Can I claim work clothes?
Ordinary clothing is not claimable, even if you only ever wear it for work. Protective gear and branded uniform are.
HMRC's line: the cost of ordinary clothing is disallowable, even if only worn for work. The jeans you keep for site days and the smart shirt for client meetings are personal costs in HMRC's eyes.
What does count: protective clothing the job requires, and branded uniform. Hi-vis, safety boots, hard hats, work gloves, knee pads, a polo with your business name on it, chef's whites. If it protects you or brands you, it's claimable.
Quick answers
Can I claim jeans I only wear on site?
No. Ordinary clothing is disallowable even if it is only worn for work. Protective items like safety boots and hi-vis are claimable.
Does a branded t-shirt count?
Yes. Branded uniform, clothing carrying your business name or logo, is allowable, along with protective clothing the work requires.
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Join the betaSources: HMRC's SA103F Notes 2026 (the self-employment notes for the tax return) and HMRC's Business Income Manual (BIM37910). Checked on 4 July 2026.