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Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
As an employer providing clothing to your employees, you have certain tax,…
You don’t have to pay tax and National Insurance on most uniforms or…
If the clothing you provide isn’t exempt, you may have to report it to HM…
The value of clothing for tax and reporting depends on whether you give or…
The following guides contain more detailed information: clothing…
Get help to classify textiles and which headings and codes to use.
Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
Information and guidance on how to apply for Clothing Allowance.
Guidance on determining the liability of supplies of clothing and footwear as written in Group 16, Schedule 8, VATA 1994.
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