Can CIS subcontractors claim workwear and PPE?
Self-employed CIS subcontractors can potentially claim the cost of qualifying uniforms and protective clothing needed for their trade.
The clothing rules are narrower than many people expect. HMRC does not allow a deduction simply because an item is bought for work or never worn socially.
Genuine protective clothing and uniforms can potentially qualify. Ordinary clothing such as standard jeans, T-shirts, coats and similar everyday items generally cannot be claimed, even if you reserve them entirely for construction work.
What counts as protective clothing?
Protective clothing is clothing worn because the physical nature of the work makes protection necessary.
In construction, depending on the job and actual protective function, potentially qualifying items can include:
Protective boots
Safety footwear designed to protect against construction-site hazards can potentially qualify.
Protective gloves
Gloves required to protect the hands from hazards associated with the trade can potentially qualify.
Protective overalls
Overalls used as genuine protective workwear can potentially fall within HMRC's protective-clothing rule.
Specialist protective wear
Trade-specific protective items may qualify where they are genuinely necessary because of the nature of the work.
“I only wear it at work” is not enough by itself
HMRC distinguishes genuinely protective or uniform clothing from normal civilian clothing. Ordinary clothes retain an intrinsic private purpose even if the trader personally chooses never to wear them away from work.
Can CIS subcontractors claim work boots?
Genuine protective safety boots can potentially qualify where their protective character is required because of the work.
HMRC's guidance recognises protective boots as an example of specialist protective clothing.
Ordinary shoes or boots do not become deductible merely because they are sturdy, convenient or only worn on site. The item needs a genuine protective character rather than being ordinary footwear.
Can you claim gloves and other protective items?
Protective gloves can potentially qualify where they are needed because of the hazards of the construction work.
The same principle applies to other genuinely protective clothing bought for the trade.
The key question is whether the expenditure is for protection required by the nature of the business activity rather than an ordinary personal item.
Can you claim overalls?
Genuine protective overalls can potentially qualify.
HMRC specifically recognises protective clothing as falling outside the normal restriction that applies to an everyday wardrobe.
| Item | General HMRC position |
|---|---|
| Protective overalls | Can potentially qualify where genuinely protective and needed for the work. |
| Safety boots | Can potentially qualify where they are genuine protective footwear. |
| Protective gloves | Can potentially qualify where required because of the hazards of the trade. |
| Ordinary jeans | Generally not allowable, even when worn only on site. |
| Normal T-shirts or jumpers | Generally ordinary clothing and not deductible merely because they are used for work. |
| Ordinary coat | Generally not deductible simply because construction work is carried out outdoors. |
Can a self-employed subcontractor claim a uniform?
HMRC's public guidance specifically lists uniforms as a category of self-employed clothing expense that can qualify.
A genuine uniform is different from ordinary clothing that merely meets a preferred style or standard of dress.
HMRC's manuals make clear that ordinary clothing remains non-deductible even where a particular standard of dress is required for business reasons.
Why can't you claim ordinary work clothes?
HMRC applies the principle that normal clothing has an unavoidable personal purpose because everyone needs clothing as part of ordinary life.
That remains the case even if:
- You only wear the clothes while working.
- The clothes get dirty or damaged on site.
- You keep a separate set specifically for work.
- You would not have bought them but for your construction work.
- You never wear them socially.
Site-only jeans are still ordinary clothing
Setting aside an ordinary pair of jeans, trousers or T-shirts solely for construction work does not change the underlying character of the clothing.
What about clothing with a business logo?
A logo can be relevant when deciding whether clothing genuinely has the character of a uniform, but simply adding a small logo should not be treated as an automatic way to make ordinary clothing deductible.
The overall character and use of the clothing still matter.
Where the clothing is fundamentally ordinary everyday wear, obtain advice before assuming that branding by itself creates an allowable uniform expense.
Can you claim the cost of cleaning protective workwear?
Where clothing itself qualifies as genuine business protective clothing or uniform, reasonable costs of maintaining and cleaning that qualifying workwear can potentially be part of the business cost.
The same logic should not be used to claim laundry costs for ordinary clothes that are themselves private expenditure.
If the underlying item is ordinary personal clothing, washing it after work does not normally convert the cost into a business expense.
Can replacement PPE be claimed?
If qualifying protective clothing becomes worn out or damaged and needs to be replaced for the business, the replacement cost can potentially qualify under the same business-expense principles.
Keep evidence of the purchase and the nature of the replacement item.
What if you are actually an employee rather than self-employed?
This guide is for genuinely self-employed CIS subcontractors. Being paid under CIS does not by itself determine employment status.
HMRC's CIS guidance confirms that employment status is determined by the actual terms and circumstances of the engagement.
Employee PPE rules are different
Employers have health and safety obligations to provide or reimburse required PPE for employees. A worker should not apply self-employed expense rules to an engagement that is actually employment.
Can workwear and PPE affect a CIS tax refund?
Qualifying protective clothing and workwear expenses can reduce taxable self-employed profit.
A lower taxable profit can affect the Income Tax and relevant National Insurance ultimately due, which can then affect the comparison with CIS deductions already suffered.
A refund only arises if the final tax calculation leaves an excess after CIS deductions and other relevant tax payments are taken into account.
See our CIS Tax Refunds Guide for the year-end repayment process.
What workwear and PPE records should you keep?
Keep enough evidence to show both the amount paid and why the item had a genuine business or protective purpose.
Keep receipts
Retain receipts or invoices showing what was bought, the supplier and the price.
Identify the item clearly
Records should make clear whether the purchase was safety boots, protective overalls, gloves or another item.
Record the business reason
Note why the protective clothing was required for your construction trade.
Separate ordinary clothing
Do not include everyday clothing in the claim merely because it appears on the same receipt as qualifying protective items.
Reviewed & Updated
18 August 2026
2026/27
GO TAX REFUNDS
HM Revenue & Customs / GOV.UK
Whether clothing qualifies depends on its character and purpose. Genuine protective clothing and uniforms can potentially qualify, while ordinary everyday clothing generally remains private expenditure even when used exclusively for work.
CIS Workwear & PPE FAQs
Can CIS subcontractors claim work clothes?
Protective clothing and genuine uniforms can potentially qualify. Ordinary everyday clothing does not generally qualify even if it is only worn at work.
Can I claim safety boots?
Genuine protective safety boots can potentially qualify where their protective character is required because of the nature of your work.
Can I claim work gloves?
Protective gloves needed because of hazards in your trade can potentially qualify.
Can I claim jeans and T-shirts that I only wear on site?
Generally no. HMRC does not allow ordinary clothing merely because it is reserved exclusively for work.
Can I claim protective overalls?
Genuine protective overalls can potentially qualify where they are needed because of the physical nature of the work.
Does putting my logo on clothing make it allowable?
Not automatically. Branding may be relevant to whether an item genuinely has the character of a uniform, but a logo should not be treated as automatically converting ordinary clothing into a deductible business expense.
Can I claim washing costs for protective clothing?
Reasonable cleaning and maintenance costs can potentially follow the treatment of genuine qualifying protective clothing or uniform. Ordinary clothing remains subject to the normal private-clothing restriction.
Does claiming PPE guarantee a CIS refund?
No. Qualifying costs can reduce taxable profit, but a CIS repayment depends on your complete tax calculation and the CIS deductions credited by HMRC.
HMRC & GOV.UK Sources
This guide is reviewed against current HMRC guidance covering self-employed clothing expenses, protective clothing and CIS.
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