Claiming Tax Relief on Work Clothing in the UK: A Comprehensive Guide

Jerelyn Aglibao
Oct 24
4 min read

Updated: 4 days ago

When it comes to claiming tax relief on work clothing in the UK, the rules are fairly strict. It’s not as simple as saying, “everything I wear to work is deductible.” You’ll need to meet specific criteria set out by HMRC.

What You Can Claim For

According to HMRC’s guidance on uniforms, work clothing, and tools, you may be eligible to claim for the following:

If you wear a uniform that identifies you as being in a particular occupation (for example, a nurse or police officer), you may be able to claim relief.
If you have to wear specialist clothing needed for work (for example, overalls or safety boots), you may be able to claim.
If you’re self-employed, you can claim allowable business expenses for uniforms or protective clothing needed for your work.
You may claim for cleaning, repairing, or replacing an item of qualifying clothing (for employees) provided the employer doesn’t reimburse you.
You can claim for the current tax year and up to the previous four tax years.
HMRC also provides “flat-rate expenses” (or “flat-rate deduction”) for certain jobs, so you do not always need to provide full receipts.

What You Cannot Claim For

There are several common misconceptions regarding what won’t qualify for tax relief:

The cost of buying ordinary clothing that you wear at work but could also wear outside of work. Even if your employer requires a certain style or colour, if the garment is essentially “everyday wear,” you cannot claim it.
The initial cost of purchasing everyday clothes (e.g., a suit, smart dress, or business casual wear) that are also suitable for private use. HMRC emphasises the “duality of purpose” rule: if something can serve a personal purpose (like ordinary clothes), it fails the test.
If your employer provides the uniform, specialist clothing, or the cleaning/laundering service free of charge, then you cannot claim because you did not incur the expense yourself.
If the clothing is effectively part of your everyday wardrobe (even if you only wear it for work), then it’s generally disallowed.

Rule-of-Thumb Summary

To summarise, here are the key points to remember:

Must be wholly, exclusively, and necessarily for your work (for employees).
Must not be something you could wear as normal everyday clothes.
You must bear the cost yourself (the employer must not fully pay or provide a free service).
For employees, you claim the relief (refund) rather than a full deduction from income.
For self-employed individuals: the expense must be “wholly and exclusively” for trade.

Examples of Eligible and Non-Eligible Claims

Example 1 – Eligible: Uniform-Wearing Nurse

Sarah is a staff nurse who wears a recognised uniform with hospital branding and does the laundry herself. She has spent money on repairing a tear in her uniform and replacing a branded jacket that is only ever worn at work. She could claim tax relief for the upkeep (repair/replacement) of that uniform. Because the uniform identifies her occupation and isn’t something she would wear outside work, it qualifies under HMRC’s rules.

Example 2 – Not Eligible: Business Suit for Office Worker

James works in an office and buys smart suits, shirts, and ties for work. The suit could also be worn outside work (for events, meetings with friends, etc.). Under HMRC’s “everyday clothing” principle, this cost is not deductible.

Example 3 – Eligible: Self-Employed Entertainer

Lucy is a self-employed performer and buys costumes specifically for her show, which she never wears except on stage. Her costumes are therefore “specialist clothing” and qualify as an allowable business expense.

Example 4 – Not Eligible: Employer-Provided PPE

Mike works in construction, and his employer provides him with protective boots and a helmet free of charge. Since he did not incur the cost himself, he cannot claim personal tax relief for these items. (Though the employer may deal with reporting obligations).

How to Claim Tax Relief

For Employees

Use the online service on the gov.uk site to check if you’re eligible and to claim for “Uniform, work clothing and tools.”
When claiming the actual amount you spent, you must hold receipts or other proof. If you claim the flat-rate expense, you don’t need to send receipts.
If you filled in a self-assessment tax return, you may claim through the section on employment expenses.

For Self-Employed Individuals

You should include allowable clothing/uniform/protective clothing costs as business expenses in your tax return. But remember: general clothes don’t qualify — it must be specialist or protective and “wholly and exclusively” for the trade.

Final Thoughts on Tax Relief for Work Clothing

In short: yes, some work-clothing costs can be tax-deductible in the UK — but no, you can’t simply deduct all the clothes you wear at work. The key is whether the clothing is unmistakably for work only, and you must personally have borne the cost (and it wasn’t reimbursed by your employer). Everyday clothes, suits, or outfits you could wear outside work generally won’t qualify.

If you’re unsure whether your specific item qualifies, it’s wise to check the detailed guidance from HMRC or seek professional tax advice.