Claiming clothes, make-up and haircuts: the duality of purpose rule

The core test for any business expense is that it must be incurred "wholly and exclusively" for the purposes of the trade. If a cost also serves a personal purpose, even partly, it generally fails this test — this is known as the duality of purpose rule.

Clothing almost always fails this test because, beyond any content use, it also keeps you warm and appropriately dressed — a basic human need that exists regardless of your job. HMRC has tested this in tribunal cases and consistently applied the same principle across professions, from barristers to broadcasters.

The same logic extends to make-up and everyday grooming. Even if you genuinely would not wear a particular look outside of filming, the underlying function — personal appearance and hygiene — is inherently dual-purpose in HMRC’s view.

There are narrow exceptions. Costumes, character outfits, or clothing that is not fit for everyday wear (think a mascot suit or a one-off, highly impractical styled piece bought purely for a themed video) can usually be claimed because there is no personal-use element to disallow.

Clothing that is permanently and conspicuously branded with your business name or logo, and not realistically worn outside work, is treated more like uniform or promotional material and is often allowable.

Protective clothing needed specifically for a shoot — for example, safety gear for an outdoor stunt video — is a genuine cost of that activity and does not carry the everyday personal-use problem that ordinary clothes do.

Haircuts and routine salon treatments are treated the same way as clothing: because they maintain your everyday appearance regardless of your job, they are disallowed even for creators whose look is central to their brand.

A one-off dramatic transformation commissioned specifically for a brand campaign or a single piece of content — agreed contractually and clearly not part of your ongoing personal style — sits in a greyer area and is worth discussing with your accountant before claiming.

Separately from the expenses question, gifted clothing, beauty products or salon treatments received in exchange for posting content are taxable as income at their market value, whether or not any related cost could ever be claimed.

Because this area is genuinely inconsistent across public advice, and HMRC does look closely at creator claims in this category, it is worth keeping clear notes on why any borderline clothing or grooming cost was incurred, including any contract requiring a specific look.

Source: Income Tax rates and allowances (gov.uk) · Self Assessment (gov.uk)