We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
As an employer providing clothing to your employees, you have certain tax,…
You do not have to pay tax and National Insurance on most uniforms or…
If the clothing you provide is not exempt, you may have to report it to HM…
The value of clothing for tax and reporting depends on whether you give or…
The following guides contain more detailed information: clothing…
Get help to classify textiles and which headings and codes to use.
Claiming tax relief on expenses you have to pay for your work, like uniforms, tools, travel and working from home costs.
You might be able to claim tax relief if: you use your own money for…
You may be able to claim tax relief for additional household costs if you…
You may be able to claim tax relief on the cost of: repairing or replacing…
You may be able to claim tax relief if you use cars, vans, motorcycles or…
You can claim tax relief on: professional membership fees, if you must pay…
If you have to travel for your work you may be able to claim tax relief on…
You may be able to claim tax relief on the full cost of substantial…
Get endorsement and approval to apply for the Global Talent visa to work in the UK as a leader in arts and culture - architecture, fashion, film, television.
Find out which supplies of children’s clothing or footwear are zero-rated for VAT.
A checklist for fashion professionals working, performing or touring in an EU country, Switzerland, Norway, Iceland or Liechtenstein.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).