Clothing and Work Wear
What type of clothing is allowed?
The following is just a basic list taken from case law:
Head wear e.g. helmets/ear defenders/goggles
Steel toe cap boots
High viz wear
Disallowed: Everyday clothing, for example:
Clothes worn on religious grounds
HMRC’s external guidance currently says you can claim allowable business expenses for uniforms, protective clothing needed for work, costumes for actors or entertainers. You can’t claim for everyday clothing (even if you wear it for work).