Can I Claim for Clothes, Tools, or Training as a Business Expense?

At Towerstone Accountants we provide specialist personal tax services, for self employed, and individuals across the UK. This article has been written to explain Can I claim for clothes, tools, or training as a business expense, in clear practical terms, so you understand how personal tax and Self Assessment rules apply in real situations. Our aim is to help you stay compliant, avoid costly mistakes, and make confident tax decisions.

One of the most common questions I get from self-employed individuals, freelancers, contractors, and small business owners is whether everyday costs can be claimed as business expenses. Clothes, tools, and training come up time and time again, usually because people feel the cost is clearly linked to their work, yet HMRC does not always see it that way.

From experience, this is an area where genuine mistakes are easy to make. People often assume that if something helps them earn money, it must be deductible. Unfortunately, UK tax rules are more nuanced than that. Some costs are fully allowable, some are partially allowable, and others are not deductible at all, even if they feel work-related.

In this article I want to walk through the rules carefully and practically. I will explain what HMRC actually allows, where people commonly go wrong, and how I advise clients to approach these expenses so they remain compliant while still claiming everything they are entitled to. By the end, you should have a clear understanding of how clothes, tools, and training are treated for tax purposes in the UK and how to apply the rules to your own situation with confidence.

How HMRC decides whether an expense is allowable

Before looking at specific categories, it is important to understand the core principle HMRC applies to all business expenses. The rule is that costs must be incurred wholly and exclusively for the purposes of the trade.

This wording matters more than many people realise. Wholly means entirely, not partly. Exclusively means only for business, not mixed with personal use. If an expense has a dual purpose, one business and one personal, HMRC will often disallow it completely rather than allowing a percentage.

In my opinion, this is where frustration usually starts. People think apportionment should always apply, but HMRC only allows apportionment where a cost can be clearly split, such as home office costs or phone bills. Where personal use is inherent to the item itself, HMRC usually blocks the claim.

When I advise clients, I always say this: ask yourself whether you would still buy the item if the business did not exist. If the honest answer is yes, then it is very likely not allowable. If the answer is no, you are probably on safer ground.

With that principle in mind, we can now look properly at clothes, tools, and training.

Claiming clothing as a business expense

Clothing is by far the most misunderstood category of expenses. Almost every year, I see claims for everyday clothes that should not be there, and it often leads to problems later if HMRC reviews the return.

Everyday clothing and why it is usually disallowed

HMRC is very clear that ordinary clothing is not an allowable business expense, even if you only wear it for work. This includes items such as suits, shirts, trousers, dresses, shoes, and coats.

From HMRC’s perspective, these items provide warmth, decency, and personal benefit. Even if you buy a suit specifically to meet clients or attend meetings, it still counts as everyday clothing. The fact that you would not wear it at home or socially does not change the tax treatment.

I know this frustrates people, particularly professionals who feel their appearance is essential to their income. Accountants, consultants, estate agents, and solicitors raise this point regularly. However, HMRC’s position has been tested many times and remains consistent.

In practice, if you claim for everyday clothing and HMRC opens an enquiry, this is one of the first areas they will challenge.

Uniforms and protective clothing

Where clothing becomes allowable is when it is genuinely a uniform or protective equipment.

Uniforms are items that clearly identify you as part of a business and would not reasonably be worn outside of work. This can include branded clothing with logos or specific uniforms required for your role.

Protective clothing is also allowable when it is needed to keep you safe while working. This includes items such as:

• Safety boots with protective toecaps

• High visibility jackets or vests

• Hard hats and helmets

• Protective gloves

• Overalls or specialist workwear

In my experience, tradespeople usually fall comfortably within this category, provided the clothing is genuinely protective or specific to the trade. A builder wearing steel-toe boots and a high-vis jacket is a straightforward claim. A consultant buying smart shoes is not.

Branded clothing and logos

Branded clothing sits in a grey area and needs careful handling. If the clothing is clearly branded and designed as workwear, HMRC is more likely to accept it. However, subtle logos on otherwise normal clothing can still be challenged.

When advising clients, I usually suggest keeping branding obvious and consistent. A polo shirt with a small discreet logo may still be questioned. A clearly branded uniform worn by staff every day is far safer.

If you are a limited company, the rules are broadly similar, although there can be benefit in providing uniforms to employees. Even then, it must still meet HMRC’s definition of a uniform.

Tools and equipment as business expenses

Tools are much more straightforward than clothing, although there are still important distinctions to be aware of.

Day-to-day tools and equipment

Tools that are used wholly and exclusively for your work are generally allowable. This includes both small items and larger pieces of equipment.

Examples include:

• Hand tools and power tools

• Laptops and desktop computers

• Printers and office equipment

• Cameras and audio equipment

• Specialist machinery

From experience, HMRC rarely disputes these claims provided the tools are clearly linked to the trade. The key issue is whether there is personal use.

If a tool is used purely for work, it is normally allowable. If it is used partly for personal reasons, the treatment depends on whether the use can be split.

Capital expenditure vs day-to-day expenses

Another important distinction is whether the tool is a capital asset. Items with a longer lifespan are usually treated as capital expenditure rather than everyday expenses.

