in the entertainment industry can claim for costumes or stage clothing. The key point is that it’s not “ordinary clothing” it’s part of the job, not something you’d wear outside of work. So if you’re on stage in a full costume, that’s fine. If you’re presenting at a conference in your nicest blazer… not so much.

4. Rented clothing for specific professional use

If you rent specific items for a one-off event; for example, branded outfits for a trade show, photoshoot, or corporate event, those costs can often be claimed. The reasoning? The clothing isn’t intended for everyday wear, and it’s directly linked to business promotion or performance.

The grey area (where most people get caught out)

This is where we often find ourselves breaking hearts. Clients come to us with perfectly reasonable claims for “work clothes” smart trousers, nice tops, sensible shoes and we have to say no and not because we’re mean! It’s because we know HMRC’s stance is firm. If it’s normal clothing, it doesn’t qualify, even if it’s only ever worn for work.

We’ve seen cases where people tried to argue that clothing “kept separate for work” should count. Unfortunately, HMRC disagrees. The test is whether it’s recognisably business-only clothing, not just how you use it. When we say “sorry, that’s not allowable,” it’s not us being difficult, it’s us saving you a future headache if HMRC ever comes calling.

Common misunderstandings about work clothes

Here are a few of the classic clothing claim myths we hear:

• “I only wear it for work.” Doesn’t matter. It’s still classed as everyday clothing if it’s not uniform or PPE.

• “It’s part of my brand image.” Unless it’s physically branded or custom, HMRC still says no.

• “It’s required by my profession.” Even if your industry expects you to dress smartly, that doesn’t make it a deductible expense.

  
  

Why the rule exists

It might seem unfair, but HMRC’s view is that you’d need to wear clothes anyway, so unless there’s something that clearly sets your work clothing apart from normal wear, it can’t be claimed. They want to draw a clear line between living expenses (things we all have to pay for) and business expenses. Unfortunately, clothes, even the practical, boring ones, fall into the first category for most people.

Final thoughts

Clothing claims can be one of the most confusing and frustrating parts of business expenses. It feels logical to claim for what you wear to work after all, it’s part of the job! But HMRC’s rules are stricter than they seem.

Here’s the bottom line:

• If it’s logoed, protective, or part of a specific costume or event you’re probably fine.

• If it’s something you could wear off-duty it’s a no from HMRC.

We know it’s not always the answer you’re hoping for, but understanding these rules saves you from messy tax adjustments and unwelcome surprises later on. So, next time you’re tempted to expense those smart new work trousers, take a breath and maybe treat yourself to a branded hoodie instead.