Can you claim branded workwear as a business expense?
It is one of the most common questions we hear from sole traders and small business owners. The short answer from HMRC guidance is that some work clothing can be claimed and some cannot, and the dividing line is whether it counts as everyday clothing.
This guide summarises the official guidance in plain English. It is general information, not tax advice. Every business is different, so check your own situation with your accountant or with HM Revenue and Customs.
What does HMRC say for the self-employed?
HMRC's guidance on clothing expenses if you are self-employed says sole traders and partners can claim allowable expenses for buying, cleaning or repairing:
- Protective clothing needed for work, such as safety boots or hard hats.
- Clothing that protects your everyday clothes while you work, such as aprons or overalls, if you only use them for work.
- Specialist clothing or uniforms that are not everyday clothing.
- Costumes used for acting, entertaining or advertising your business, unless they are everyday clothing.
The same guidance says you cannot claim for everyday clothing, such as suits, shirts, dresses or ordinary shoes, even if you wear them for work.
Does adding a logo make clothing a uniform?
This is where people most often need professional advice. A garment branded with your business name and logo is clearly linked to your business, and many people treat it as a uniform rather than everyday clothing. However, the guidance does not give a simple rule for every garment, so ask your accountant how your branded clothing should be treated before you claim.
What about protective workwear?
Protective clothing needed for work, such as hi-vis, safety boots and hard hats, is listed by HMRC as an allowable expense for the self-employed. If your team needs hi-vis, our guide to hi-vis classes explains what to buy.
What if you are an employee?
Employees follow different rules. HMRC's guidance on tax relief for uniforms, work clothing and tools says employees may be able to claim relief for cleaning, repairing or replacing a uniform or specialist clothing, but not for the initial cost of buying clothing for work. Many jobs have an agreed flat rate expense. Employers should provide required PPE free of charge or reimburse its cost.
What records should you keep?
- Keep invoices for every workwear order, showing the garments and the branding.
- Note what each item is used for and who wears it.
- Keep receipts for cleaning or repairs you claim for.
We provide an itemised quote and invoice for every order, which makes record-keeping simpler.
How do you choose cost-effective workwear?
Whatever the tax treatment, good-value workwear lasts. Our guide to embroidery costs explains what affects the price, and our comparison of polo shirts and t-shirts for staff uniforms helps you pick the right garment. See our workwear and uniforms page and workwear range.
Do we supply customers near you?
We are based in Worcestershire and dispatch orders across the UK, and customers nearby can arrange local collection. See how we work with customers locally on our pages for embroidery in Halesowen and embroidery in Bromsgrove, or browse all areas we serve in the West Midlands.
Frequently asked questions about workwear and tax
Is branded workwear tax deductible for sole traders?
HMRC guidance allows sole traders to claim for protective clothing, clothing that protects everyday clothes, and specialist clothing or uniforms that are not everyday clothing. Everyday clothing cannot be claimed even if worn for work. Ask your accountant how your branded clothing should be treated.
Can I claim for hi-vis and safety boots?
HMRC lists protective clothing needed for work, such as safety boots and hard hats, as an allowable expense for the self-employed.
Do you provide invoices for workwear orders?
Yes. Every order comes with an itemised quote and invoice listing the garments and branding.
Is there a minimum order?
We welcome small orders as well as large ones, so a sole trader kitting out one van and a club ordering a full squad are both looked after. Tell us your quantity when you ask for a quote and we will advise on the best value option.
Do you supply the clothing as well as add the logo?
Yes. We supply the garments from trade brands such as Portwest, Regatta, Result, Gildan and Fruit of the Loom, then embroider or print them, so you deal with one supplier from start to finish.
Where can you check the facts in this guide?
- GOV.UK: Expenses if you are self-employed, clothing
- GOV.UK: Tax relief for uniforms, work clothing and tools
Order branded workwear for your business
Tell us what you need and share your logo, and we will send an itemised quote. You can request a quote, call 07825 818684 or message us on WhatsApp.
