Clothing expenses

If you’re self-employed - a sole trader or individual in a business partnership - you can claim allowable business expenses for costs such as:

  • uniforms
  • protective clothing needed for your work
  • costumes for actors or entertainers

You cannot claim for everyday clothing (even if you wear it for work).

If you’re not sure whether a business cost is an allowable expense contact HM Revenue and Customs (HMRC).