HMRC internal manual

Employment Income Manual

EIM32476 - Other expenses: clothing: uniforms: example

An airline requires its cabin crew to wear a blue jacket with a blue skirt or trousers, all of which have the airline name prominently sewn into the material. In addition female cabin crew are required to have a blue scarf with the airline name prominent. With this uniform crew are required to wear a white shirt or blouse, blue socks or dark tights and black shoes.

The jacket, skirt or trousers and scarf are a uniform and a deduction would be permitted for the cost of these items if the employees had to bear the cost themselves. The shirt or blouse, socks or tights and shoes are not treated as part of the uniform for this purpose and the cost of these items is not deductible, see EIM32475.