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Is Clothing Tax Deductible?

Updated: Apr 19

As a general rule the self-employed are allowed a tax deduction for the cost of either protective clothing or uniforms. Any type of clothing that could be classed as everyday wear is not allowed (bad news for accountants who cannot claim for suits and ties).



Protective clothing might include: Hard-hats, gloves, steel-toe capped boots.


A self-employed person could however turn everyday clothing into a uniform by having it printed with the business logo.


Source: HMRC BIM 37910



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