Can I claim clothing as a business expense if I’m self-employed?

If you’re self-employed and need to buy clothes for work, you may wonder if you can claim the cost as a legitimate business expense.

HMRC’s rules related to clothing are surprisingly rigid, and claiming for ineligible items could land you in trouble.

This guide explains exactly what you can and can’t claim, and how to stay on the right side of the rules.

Contents

• The HMRC rules: “wholly and exclusively”
• 1. Protective clothing
• 2. Branded or recognisable uniforms
• 3. Costumes and performance wear
• Clothing expenses you can’t claim
• Can I claim laundry or cleaning costs?
• How to claim clothing expenses properly
• Summary – what you can and can’t claim
• Where to go next

The HMRC rules: “wholly and exclusively”

To qualify as a business expense, clothing must meet the basic HMRC test of being used “wholly and exclusively” for the purpose of your trade.

In HMRC’s own words:

“You can’t claim for everyday clothing, even if you wear it for work.”
– GOV.UK: Expenses if you’re self-employed

So what can you claim?

There are only three types of clothing that are generally accepted by HMRC:

1. Protective clothing – needed for health, safety or specialist work
2. Uniforms – with a recognisable or branded appearance
3. Costumes – for entertainers, actors or performers

1. Protective clothing

If you need protective gear to carry out your job safely, you can claim for it. This includes:

• Steel toe-capped boots
• High-visibility jackets
• Hard hats and gloves
• Protective eyewear or ear defenders
• Overalls and specialist safety clothing

Protective gear is especially common in:

• Construction
• Landscaping or tree surgery
• Mechanics and trades
• Catering (e.g. chef’s whites, safety shoes)

👉 See HMRC’s internal guidance:
BIM37910 – “Protective clothing”

2. Branded or recognisable uniforms

Uniforms that clearly identify your trade or role, especially if they’re branded with your business name or logo, can usually be claimed.

Acceptable examples include:

• A branded polo shirt or jacket with your company name
• A beautician’s tunic in a salon
• A delivery driver’s branded workwear

HMRC draws a distinction between a uniform and ordinary clothes. If it’s just a plain black t-shirt you wear for work, it’s not enough – even if you only wear it during business hours.

Grey area:

Even if you never wear the item outside of work, that doesn’t make it deductible unless it’s clearly part of a uniform or costume.

3. Costumes and performance wear

If you’re an entertainer, performer or actor, you can claim for outfits used solely in your act, especially if they wouldn’t be worn in everyday life.

Examples:

• Costumes worn by stage performers or dancers
• Theatrical makeup or wigs
• Props that double as clothing (e.g. magician’s hat, clown outfit)

But again, normal clothes used for public appearances or client meetings won’t qualify.

Clothing expenses you can’t claim

Most items fall into the “not allowable” category. Even if you buy them purely for work, they’re still considered dual-purpose.

Common mistakes include:

• Buying a new suit or smart outfit for business meetings
• Claiming for casual work clothes like jeans or plain T-shirts
• Purchasing coats or waterproofs to wear while travelling to clients

Even if you can argue they’re work-related, HMRC sees these as personal costs. It doesn’t matter if you wouldn’t wear the item socially – if it’s not specialist or protective, it won’t qualify.

❌ “Just because you don’t wear something outside of work doesn’t mean it’s claimable.”

Can I claim laundry or cleaning costs?

If you have a legitimate uniform or protective gear, you may also be able to claim part of your laundry costs – but only the proportion used for workwear.

There’s no set allowance for sole traders, unlike some employees in specific sectors.

You’ll need to:

• Keep a record of laundry frequency
• Estimate the cost of detergent, water and electricity
• Be ready to justify the claim if asked

HMRC may ask how you separated the work clothing from personal loads, so keep the claim realistic.

How to claim clothing expenses properly

Use your accounting software or spreadsheet to track any clothing-related purchases, but ensure they meet the criteria outlined above.

Tips:

• Label all receipts and invoices with the business purpose
• If it’s branded, keep a photo of the logo or stitched label
• Use the correct category in your accounts (e.g. PPE, uniforms)

If your software lets you snap photos of receipts (like Xero or FreeAgent), that’s even better for your records.

Summary – what you can and can’t claim

Clothing Type	Claimable?	Notes
Steel-capped boots	✅	Protective item, allowed by HMRC
Branded polo shirt	✅	If it clearly identifies your business
Smart trousers for meetings	❌	Everyday clothing, not allowed
Entertainer’s costume	✅	Allowable if only used for performances
Waterproof coat for client visits	❌	Considered general-purpose

Where to go next

• Claiming tools and equipment as a sole trader
• How simplified expenses work for self-employed businesses
• GOV.UK – Self-employed business expenses
• HMRC BIM37910 – Clothing rules