Can I claim work clothes?
Ordinary clothing is not claimable, even if you only ever wear it for work. Protective gear, overalls and uniform that isn't everyday clothing are, including cleaning and repairs.
HMRC's line: you cannot claim for everyday clothing, such as suits, shirts, dresses or ordinary shoes, even if you only wear them 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 is a short list, and HMRC covers buying, cleaning or repairing everything on it: protective clothing the work needs, like safety boots, hard hats and hi-vis; aprons or overalls that protect your own clothes, if you only use them for work; specialist clothing or uniform that isn't everyday clothing, like a barrister's wig and gown; and costumes for acting, entertaining or advertising your business.
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?
Only if it isn't everyday clothing. A uniform that isn't everyday wear counts, but shirts are on HMRC's everyday list, even if you only wear them for work. Whether a branded top crosses that line is a call for you or your accountant.
Every claim, caught automatically
Snap the receipt and SoleTax files it under the right HMRC category, flags what isn't claimable, and keeps the tax number running. 14 days free, no card needed.
Start your free trialSources: HMRC's SA103F Notes 2026 (the self-employment notes for the tax return), HMRC's Business Income Manual (BIM37910), and gov.uk's guidance on expenses if you're self-employed. Checked on 4 October 2026.