SA103 box 26 — other allowable business expenses
Clothing & Uniforms
Only specialist protective clothing or branded uniforms are allowable. Ordinary clothes you could wear outside work are not — even if you only wear them for work.
What you CAN claim
- Protective clothing (hard hat, hi-vis vest, steel-toe boots, safety gloves)
- Uniforms with your company logo that are not suitable for everyday wear
- Costumes for performers and entertainers
- Cleaning costs for qualifying work clothing
What you CANNOT claim
- Suits, smart clothes, or ordinary work attire
- Clothes you could wear outside of work
- Sportswear unless you're a professional sports instructor using it only professionally
Common examples for sole traders
Steel-toe boots for a tradespersonHi-vis jacket for a site workerHard hat for a builderEmbroidered uniform shirt not wearable as casual clothingCostume for a professional entertainerSafety gloves for a mechanic
Practical tips
- 1
HMRC is very strict on clothing — if in doubt, don't claim it
- 2
Logo branding alone doesn't make a garment a uniform if it could be worn normally
- 3
Performers and entertainers have a broader allowance — check HMRC ESM5560
Track clothing & uniforms expenses automatically
Get Sorted categorises every transaction to the right SA103 box — so you never miss a deduction.