Photographer Providing Clothes As Expenses?

[Deleted User]

If a photographer has to buy clothes that are for the purpose of a one off photoshoot, then do these purchases count as deductible expenses?

lemontart

yes it is a cost to do the job and therefore is an expense

Savvy_Sue

Although with clothing do you not have to be able to establish that these are not clothes you would wear for any other purpose?

So if this is a period costume for a Jane Austen event, it would be fine. If it is just a purple suit for a wedding where the bride wants everyone in purple, less clear cut.

[Deleted User]

The clothes would not be special costumes but they are what I specifically need the model to wear in a shoot so I have to pay for the outfit and will not be using it myself for any other purpose other than that particular photoshoot. Seems like a grey area here for photographers, I can understand how buying a nice suite for going to an office job would not be an expense but surely if it is an outfit bought for the job and required for the job then it is deductible. Even HMRC could not answer this themselves!

Savvy_Sue

Ah, well, if you're buying the clothes for someone else, and you are keeping them, then clearly (IMO) that's an expense you can offset against profit.

If you are buying them for the model and s/he gets to keep them, I have absolutely no idea ...