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HMRC internal manual

Employment Income Manual

Other expenses: clothing: example

All of the sales assistants in a designer clothes shop are required by their employer to dress fashionably using the range of clothing sold in the shop. The purpose is to present a consistent and attractive image that will encourage sales.

The cost of the clothing is not deductible. The clothing is needed for warmth and decency as well as reinforcing the corporate image. The cost is not incurred wholly and exclusively in the performance of their duties, see EIM32455.