If you’re considering office uniforms for use by staff, there are tax considerations depending on the style, functionality and use of any logo.

If the uniform can only be worn at work for carrying out work duties, for example a jacket bearing your business logo, there is no tax or NI to pay. Ideally it should be covered by a P11D dispensation but failing that, it needs to be included on the individual’s P11D form followed by an expense claim by the employee (s.336 claim) for the same amount.

These rules do not apply to normal clothing.

Helen Sewell our personal tax specialist can advise further on these sorts of matters and is at [email protected]..