EIM32450 | Other expenses: clothing

No deduction should be permitted under Section 336 ITEPA 2003 for the cost of ordinary clothing worn at work.

The cost of clothing worn at work has been considered by the Courts on a number of occasions. The case law is summarised at EIM32455 and illustrated by examples EIM32460 and EIM32461.

A deduction is permitted for the cost of certain specialist clothing, see EIM32465. The sort of clothing for which a deduction may be permitted is illustrated by examples EIM32471 and EIM32476.

Where a deduction is permitted for the cost of clothing a deduction should also be permitted for the upkeep of that clothing, see EIM32480 and examples EIM32481 and EIM32482.