You can expense the cost of merchandise that clearly advertises or promotes your side business. The clothing you wear to work could also be expensed.
You can expense any clothing that is necessary for you to run your business, for example:
- Merchandise that clearly shows your business logo
- Protective clothing (steel cap boots for a tradesman)
- Costumes for entertainers (musicians, actors etc.)
- Uniform that you have to wear to work, and can't wear anywhere else
Any clothing that could also be used outside your business shouldn't be expensed, such as:
- Trainers or sneakers (even if you are a personal trainer)
- Jeans and a shirt (even if you only wear those clothes to work)
- A suit (even if you work as an estate agent and you have to wear a suit to work)