If you’ve spent your own money on clothing or tools you need for work, you might be able to claim tax relief. In this context, a business expense is a cost that is wholly and exclusively incurred for the purpose of your business, such as uniforms, tools, or protective clothing, and can sometimes count as an allowable business expense, reducing the taxable profits you pay income tax on.

Whether you’re employed or self-employed, it’s worth knowing what you can claim—and what you can’t. Not all expenses related to clothing or tools are claimable; only certain expenses incurred specifically for work purposes may qualify.

What You Can Claim as an Allowable Expense

HMRC allows employees to claim business expenses that are considered direct costs and can be treated as a tax deductible expense if they are related to your business in two main categories:

• Cleaning, repairing or replacing specialist clothing (such as uniforms or safety boots).

• Repairing or replacing small tools needed for work (e.g. scissors, screwdrivers).

You can’t claim for the initial cost of buying your uniform or tools. That’s because HMRC classifies these as capital expenses, not revenue expenses.

Please note that legal costs are not included in this category of claimable expenses.

Also note: PPE (personal protective equipment) such as gloves, hard hats, and goggles are not claimable. These must be provided by your employer or reimbursed directly.

Two Ways to Claim Allowable Business Expenses

1. Claim the Actual Costs

If you’ve kept receipts or business records, you can claim allowable expenses for the exact amount you spent. Make sure you claim expenses incurred within the correct tax year.

To do this:

• Go to the government tax relief portal

• Submit your claim under “Other expenses”

• Include details like what the expense was for, when it was incurred, and ensure it is reported for the relevant tax year

These are day to day expenses related to your job, and they must have been used strictly for business purposes.

Remember to include these expenses in your tax returns to ensure accurate reporting and compliance.

2. Use the Flat Rate Allowance

If you work in a role that qualifies for flat rate allowances, you can claim a set amount each year for things like uniform maintenance—no receipts needed. This is known as the simplified expense approach, making it easier to claim without detailed records.

To claim:

• Use the “Uniform, work clothing and tools” section on the same HMRC portal

• Choose your job category to check the flat rate adjustment

If you use your home for both business and personal purposes, you should only claim the business portion of your expenses. When calculating the allowable amount, consider all the rooms in your home at fairly apportion costs.

This is especially useful if you haven’t kept receipts or the actual costs are small.

Can Self-Employed People Claim?

Yes. If you’re self-employed, you’ll need to claim business expenses through your self-assessment tax return. These may include:

• Business use of home (e.g. a proportion of your heating, electricity bill, council tax, or internet bills, as well as other household expenses)

• Business premises costs, including business rates and rent

• Motor expenses used for business travel (including travel expenses such as example fuel)

• Raw materials used in manufacturing or resale

• Capital allowances on business equipment, tools, and computer software

• Interest on business loan or hire purchase agreements (only the interest is allowable)

• Employer contributions to national insurance

• Simplified expenses if you use the flat rate method for personal and business use of your car or home

It’s essential to separate personal expenses from business-related costs. You should have a dedicated business bank account to track business purchases, marketing costs, and other running costs. When costs include both business and personal elements, such as personal expenditure for those living or working on the premises, you must apportion the expense and only claim the business portion.

Managing your business costs and making accurate business cost claims can help improve your cash flow. Only revenue expenditure is allowable for tax purposes; entertainment costs are generally not allowable. Allowable expenses reduce your self employed profits, which in turn reduces the amount of pay tax.

What You Can’t Claim

Some costs might seem work-related but are disallowable expenses under HMRC rules. You can’t claim for:

• Buying your uniform or tools initially

• Donations to political parties

• Parking fines or other penalties

• Meals or entertaining clients (unless specific rules apply)

• Mortgage interest unless you’re claiming for a room in your home used solely for work (in which case, only a business proportion is allowed)

Under traditional accounting, some expenses may be treated differently compared to simplified or cash basis accounting.

Keep Good Records

To make a successful claim, keep accurate business records. This includes:

• Receipts or invoices

• Proof of payment from your business bank account

• Notes on how each cost was for business use

This makes it easier to claim tax relief, prepare your income statement, and prove your case if HMRC asks.

Make a Claim: It’s Simpler Than You Think

If you’ve already paid for tools or work clothing, you may be able to claim tax relief going back up to four tax years. That could mean money back in your pocket.

Start your claim here:
👉 https://www.tax.service.gov.uk/claim-tax-relief-expenses/what-claiming-for

It only takes a few minutes—and you could reduce the amount of income tax you have to pay.