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HMRC internal manual

Employment Income Manual

The general rule for employees’ expenses: each and every holder: example

An employee who works in a chemical factory is supplied with protective overalls by hisemployer. However, they are uncomfortable and restrict his movement and so he buys his ownoveralls to a design approved by his employer. He asks for a deduction for the cost ofreplacing and washing his overalls, see EIM32465.

No deduction is due. Protective clothing is necessary but is supplied by the employer.He has bought his own overalls of his own volition and this is not an expense that eachand every employee in his employment would need to incur, see EIM31640.