Can I claim tools and workwear as a business expense?

Can I claim tools and workwear as a business expense? Yes for tools and protective clothing such as safety boots and hard hats. No for everyday clothes, even if worn only for work. Under the standard cash basis in 2026-27, tools are an expense when you pay. No. GOV.UK says you cannot claim everyday clothing even if you wear it for work. HMRC's manual says it does not matter that you never wear it anywhere else. The test is whether it could be part of an ordinary everyday wardrobe. Uniforms that are not everyday clothing can be claimed. The GOV.UK and HMRC manual pages cited here do not say that a logo on its own turns everyday clothing into a uniform. If you are not sure whether a cost is allowable, GOV.UK says to contact HMRC. Yes. GOV.UK says you can claim for buying, cleaning or repairing protective clothing and overalls you only use for work. Washing everyday clothes cannot be claimed. Read the full answer, with every source, at rightotax.co.uk.