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HMRC internal manual

Employment Income Manual

Other expenses: clothing: protective clothing: example

The employees in a chemical factory are required to wear protective overalls and boots and to provide them at their own expense. Underneath their overalls they wear trousers, shirts and underwear but they must leave this clothing at work because of the risk of contamination. After each shift they shower and then change into clean clothes to go home.

A deduction is due for the cost of the protective overalls and boots. Any warmth and cover from the protective clothing is merely incidental, see EIM32465. No deduction is due for the cost of the other clothing worn with the protective clothing. This is ordinary clothing and the cost is not incurred wholly and exclusively in the performance of the duties of the employment.