Chef Clothing as an expense

[grannys]

I am a sole trader with a market stall selling pancakes and waffles, to differentiate myself I wear chef clothes, hat trousers, apron etc.

My question is (even after reading information on the HM revenue web site) can I claim these as expense items.

Kind regards

[CDavey9501@aol.com]

I'd day yes. The amounts are probably so small in any case that I'm not sure if I'd loose too much sleep about it if I were an Inspector.

[The Ivy Office Ltd]

If it amounts to a "uniform" or protective clothing that you would not wear normally. then I would say yes.

Otherwise no
see extract from a famous case

The case of Mallalieu v Drummond [1983] 57TC330 established that no deduction is available under Case I/II Schedule D for the costs of clothing which forms part of an ‘everyday' wardrobe. This remains so even where the taxpayer 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 as in Mallalieu).

The cost of clothing that is not part of an ‘everyday' wardrobe (for example a nurse’s uniform or evening dress (‘tails’) worn by a professional waiter) faces no such bar to deduction.

You should therefore allow a deduction for protective clothing and uniforms.



Dennis@taxesclear.co.uk

[grannys]

Thank you both for the prompt answers.

Taking up one of the points "the only question is whether the clothing might suitably be worn as part of a hypothetical person’s ‘everyday' wardrobe." - and as my answer would be no as I do not wear my Chefs clothes when I am not working, I will add these clothing items as expenses.

Once again thanks for the guidance.