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Check the tariff classification for posture shirts and waistcoats.

• Updated: 23 August 2024

Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing

• Overview

  As an employer providing clothing to your employees, you have certain tax,…

• What's exempt

  You do not have to pay tax and National Insurance on most uniforms or…

• What to report and pay

  If the clothing you provide is not exempt, you may have to report it to HM…

• Work out the value

  The value of clothing for tax and reporting depends on whether you give or…

• Technical guidance

  The following guides contain more detailed information: clothing…

Get help to classify textiles and which headings and codes to use.

• Updated: 7 April 2017

Nottingham Prison is a men’s prison in the Sherwood area of Nottingham and serves courts in Nottinghamshire and Derbyshire.

• Updated: 25 November 2025

Find out which supplies of children’s clothing or footwear are zero-rated for VAT.

• Updated: 28 October 2022

Onley Prison is a men’s prison in Rugby, Warwickshire.

• Updated: 8 January 2026

FCDO travel advice for Yemen. Includes safety and security, insurance, entry requirements and legal differences.

• Updated: 18 June 2026

This page advises healthcare professionals working within the community, care homes or hospital environments on how to reduce the risks of hot weather to the health of people they provide care for.

• Updated: 19 December 2024

FCDO travel advice for Oman. Includes safety and security, insurance, entry requirements and legal differences.

• Updated: 18 June 2026

Environment Agency regulatory position on storing and treating waste clothes hangers.

• Updated: 5 January 2026