Trainers - Allowable Expense or not?

lmiddleham Registered Posts: 71 Regular contributor ⭐

I'm helping a friend with their accounts, and they have asked whether their trainers would be an allowable expense.

He did buy them for his job, but of course, will wear them outside of work too.

It would be tricky to split between personal/business use and from what I can find in HMRC manuals I think their dual purpose counts them out of being allowable.

I'd be happy if someone can confirm my thinking though.

His trainers aren't branded with the gym he works with, unlike his other clothing which the gym provides.


  • SarahJS
    SarahJS Registered Posts: 273 Dedicated contributor 🦉
    I'd say not allowable at all - surely if you can claim for trainers for working at a gym then you'd be allowed to apply for suits for working in an office....
  • clegganator
    clegganator Registered Posts: 184 Dedicated contributor 🦉
    Duality of purpose. Not a chance. Perhaps if the gym started making branded trainers that he had to wear, but until then there's no reebok relief.
  • wildgoose1uk
    wildgoose1uk Registered Posts: 200 Dedicated contributor 🦉
    Agreed - Sadly not allowable.
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