Work Clothing.

SpudGunPaul

In my previous two jobs all clothing/uniform was provided and I had the appropriate tax relief work washing said items at home.

I have recently started a new job and have been given some items of branded clothing basically t shirts that must be worn. The rest of the clothing employees need to provide themselves but there is a stipulation as to what you should wear. I also find the provided footwear uncomfortable.

Can I claim any tax relief for purchasing additional clothing?

Dazed_and_C0nfused

SpudGunPaul said:

In my previous two jobs all clothing/uniform was provided and I had the appropriate tax relief work washing said items at home.

I have recently started a new job and have been given some items of branded clothing basically t shirts that must be worn. The rest of the clothing employees need to provide themselves but there is a stipulation as to what you should wear. I also find the provided footwear uncomfortable.

Can I claim any tax relief for purchasing additional clothing?

Not impossible but highly unlikely.

Why do you think you might be able to claim some tax relief?

What is special about the clothing you have bought?

Andy_L

What has your employer said when you've told them the footwear is uncomfortable?

DullGreyGuy

SpudGunPaul said:

Can I claim any tax relief for purchasing additional clothing?

To the best of my knowledge its only if its specialist clothing like safety boots or chainsaw safe trousers etc you cant claim for a pair of jeans or pants.

Grumpy_chap

DullGreyGuy said:

To the best of my knowledge its only if its specialist clothing like safety boots or chainsaw safe trousers etc you cant claim for a pair of jeans or pants.

That matches my understanding.  

My Accountant expresses it thus:
"You can't claim for the norms of common decency or common presentation"

It is actually a very good phrase that he uses as it is rather clever. 
If you have an anything goes type of job, then the standard is exactly that - ripped jeans and a t-shirt would satisfy the "common decency" part, but you can't claim.
If you have a high-flying city job where a bespoke suit is required, that is required to satisfy the "common presentation" part, but you can't claim for it.
It covers everything in between.
It covers unusual cases also, so the city worker who switches careers and now needs to hang up the suit and invest in ripped jeans for the new venture as a night-club DJ.

It only leaves the safety boots, hi-viz, specific work clothing that does not have a wider purpose outside of being used for the task.
The challenge there is "why hasn't the employer provided the necessary?"

It sounds as though the OP is not able to claim anything. 
That which has been provided is the specific, branded clothing. 
That which is stipulated very likely falls under the "common presentation" part that my Accountant uses.  The devil is in the detail. but I am assuming the employer provides the branded shirts and then specifies "black trousers" or such like.

Given that "black trousers" are not unusual or specialist, then I don't think anything can be claimed.  For a recent temporary job that my wife had, the employer specified that a black suit and white top must be worn.  My wife had none of that.  She was able to equip herself for very low cost at Matalan.  A similar budget approach might be the way the OP needs to look at satisfying the stipulated clothing.

If my assumption that the specified clothing is specialised or far more unusual than "black trousers" or such like, the situation may well be different.

[Deleted User]

THE most famous case in taxation - Mallalieu v Drummond [1983] 57 TC 330 


https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim37910

Boat_to_Bolivia

Because the standard issue work boots I was supplied with were so uncomfortable, when they needed replacing, I asked if I could buy my own but be reimbursed the amount they would usually pay. Fortunately I had an understanding and reasonable employer who agreed. Yes it cost me, but well worth it to not suffer in uncomfortable work boots.

Grumpy_chap

[Deleted User] said:

THE most famous case in taxation - Mallalieu v Drummond [1983] 57 TC 330 


https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim37910

That was an interesting read.  Particularly since the temporary job that required my wife to avail herself of the black suit and white top was at the High Courts.

dealyboy

... just a standard laundry/cleaning tax allowance of £60 (includes wigs).

[Deleted User]

dealyboy said:

... just a standard laundry/cleaning tax allowance of £60 (includes wigs).

Definitely not the case. The gowns alone cost hundreds, wigs c£300.

https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim51130

dealyboy

Hi @[Deleted User] ...

purdyoaten2 said:

dealyboy said:

... just a standard laundry/cleaning tax allowance of £60 (includes wigs).

Definitely not the case. The gowns alone cost hundreds, wigs c£300.

https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim51130

... sorry you obviously know more than I. I was just think semi-facetiously about the cleaning costs.