Claiming Clothing as a Business Expense:
A Self-Employed Guide Claiming clothing expenses can be a practical way to lower your tax bill as a self-employed individual. However, HMRC's rules on clothing expenses are quite strict to ensure fairness across the self-employed community. If you're unsure about how to handle clothing expenses on your tax return, this guide will clarify what you can and can’t claim.
 Disclaimer: While I’m an accountant, I’m not your personal accountant. This information is legally accurate but is intended for guidance only. Your circumstances may vary, so it's essential to consult a qualified professional if you have questions. Mistakes can lead to penalties.

Table of Contents
 

1. Is Clothing Tax Deductible for the Self-Employed?

   • 1.1 Everyday Clothing

   • 1.2 Branded Clothing

   • 1.3 Uniforms

   • 1.4 Protective Clothing

   • 1.5 Costumes

2. Claiming for Laundry Expenses

3. How to Claim Clothing Expenses on Your Tax Return

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1. Is Clothing Tax Deductible for the Self-Employed?
Clothing expenses are only deductible if they are entirely and necessarily incurred for business purposes. Understanding what qualifies can be confusing, so here are the key points:

1.1 Everyday Clothing
Even if your work requires specific clothing like suits, you cannot claim these costs. This is because everyday clothing can be used for personal purposes as well, which means it does not meet the “wholly and necessarily” criteria.

1.2 Branded Clothing
Clothing that displays your business’s branding is considered a business expense. This is because such clothing is used exclusively for business purposes.

1.3 Uniforms
Uniforms required for your job are deductible. This applies to professionals such as self-employed beauticians or hairdressers who need specific attire for their work.

1.4 Protective Clothing
Protective clothing is also a valid business expense. This includes items like hard hats, steel-toe boots, and goggles, necessary for safety in roles like construction work.

1.5 Costumes
Costumes required for your job, such as those worn by entertainers or actors, can be claimed as a business expense.

2. Claiming for Laundry Expenses
Unfortunately, you cannot claim laundry expenses for work clothes or uniforms. This is because it is challenging to fairly allocate laundry costs between business and personal use, and it’s difficult to track these expenses accurately.
These rules differ for employed individuals who might be eligible for tax relief on laundry costs in specific situations.

3. How to Claim Clothing Expenses on Your Tax Return
When filing your tax return, claim allowable clothing expenses under the self-employment section.

• For businesses with a turnover under £85,000 (2021/2022): You can use the simplified version of the tax return form, entering your total expenses, including clothing expenses.

• For businesses with a turnover over £85,000: Provide a detailed breakdown of expenses in the designated sections of the tax return. Include clothing expenses under “other allowable business expenses.”

Always keep detailed records of your clothing expenses and how you calculated them. This documentation is crucial in case of an HMRC investigation to verify the accuracy of your claims.
When it comes to claiming expenses, exercise good judgment to avoid incorrect claims, which can lead to penalties. If in doubt, seek professional advice.

Related Reading:

• Can I Buy a Car Through My Business as a Sole Trader?

• Are Training Costs Tax Deductible?

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