Protective clothing and workwear
PartialProtective clothing and workwear required for your trade are deductible: PPE, hi-vis vests, hard hats, safety boots, overalls. Ordinary clothing you could wear outside work (even if you only wear it for work) is not deductible. The test is whether it's protective or a recognisable uniform, not whether you choose to wear it only at work.
Common questions
Can I claim the cost of steel-toe-cap boots?
Yes. Safety boots required for your trade are protective equipment and are fully deductible.
I buy plain black trousers that I only wear on site. Can I claim them?
No. Plain clothing that could be worn everyday, even if you personally only wear it for work, does not qualify. HMRC's test is whether it is protective or a recognisable work uniform, not your personal usage.
Can I claim high-visibility vests?
Yes. Hi-vis vests are protective workwear specific to the trade and are deductible.
My jeans and jumper get ruined by plaster and paint. Can I claim replacements?
No. HMRC treats everyday clothing as having a dual purpose, its words are warmth and decency, so ordinary jeans stay personal even when the job wrecks them. The fix that works: wear overalls over them; the overalls are protective clothing and fully claimable.
Watch out for
- Branded workwear (e.g. a fleece with your company logo) may qualify as a uniform if it is not suitable for everyday wear.
- Laundry costs for qualifying workwear can also be claimed, but you claim the actual cost you incur and keep records. The HMRC flat-rate laundry allowances you may have seen are for employees only, not the self-employed.
- The rule comes from a court case (Mallalieu v Drummond): a barrister could not claim the dark suits the court required, because ordinary clothes always also serve a private purpose. Specialist garments, a uniform or PPE, are outside that bar.
Common mistakes
- Claiming ordinary clothes because you only wear them for work. The test is what the item is, not how you use it.
- Missing the laundry cost of qualifying workwear. Actual costs are claimable with records.
Cash basis vs traditional accounting
Workwear is a day-to-day expense on both methods, deducted in the period you paid.
HMRC sources
https://www.gov.uk/expenses-if-youre-self-employedhttps://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim37910
Last verified: August 2026 · Tax year 2026/27
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This guidance is for general information only. Tax rules change. Verify with HMRC or a qualified accountant before filing.
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