Costs of certain types of clothing are allowable as a business expense, subject to HMRC guidelines, where your duties require them to be worn.
These types of clothing include:
- Uniforms
- Safety clothing and equipment including safety helmets, gloves, eye protection, high-visibility clothing and safety footwear
The cost of the upkeep, repair and replacement of protective clothing and uniforms is allowable where your duties require such items to be worn.