Expenses if you're self-employed
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Clothing expenses
If you’re self-employed - a sole trader or individual in a business partnership - you can only claim allowable business expenses for buying, cleaning or repairing:
- protective clothing needed for your work, such as safety boots or hard hats
- clothing that protects your everyday clothes while you work, such as aprons or overalls - if you only use them for work
- specialist clothing or uniforms that are not everyday clothing, such as a barrister’s wig and gown
- costumes used for acting, entertaining or advertising your business - unless they are everyday clothing
You cannot claim for everyday clothing, such as suits, shirts, dresses or ordinary shoes - even if you wear them for work.
If you’re not sure whether a business cost is an allowable expense contact HM Revenue and Customs (HMRC).