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HMRC internal manual

Employment Income Manual

Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing: example

A car manufacturer provides its employees with protective overalls and also provides a laundry service that is open to all employees. However, the laundry capacity is limited and at peak times there can be a lengthy delay before overalls are returned from the laundry. For this reason some employees launder their own overalls.

No deduction should be permitted to the employees who launder the overalls themselves, see EIM32480. The cost is not one that the employee is necessarily obliged to incur, because facilities are provided by the employer, see EIM31645.