Clothing is one of the most misunderstood expense categories. Many freelancers assume they can claim smart clothes for meetings or everyday work outfits. Unfortunately, HMRC takes a very strict line. Here's exactly what qualifies.
The HMRC Test for Clothing
HMRC applies a simple but strict test: could you wear it as everyday clothing? If the answer is yes, it's not claimable — regardless of whether you actually do.
This means a suit bought specifically for client meetings is NOT claimable because you could wear it on the street. But a branded polo shirt with your company logo IS claimable because it's work-specific.
What You CAN Claim
- Protective clothing: Hi-vis jackets, steel-toe boots, hard hats, safety goggles, gloves — anything required for health and safety.
- Uniforms with your logo: T-shirts, polo shirts, or jackets embroidered or printed with your business branding.
- Costumes: If you're a performer, entertainer, or actor — stage outfits, period costumes, clown suits.
- Specialist clothing: Chef whites, nurse scrubs, overalls — items that are clearly for a specific profession.
- Laundry of work clothing: Washing, dry cleaning, or repair of the above items.
What You CANNOT Claim
- Smart clothes for meetings: Suits, dresses, shirts, shoes — even if bought specifically for work.
- Everyday workwear: Jeans, trainers, casual shirts — even if you only wear them when working.
- Glasses: Even if you need them for screen work, these are personal medical items.
- Warm clothing: A coat for site visits is personal clothing unless it's specialist protective gear.
Example: Clothing Costs for a Self-Employed Tradesperson
| Expense | Amount |
|---|---|
| Steel-toe boots (2 pairs) | £120 |
| Hi-vis jackets and vests | £45 |
| Branded polo shirts (10x) | £180 |
| Protective gloves (bulk) | £30 |
| Laundry of work clothing | £60 |
| Total claimable clothing expenses | £435 |
At the 20% basic rate, this saves £87 in income tax.