Can I claim employees uniform against my tax?

[Katymac]

I don't think I can claim mine but I wondered if I could claim for the tops I bought my employees?

I'm getting an early start on the end of the year

Have found www.hmrc.gov.uk/incometax/relief-tools.htm which is more for the employee - if you made them buy the uniform then they could claim the cost of it as an expense, but that's not really what you're asking is it?

Will keep searching

Have found this

"Generally if it's not work related then it is not allowable against your tax liability. The main item that HMRC will not allow is entertaining and most companies also exclude this from their expenses policy. Uniforms is an area which is not concrete. If the uniform you have for your work can not be used outside of work then you can claim. But even some lawyers could not claim for their work attair as it was deemed that it could be used elsewhere. The Inland Revenue have strict rules here."

which comes from here

Hopefully someone more knowledgable will come along to help soon.

Yes, pretty sure you can. I'm assuming you are self-employed and therefore operating under Schedule D Case I. The test for this is whether the expense was incurred wholly and exclusively for the purposes of the trade. Workplace uniforms usually satisfy this test and are usually fully deductible.

Well I make my childminders wear purple poloshirts & fleeces (cos I'm mean)....but I buy them

This is hard

Yes you can claim for the cost, but you might create a taxable benefit for your employees: see here.

Oh

Damn

I bet Tesco don't have this problem

If you write to HMRC and explain that you make uniform jackets with a logo available for your employees to use (you do not give them the jackets, they have to give them back if you ask for them), and ask for 'a dispensation from any reporting on forms P9D/P11D' they should grant this.

Your employees should also be able to claim up to £60 each year as the cost of laundry - see here (alternatively you could pay them this amount as an untaxed expense allowance).

I might ring them & ask

Thanks

I can't see it being a taxable benefit. The uniforms are owned by you and are wholly for use in your business.

It is seen as a benefit as a gift/allowance has taken place.

As always in tax common sense does not apply, the guidance I linked to does. Note particularly the de minimis rule - how much would you pay for a fleece with "icky wickle childminding" on it? The maximum annual benefit is 20% of that so Katy you are doing the right thing - no-one at the tax office is going to make you fill in a P9/11D for £2, or penalise you for not doing so.