Are my comfy shoes tax-deductible?
I get asked this a lot by clients, and I'm afraid the answer is probably "no".
There are three magic words to consider when it comes to deciding whether something should be put through as an allowable expense in your tax return. Those words are "wholly and exclusively".
In other words, if they're suitable only for your business then they would be classed as an allowable expense - think steel toe-capped safety shoes for use on a building site or in a factory. But if they're a standard pair of flat shoes or trainers, then there would be a possible duality of purpose. Yes, you need to have comfortable footwear when you're on your feet treating clients all day, but even if you wouldn't wear them outside your treatment room, HMRC's guidelines say that you could wear them for purposes outside of work, so these can't go through your tax return.
Other clothing that you can claim for on your tax return is uniform. Again, a standard top and trousers wouldn't class as a uniform, as they could be worn away from work. But if that top and trousers include your logo on them, they become allowable expenses. Or swap that top for a beauty tunic instead, and that would be counted as protective clothing.
If you'd like to ready HMRC's official guidelines on this subject, you can do so by clicking this link.