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HMRC internal manual

Employment Income Manual

Tax treatment of bank employees: uniformed employees: expenses deductions

Uniformed bank employees are entitled to an expenses deduction in accordance with EIM32475 to cover the cost of having their uniform (that is jackets, trousers and, where applicable, caps) cleaned.

Other items of clothing such as shirts, shoes and socks, even where they are of a specified style and/or colour, will normally be suitable for general everyday wear and should be regarded not as uniform but as ordinary civilian clothing. Accordingly, no deduction can be permitted under Section 336 ITEPA 2003 for the expense of their upkeep and replacement (see Hillyer v Leeke (51TC90) and Ward v Dunn (52TC517)).