Unfortunately most claims for business clothing are non-allowable, this is due to them having an “intrinsic duality of purpose” as set out in the famous case of Mallalieu v Drummond [1983]. In this case a barrister wanted to claim for her “court clothing”, something that she would not wear outside of work, however the judge ruled that a wardrobe of everyday clothes even, if they were used solely for work, have a dual purpose in that the clothes gave warmth and decency.

There are a number of occasions when you can claim the cost of clothing; if you are an actor you can claim the cost of your ‘costumes’.  If you are a TV presenter it is allowable to claim a suit if acquired solely for use in front of cameras. If you were so lucky to be attending the premiere performance of your latest film, then you can claim the cost of your gown. However, the gown is only allowable if the sole purpose was for the premiere only. Now here is the amazing part about the gown, if after the premiere there was some private use, then this DOES NOT result in a disallowable expense.

You can also claim for clothing if it is required for health and safety, such as overalls, gloves, boots and helmets etc. These expenses are typical of the construction industry, but what you can also claim for is the repairing, cleaning and replacement of these specialist clothes too.

If your current accountant has not claimed these expenses for you, then it’s time to question “are they proactive in looking after you?”  If the answer is no, then it’s time you called Nimbus Accounting to arrange a free initial meeting to discuss how we can save you tax.