Generally you cannot claim for any clothing if it could be argued that they are part of an everyday wear wardrobe. So if you buy a new suit just for impressing a client you cannot claim it as a business expense as even if you don’t wear it for personal use, HMRC would argue that you could use it personally. The below rules apply whether you are self-employed or trade through a Limited Company.

Clothing that can be claimed:

Protective clothing

  • Head wear – helmets/ear defenders/goggles
  • Steel toe cap boots
  • Body armour
  • Protective suits
  • High viz wear
  • Overalls
  • Aprons

Specialist clothing:

  • Performers’ costumes
  • Uniforms
  • Waiters tails
  • Barristers’ wig and gown

Clothing that cannot be claimed:

  • Sunglasses
  • Everyday footwear
  • Business suits
  • Clothes worn on religious grounds
  • Dark clothing for court appearances