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.
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
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