HMRC’s default for clothing is that it is for you and not your business even.

The exceptions are uniform, branded clothing, costume for actors and safety wear that is mandated in law.

Uniform

The definition of uniform is quite tightly controlled. Specific advice should be sought if wishing to claim a tax deduction for a uniform. It is generally reserved for commonly recognised uniforms in established professinons such as nursing, policing etc.

Branded Clothing

Where branding is integral to the clothing (ie not simply a pinned badge), the expenditure is tax deductible.

Costume

Costume (sometimes called wardrobe) is tax deductible if it is wholly used for performance and there is no personal use.

Safety Wear

Safety wear especially where work cannot be done without falling foul of health and safety standards is tax deductible.