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

Protective clothing and PPE you need for the job, such as boots, hi-vis and hard hats, are deductible, and so are genuine uniforms. Everyday clothing is not, even if you only wear it at work. Travel between different sites is allowable, but the normal journey to a permanent workplace is not.

Clothing

HMRC's guidance allows uniforms, protective clothing needed for the work and costumes for actors and entertainers. It does not allow everyday clothing, even if you wear it for work. The test is what the item is, not how often you wear it.

In practice that means safety boots, hi-vis, hard hats, gloves and goggles are in. Jeans, T-shirts and hoodies are out. If you are unsure whether branded workwear counts as a uniform, ask before claiming.

Travel

Travel between different jobs during the day is deductible, and so is travel from home to a temporary site. The commute to a permanent workplace is not. Tradespeople who move from job to job usually fall on the allowable side.

You can claim actual running costs by business-use percentage or use HMRC's simplified mileage rates, which are a fixed rate per business mile. You cannot do both for the same vehicle.

Worked example

What to do

1. Use a mileage app or log with date, site and business or private.
2. Keep receipts for boots and PPE.
3. Separate clothing you can claim from clothing you cannot.
4. Decide on the vehicle method with us before the year starts.

Common mistakes

• Estimating mileage at year end.
• Claiming everyday clothing.
• Claiming the commute to a permanent base.
• Claiming a fine or penalty charge.

Sources: GOV.UK: clothing expenses for the self-employed · GOV.UK: simplified vehicle expenses