---
title: "Clothing and uniforms: the strict rules"
description: "Clothing and uniforms: the strict rules"
---
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# Clothing and uniforms: the strict rules
## What does and doesn’t qualify
Clothing is one of the strictest areas in the expenses rules, and the logic catches most claims: ordinary clothes keep you warm and decent as well as dressed for work, so they fail the wholly and exclusively test - a fundamental test expenses must pass to be considered allowable business expenses.
### What never qualifies
Suits, dresses, shoes and other everyday clothing are not allowable, even if you only ever wear them for client meetings and would never choose them otherwise. The dual purpose is what matters, not how you actually use them.
### The exceptions
- Genuine protective clothing needed for the work (hi-vis, steel toecaps, overalls)
- A uniform with permanent, visible branding, such as embroidered logo workwear
- Costumes for performers
đź’ˇ **Good to know:** Adding your company logo to workwear is the practical way to make clothing claimable. A plain jacket worn for work is not a business cost; a branded one is.
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