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Can I claim for work clothing, PPE and travel between sites?

By James Fitzpatrick · Fitzpatrick Co · Brighton & Hove · 3 min read

Protective clothing and PPE genuinely required for your trade — hi-vis, safety boots, hard hats, gloves — are fully deductible, but everyday clothing you simply choose to wear for work (even branded workwear) generally isn't, because HMRC's test is whether the clothing has a specific protective or trade function, not just whether you wear it for work.

Travel between different job sites during your working day is deductible, including mileage or public transport costs, but your regular commute from home to a single, permanent workplace isn't — the distinction that matters is whether you have one fixed base or genuinely move between different sites as part of the job, which is the normal pattern for most tradespeople. Keeping a simple mileage log with dates and site addresses makes this vastly easier to substantiate than trying to reconstruct it later from memory at year end. If you're currently guessing your mileage and travel costs rather than logging them as you go, you're very likely either under-claiming what you're entitled to or building a claim you can't properly evidence if HMRC ever asks.

Common questions

Frequently asked questions

Can I claim for work clothing, PPE and travel between sites?
Protective clothing and PPE genuinely required for your trade — hi-vis, safety boots, hard hats, gloves — are fully deductible, but everyday clothing you simply choose to wear for work (even branded workwear) generally isn't, because HMRC's test is whether the clothing has a specific protective or trade function, not just whether you wear it for work.

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Guessing your mileage rather than logging it as you go? Let's get that properly evidenced.

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