I have a client who is a make up artist. She gets make up all over her clothes so they get ruined on a regular basis. She wants to claim for some of her clothing. She doesn't have any logos on it and I wouldn't say it's protective clothing so I don't think it's allowable. she says she can't wear an apron as it doesn't look professional. Is there any way of her claiming some of the cost?
Why not suggest she gets a tabard or tunic to wear -the type beauticians wear in salons-they look professional .
Not sure hmrc would accept a claim for regular clothing-I have clients putting clothing receipts from all types of shops and always dismiss them.
spot on. Fails the duality of purpose tests (even if was only worn for this role) so non allowable.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
lol. you know that I only posted as you didn't specifically mention duality of purpose (although its there for all to see that knew to look for it).
One thing right... tut... Yet to see you say one thing wrong. (yeah, my error count is higher than yours, I win... Oh, hang on a sec...).
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Thanks. I knew the answer but I know she's going to question it so wanted to just be doubly sure. Oh dear. It's a conversation I'm not going to enjoy especially as her previous accountant allowed it.
Bet if she went for option 4 her client bookings would go through the roof.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Only if she doesn't use them herself, although there may be a bit of wiggle room, assuming she is self employed, as opposed to running a Ltd service company, where she could claim a percentage.
Bit of a stretch though, as I think HMRC would question it, and you would have to argue your point, and probably be able to prove that she only wore them herself XX% of their useful life.
Going back to your opening Q, basically normal clothing is worn for modesty. Unless she goes for option four, she doesn't wear clothes to perform her duties. If she wants to protect them, they need to be designed for the purpose.
The term used is "Wholly and Exclusively for the purpose of trade"
If I had a client who bought a couple of cheap t-shirts to wear for work, that she could get dirty, I wouldn't have an issue putting it through. I have had plasterers who buy a couple of pairs of cheap jog pants and t-shirts a year, and its never been contested. Same goes for Hairdresser - black Tshirts and cheap trousers that get bleach all over them. I'd also claim up to £60 laundry a year. HMRC are not totally unreasonable.
Fancier stuff - I'd say it should be embroidered to make it allowable.
I have always gone with if it hasnt got the company logo on you cant claim it motto, same with the laundry allowance really- that is suppose to be only for uniforms
I disregard all unless it is proper PPE or from a specific uniform shop or they have a receipt for logo/embroidery etc as well
-- Edited by Sharon Eyre on Tuesday 13th of May 2014 09:35:18 PM
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