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  • Get help to classify textiles and which headings and codes to use.

  • Find out which supplies of children’s clothing or footwear are zero-rated for VAT.

  • Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing

    • Overview

      As an employer providing clothing to your employees, you have certain tax,…

    • What's exempt

      You don’t have to pay tax and National Insurance on most uniforms or…

    • What to report and pay

      If the clothing you provide isn’t exempt, you may have to report it to HM…

    • Work out the value

      The value of clothing for tax and reporting depends on whether you give or…

    • Technical guidance

      The following guides contain more detailed information: clothing…

  • Frankland is a high-security men’s prison in Brasside, County Durham.

  • 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 how to use the Trader Dress Rehearsal service to help prepare for using the Customs Declaration Service to make declarations.

  • Holme House is a men’s prison in Stockton on Tees, northeast England.

  • Kirklevington Grange is an open prison in Stockton-on-Tees for men resettling in the north-east of England.

  • Wealstun is a prison for adult men near Wetherby, Yorkshire.

  • Standford Hill is an open prison for men. It is one of 3 prisons that form the Sheppey Cluster in Kent, along with HMP Elmley and HMP Swaleside.

  • Aylesbury is an adult male prison in Buckinghamshire.

  • For employers who set dress codes and employees and job applicants who may have to abide by them.

  • Hewell is a men’s prison in the village of Tardebigge, near Redditch in Worcestershire.

  • Isis is a men’s prison and young offender institution (YOI) in Thamesmead, South East London. It is named Isis after the ancient name for the River Thames.

  • Huntercombe is a prison near Henley-on-Thames, Oxfordshire, for foreign national men.

  • Garth is a men’s high security prison near Leyland, Lancashire.

  • Bure is a prison near Norwich in Norfolk for men convicted of a sex offence.

  • Whatton is a prison in Nottingham for men convicted of a sex offence.

  • Exeter is a men’s prison in Exeter city centre in Devon.

  • Dartmoor is a men’s prison in Devon.