Complete guide to business expenses: specialist clothing and tools » SMEInsider

Complete guide to business expenses: specialist clothing and tools

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Back to: Complete guide to business expenses: what can I claim as a business expense?

If your line of work means that you or your employees need to wear protective clothing such as overalls, gloves, boots and helmets, or if you need to wear uniforms, these are all tax deductible. This also applies to specialist tools that are issued to individual employees to keep on their person, such as hairdresser’s scissors. There are two ways of approaching this.

Firstly, the company can reimburse the costs as usual, and these expenses will then be deducted from their profits before their corporation tax is calculated. Alternatively, individual employees can be responsible for buying their own specialist clothing. They can then apply to HMRC directly to request that the costs are deducted from the tax applied to their wages. This takes the immediate financial pressure off they SME, as they don’t need to pay out for the clothing and tools in the first place. To go down this route, you’ll need to follow the instructions here

See also:

Complete guide to business expenses: trains, planes, automobiles… and bicycles

Complete guide to business expenses: working from home

Complete guide to business expenses: equipment and furniture

Complete guide to business expenses: professional services, subscriptions and memberships

HMRC information on tax-deductible expenses