To begin with, only protective clothes or uniforms are allowed (be it their direct cost or their cleaning cost). A TV presenter will therefore be unable to claim the cost of his wardrobe used to go on air, even it it has never left the studio. As a matter of fact BBC Breakfast host Sian Williams lost such a case with HMRC. The taxpayer, claimed deductions for a ‘professional hairdo’, professional clothing and laundry in her 2004/05 tax return and HMRC did not allow the claim. The taxpayer appealed but the judge found for HMRC, arguing that the taxpayer’s clothing was ordinary everyday wear and not restricted to work. It was irrelevant whether or not the clothing was worn when away from work; it was enough that it could be.
In cases where the clothes are protective or clearly branded, ie. cannot be used outside of work, their cost is an allowable expense and accordingly, their cleaning as well. However HMRC has put limits in place as to how much those expenses can be. They even put up a detailed page with a maximum cost one can deduct based of the type of occupation. For example, the armed forces can claim £100 per year whilst a firefighter can claim £80. Whilst for other employees £60 per year that can be claimed by employees in general where they can meet the statutory test outlined below.
