Can I claim work clothes?
Protective clothing and a uniform, yes, including washing and repairing them. Everyday clothes, no, even when they are only ever worn for work. Here is where the line falls and why.
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What counts
Protective clothing
Clothing needed for the work to protect you, such as safety boots and hard hats. Gov.uk lists buying, cleaning and repairing it among allowable expenses.
Clothing that protects your clothes
Aprons, overalls and the like, which protect your everyday clothes while you work, as long as you only use them for work.
Uniforms and specialist clothing
Specialist clothing or a uniform that is not everyday clothing: gov.uk's example is a barrister's wig and gown. HMRC's test for a uniform is that a person in the street would recognise it as one; a permanent, conspicuous badge on otherwise ordinary clothing may be enough, a detachable badge is not.
Costumes
Costumes used for acting, entertaining or advertising your business, unless they are everyday clothing.
The rules behind every claim: allowable expenses for sole traders.
Why everyday clothes never count
Gov.uk's rule is short: you cannot claim for everyday clothing, such as suits, shirts, dresses or ordinary shoes, even if you wear them for work. The reason comes from a case called Mallalieu v Drummond, about a barrister who bought dark clothes to wear in court and nowhere else. The court held that the clothes also kept her warm and decent, so they were not bought wholly and exclusively for her work, and no deduction was allowed.
HMRC applies that to every trade. Jeans ruined by plaster, a smart jacket for client meetings and a plain black T-shirt worn only on jobs all form part of an everyday wardrobe, and the fact that you only wear them for work does not change that. Protective clothing and uniforms are the exception, because they are not everyday clothing.
Cleaning and repairs
Washing protective clothing and uniforms
Allowable. Gov.uk puts cleaning alongside buying and repairing for protective clothing, overalls and uniforms, so the laundry of those is a business cost.
Repairing and replacing
Repairs to protective clothing and uniforms are allowable, and so is replacing a pair of safety boots that has worn out.
Washing everyday clothes
Not allowable. The clothes themselves are not a business cost, and the same rule applies to their upkeep: in Mallalieu v Drummond the laundering of the court clothes was refused along with the clothes.
Trade by trade: what a self-employed builder can claim, protective gear included.
Recording it in FileThat
Record protective clothing, overalls, uniforms and their cleaning as Other expenses. Everyday clothes you bought for work are still worth recording: mark them disallowable and they are declared without reducing your profit, which is the honest answer to the question and keeps the record complete.
Straight answers
Can I claim safety boots and a hard hat?
Yes. They are the examples gov.uk itself gives of protective clothing needed for your work, and buying, cleaning and repairing them are all allowable. Under the cash basis they are an expense in the year you pay for them. Record them as Other expenses.
Can I claim a suit for client meetings?
No. Suits, shirts, dresses and ordinary shoes are everyday clothing, and gov.uk says you cannot claim for them even if you wear them for work. The case behind the rule, Mallalieu v Drummond, refused a barrister's court clothes on exactly that point: they also kept her warm and decent.
Can I claim washing my work clothes?
For protective clothing, overalls and uniforms, yes: gov.uk lists cleaning as an allowable cost alongside buying and repairing them. For everyday clothes, no, because the clothes are not a business cost and neither is their upkeep. The laundering was refused in the same case as the clothes.
Are T-shirts with my business name on a uniform?
It depends on whether they are recognisably a uniform rather than everyday clothing. HMRC's test is whether a person in the street would recognise it as a uniform, and it says a permanent and conspicuous badge on otherwise ordinary clothing may be enough, while a detachable badge is not. A plain T-shirt in your company colour is not a uniform.
Can I claim overalls I also wear at home?
No. Gov.uk allows aprons, overalls and similar clothing that protects your everyday clothes while you work only if you use them for work alone. Once they are also worn for jobs around your own house or garden, the cost has a private purpose too and fails the wholly and exclusively test.
Do I have to use Making Tax Digital for Income Tax?
If your qualifying income is over the threshold, yes. It has been £50,000 since 6 April 2026, and falls to £30,000 from April 2027 and £20,000 from April 2028. Qualifying income is your turnover before expenses, from self-employment and property together, as shown on your tax return.
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