At Price Hill & Co Limited, we aim to maximise the take home pay of our clients. We use different mix of tax strategies to ensure that our clients take advantage of all legally available expenses and allowances.

By including legitimate business expenses, it is possible to reduce the tax burden and increase the take home pay.

The business expenses claimed by consultants must be legitimate.

As a general a consultant can’t get tax relief for the cost of clothing they wear to work – but there are some exceptions. For example, if you work in a sector like the building trade or the metal working industry you’ll have to wear protective clothing like:

Overalls
Gloves
Boots
Helmets
Uniforms in certain circumstances.

Different treatment for ‘uniform’, ‘costume’ and an ‘everyday wardrobe’

Expenditure on ordinary clothing worn by a consultant during the course of business is not allowable. This remains so even where particular standards of dress are required by, for example, the rules of a professional body.

The case of Mallalieu v Drummond [1983] 57TC330 established that no deduction is available under for the costs of clothing which forms part of an ‘everyday’ wardrobe. This remains so even where the consultant can show that they only wear such clothing in the course of their profession. It is irrelevant that the person chooses not to wear the clothing in question on non-business occasions, the only question is whether the clothing might suitably be worn as part of a hypothetical person’s ‘everyday’ wardrobe.

Most professionals have to keep up appearances but their clothing costs are not allowable even where they amount to a quasi uniform.

The cost of clothing that is not part of an ‘everyday’ wardrobe such as Safety clothing can be claimed as an expense.

In summary, most IT consultants will not able to claim the cost of their clothing as a legitimate business expense. However, aviation consultants and consultants in the medical profession may be able to clam safety workwear or for uniforms.