This does not mean you cannot claim tax relief. It simply means the relief is given through capital allowances rather than being deducted directly from profit.

In many cases, this distinction does not matter much in practice because the Annual Investment Allowance allows most small businesses to claim 100 percent relief in the year of purchase. However, it is still important to categorise items correctly.

I often see confusion here, particularly where people expense large purchases incorrectly. While HMRC may not always challenge it, correct treatment matters if your accounts are ever reviewed.

Personal use of tools and equipment

Where tools or equipment are used personally as well as for business, you may need to restrict the claim.

For example, a laptop used partly for work and partly for personal use may only be partially allowable. HMRC expects a reasonable apportionment based on usage.

In practice, I advise clients to be realistic and consistent. Claiming 100 percent business use on a laptop that is also used at home for personal emails and streaming is likely to raise eyebrows.

Claiming training and courses as a business expense

Training is another area where the rules are often misunderstood. Many people assume that any course related to their work must be allowable. In reality, HMRC draws a clear line between maintaining existing skills and acquiring new ones.

Training to maintain or update existing skills

Training that updates or refreshes skills you already use in your business is generally allowable. This includes:

• Continuing professional development

• Refresher courses

• Updates on regulations or industry standards

• Software training for tools you already use

From my experience, HMRC accepts these claims without much issue when they are clearly linked to the existing trade.

If you are already running a business and you attend a course to improve how you do that same work, the cost is usually allowable.

Training that creates a new skill or trade

Where claims fail is when training is designed to create a new trade or significantly expand the scope of what you do.

HMRC sees this type of training as capital in nature or personal development, rather than a business expense. Even if you intend to use the new skill in your business, it may still be disallowed.

For example, if you are a self-employed bookkeeper and you take a course to become a qualified accountant, HMRC may argue that this creates a new profession rather than maintaining your existing one.

This distinction can feel harsh, but it is well established in UK tax law. The test HMRC applies is whether the training enables you to start a new activity, rather than improving how you carry out your current one.

Conferences, seminars, and workshops

Conferences and seminars can be allowable if they are directly related to your existing business. However, HMRC may challenge costs if the event is overly general or includes significant non-business elements.

In practice, I recommend keeping agendas, tickets, and notes where possible. Being able to show how the event relates to your trade can make a big difference if HMRC ever asks questions.

How the rules differ for sole traders and limited companies

Although the principles are similar, there are some practical differences between sole traders and limited companies.

Sole traders

For sole traders, the wholly and exclusively rule applies strictly. Personal and business expenses are closely intertwined, which is why HMRC often scrutinises these claims.

As a sole trader, you must be particularly careful with items that could be seen as personal. Clothing and training claims are common enquiry triggers.

Limited companies

Limited companies can sometimes claim expenses that would be disallowed for sole traders, particularly where benefits are provided to employees. However, this can introduce benefit-in-kind tax implications.

For example, providing protective clothing to staff is straightforward. Providing everyday clothing may create a taxable benefit for the employee.

In my experience, limited company directors often assume the company structure makes expenses more flexible. While there is some truth in that, it also brings additional compliance considerations.

Record keeping and evidence

Regardless of the type of expense, good records are essential. HMRC expects you to keep evidence showing what you bought, when you bought it, and how it relates to your business.

I always advise clients to keep:

• Receipts and invoices

• Course syllabuses or agendas

• Proof of payment

• Notes explaining business use

If you ever need to justify a claim, having clear documentation can turn a stressful enquiry into a straightforward conversation.

Common mistakes I see in practice

From experience, certain mistakes appear again and again.

People often claim:

• Everyday clothes justified as workwear

• Training that leads to a new career path

• Personal equipment claimed as 100 percent business use

• Vague courses with no clear business link

These claims may go unnoticed initially, but they increase the risk of penalties if HMRC reviews earlier returns.

In my opinion, it is always better to be cautious and correct than aggressive and exposed.

What to do if you are unsure

If you are genuinely unsure whether something is allowable, my advice is simple. Ask before you claim.

A quick conversation with an accountant can save significant stress later. HMRC penalties are not just about tax owed, they can also include interest and behavioural penalties if they believe the claim was careless.

From experience, most disputes arise not from deliberate wrongdoing but from misunderstanding the rules. Clarity upfront is always cheaper than correction later.

Key points to takeaway

Over the years, I have seen how small expense decisions can have big consequences. Clothes, tools, and training seem like minor costs individually, but they are areas HMRC understands well and scrutinises closely.

The key takeaway is this. Tools are usually straightforward. Training is allowable when it maintains existing skills. Clothing is only allowable when it is genuinely a uniform or protective equipment.

If you approach expenses with honesty, consistency, and proper records, you can claim everything you are entitled to while staying firmly on the right side of HMRC rules. That balance is what good tax compliance really looks like.

You may also find our guidance on How do I record mileage and travel expenses, and Can I claim tax back if I closed my business, helpful when reviewing related personal tax questions. For a broader overview of Self Assessment deadlines, reporting, and obligations, you can visit our self assessment guidance hub.