Uniforms
Employers may provide uniform to their employees without attracting income tax or employer social security contributions, provided it is specifically designed for work and cannot suitably be used privately, and that the employer pays for the uniform directly.
If the employee purchased the uniform and received reimbursement from the employer, the value received would be deemed to be normal remuneration, and therefore subject to income
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:36