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Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing

• Overview

  As an employer providing clothing to your employees, you have certain tax,…

• What's exempt

  You don’t have to pay tax and National Insurance on most uniforms or…

• What to report and pay

  If the clothing you provide isn’t exempt, you may have to report it to HM…

• Work out the value

  The value of clothing for tax and reporting depends on whether you give or…

• Technical guidance

  The following guides contain more detailed information: clothing…

Get help to classify textiles and which headings and codes to use.

• Updated: 7 April 2017

Find out which supplies of children’s clothing or footwear are zero-rated for VAT.

• Updated: 28 October 2022

A checklist for fashion professionals working, performing or touring in an EU country, Switzerland, Norway, Iceland or Liechtenstein.

• Updated: 16 November 2022

• Updated: 19 July 2021

Product Recall for Yhong girl's Halloween dress-up star outfit sold via Amazon presenting a serious risk of choking. The product also presents flammability, entrapment and asphyxiation risks.

• Updated: 20 October 2023

• Updated: 1 April 2016

• Updated: 1 January 2011

Immigration staff guidance on the dress code and standards of appearance for Immigration Enforcement criminal investigators.

• Updated: 12 September 2017

Product Safety Reports for Dress up America costumes presenting a serious risk of entrapment, suffocation and choking.

• Updated: 6 January 2023