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

Introduction

When you run your own business or work as a self-employed professional, keeping track of allowable expenses is key to reducing your tax bill. Many people wonder whether everyday items like clothes, tools, or training costs can be claimed as business expenses.

The answer depends on how directly those items relate to your work. HMRC allows deductions only for costs that are wholly and exclusively for business purposes. This article explains when you can and cannot claim for clothing, tools, or training as business expenses and how to make sure your claims meet HMRC’s rules.

Claiming for Work Clothes

In most cases, ordinary clothing cannot be claimed as a business expense, even if you wear it to work. HMRC considers everyday clothes to have a personal benefit, meaning they are not “wholly and exclusively” for business use.

However, there are a few exceptions where you can claim for clothing, such as:

• Protective clothing: Items like safety boots, hard hats, gloves, or high-visibility jackets needed for health and safety reasons.

• Uniforms: Clothing that identifies you as part of a business, such as branded shirts or uniforms required by your employer or trade.

• Costumes for performers: Actors, entertainers, or performers can claim for costumes or stage clothing that would not be suitable for everyday wear.

Example:
A construction worker can claim for steel-toe boots and overalls, as they are required for safety and used only for work. However, an accountant cannot claim for business suits, even if they are worn to client meetings.

Claiming for Tools and Equipment

Tools and equipment used for business purposes are generally allowable expenses. The type of claim depends on whether the tools are short-term consumables or long-term assets.

• Consumable tools: Items that wear out quickly, such as drill bits, small hand tools, or stationery, can be claimed as day-to-day expenses.

• Capital equipment: Larger tools or machinery that last for several years, such as computers, power tools, or specialist equipment, are treated as capital assets. You can claim for these under capital allowances or the Annual Investment Allowance (AIA).

When claiming for tools, you must make sure they are used primarily for business. If a tool is used for both work and personal tasks, you can only claim the business-related portion.

Example:
A self-employed plumber can claim for spanners, pipe cutters, and power tools used on jobs. A carpenter buying a new circular saw costing £400 can claim it as a capital expense and deduct the full amount under AIA.

Claiming for Training and Professional Development

Training can also be claimed as a business expense, but only under specific circumstances. HMRC distinguishes between training that helps you maintain or update existing skills and training that provides new skills.

You can claim for:

• Courses, workshops, or seminars that improve skills or knowledge relevant to your current trade or profession.

• Continuing professional development (CPD) required by a regulatory body or professional organisation.

• Associated travel and accommodation costs when attending work-related training.

You cannot claim for training that helps you start a new business or learn a completely new trade, as HMRC considers this an investment in personal development, not a business expense.

Example:
A qualified solicitor attending a CPD course on new legal regulations can claim the cost as a business expense. However, if that solicitor takes a course in photography to start a new career, the training cost is not allowable.

How to Claim Correctly

To claim these expenses, you should:

1. Keep detailed records and receipts for all purchases.

2. Ensure each expense is directly related to your business activity.

3. Exclude any personal use portion (for example, if a laptop is used for both business and personal purposes).

4. Record the claim in your Self Assessment tax return or through your company’s accounts.

Common Mistakes to Avoid

• Claiming for everyday clothing: Business attire like suits or shoes is not deductible.

• Forgetting partial use adjustments: You can only claim the business-related proportion of tools or training.

• Not keeping receipts: HMRC requires evidence for all expense claims, especially for higher-value items.

• Confusing capital and revenue expenses: Long-term assets should be claimed as capital allowances, not as day-to-day expenses.

Example Scenario

Sarah is a self-employed personal trainer. She buys branded workout gear with her business logo (£250), a new set of weights (£600), and attends a nutrition course (£400).

• The branded clothing qualifies as a uniform and can be claimed as an expense.

• The weights count as equipment, so she claims the cost under capital allowances.

• The nutrition course is relevant to her existing work, so it is also an allowable expense.

However, if she took a yoga teacher training course to expand into a new area, HMRC would not allow it as a business expense.

The Role of an Accountant

An accountant can help you:

• Identify which expenses qualify under HMRC’s “wholly and exclusively” rule.

• Distinguish between capital and revenue expenditure.

• Calculate accurate business-use percentages for mixed-use assets.

• Ensure all claims are properly documented in your tax return.

Having professional advice reduces the risk of errors and ensures you do not miss legitimate deductions.

Conclusion

You can claim for clothing, tools, or training as business expenses if they are directly related to your current trade or profession and meet HMRC’s “wholly and exclusively” rule. Protective clothing and professional tools are usually allowable, while everyday clothes and training for new skills are not.

Keeping accurate records and seeking advice from an accountant will help you claim correctly, maximise your allowable deductions, and stay fully compliant with tax rules.