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HMRC internal manual

Employment Income Manual

Tax treatment of former Customs and Excise Officers: clothing expenses

Former Customs and Excise Officers whose duties necessitate the use of protective clothing are either supplied with the necessary clothing or paid an allowance (not liable to income tax) to cover the cost.

Therefore, they are not entitled to any deduction under Section 336 ITEPA 2003 for expenses incurred on protective clothing, see EIM32465.