Many sole traders buy clothing for work and assume it can be claimed as a business expense. This is common for tradespeople, beauty professionals, cleaners, fitness instructors and other self-employed workers.
The short answer is sometimes — but ordinary clothing is usually not claimable, even if you only wear it for work.
Why clothing claims are restricted
HMRC usually treats everyday clothing as a personal cost. This can apply even if you bought the clothes specifically for work.
For example, jeans, trainers, plain shirts, smart trousers or normal coats are generally not allowable just because you wear them while working.
The reason is that ordinary clothing has a personal use outside the business.
What clothing might be claimable?
Some clothing costs may be claimable if they are clearly required for the business.
Examples may include:
- Protective clothing
- Safety boots
- High-visibility jackets
- Branded uniform
- Specialist workwear
- Gloves, helmets or protective equipment
- Aprons or tunics used specifically for work
The key point is that the item should be genuinely business-related and not normal everyday clothing.
What about branded clothing?
Branded clothing can be easier to justify if it has your business logo and is used as a uniform.
For example, a branded polo shirt, hoodie or jacket worn while working may be treated differently from plain clothing.
Keep the invoice and make sure the branding is clearly shown on the order or receipt where possible.
What usually cannot be claimed?
Sole traders should be careful with:
- Everyday shoes
- Smart office clothes
- Plain coats
- Normal trousers
- General casual clothing
- Clothing bought mainly for appearance
- Items that could easily be worn personally
Even if you would not have bought the item without the business, that does not automatically make it allowable.
Keep evidence for clothing claims
If you claim clothing, keep:
- Receipts
- Supplier invoices
- Details of the item
- Evidence of branding, where relevant
- Notes explaining why the clothing is needed for the business
This helps support the claim if HMRC asks questions later.
Common mistakes
Common mistakes include:
- Claiming normal clothes as workwear
- Claiming smart clothing for meetings
- Not keeping receipts
- Treating personal clothing as uniform
- Claiming expensive clothing without a clear business reason
- Forgetting genuine protective clothing
Clothing claims need to be handled carefully because the line between personal and business use can be narrow.
Final thoughts
Sole traders can sometimes claim clothing costs, but only where the clothing is genuinely business-related, such as protective clothing, specialist workwear or branded uniform.
Ordinary clothing is usually not claimable, even if you wear it while working.
If you are unsure whether clothing or uniform costs are allowable, Merranti Accounting can help you keep your expenses accurate and tax-ready.
Written by Steve Watts
