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Can I claim clothing as a business expense?

2015
22
JUN

The provision of clothing to yourself or your employees is not a tax deductible expense.  If you provide clothing it must be declared as a benefit on a P11D and Class 1A National Insurance Contributions will be paid.  Your employee's tax code will also be adjusted to account for this taxable benefit.

However if you or your employee is required to wear a uniform as part of their duties - a nurse for example - then this is an allowable expense and does not have to be declared on a P11D.  The clothing must be recognisable as a uniform and  cannot just be clothing of a specific colour.  Clothing with a company logo integrated into it is allowable but if the company logo is a removable badge, for example, this would not be considered a company uniform.

If your employees are required to wear protective clothing such as steel toe capped boots or a hard hat you can provide these without them being a taxable beneft.

Laundry and repair costs are not allowed for ordinary clothing but is allowed for protective clothing and uniforms.  There is a standard rate for this of £60 per year but other rates have been agreed for specific trades such as nurses, pilots, blacksmiths, etc.  Further information on these rates are available from HMRC website.

 

 

 

 

 

Related Tags:  Business |  Expenses | 
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Salisbury
Wiltshire
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