HMRC internal manual

Employment Income Manual

EIM32477 - Other expenses: clothing: uniforms: example

A high street retailer requires its staff to wear clothing bought by them from a corporate catalogue. The clothing is designed to present a consistent image and is largely in the corporate colours of pink and green. The employer’s name appears on labels inside the clothing. While they are working employees wear a clip-on badge with their name and the employer’s name.

None of this clothing is a uniform for these purposes and no deduction should be permitted. Although there is some uniformity in appearance there is nothing in this clothing that would readily identify the employee to an observer as working for this employer, see EIM32475. The detachable badge is not sufficient.