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HMRC internal manual

National Insurance Manual

Class 1 NICs: Expenses and allowances: Civic dignitaries' and Councillors’ allowances: Civic dignitaries’ clothing expenses

However, if the payment relates to a uniform or part of a uniform, which is required for the purposes of the employment, the amount involved can be excluded from earnings because it will be an expense incurred in carrying out the employment. This would apply, for example, in respect of a payment for a mayoral gown or similar regalia and payments in respect of these would be acceptable business expenses - as would any reimbursement for the cost of repair or laundering of the item.

See also NIM05657 for guidance on the general treatment of clothing allowances.