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Uniform allowance

Is an embroidered logo sufficient?

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Continuing with the expenses review I'm undertaking, just making sure I've picked up all available allowances.

If all staff at an attraction in the leisure industry - including front of house restaurant staff, guides and back office admin staff - are required to wear employer provided tops with the company logo embroidered on the chest - clearly visible - is this sufficient to justify a £60 uniform laundry allowance across the board?

Or would you not bother, give that it's sweetie money? I'm in two minds as to whether to suggest it.

Replies (15)

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Psycho
By Wilson Philips
17th Jun 2020 13:54

I guess it will depend on how conspicuous the logo is - if emblazoned right across the chest I'd say your're fine. If effectively nothing more than a lapel pin, perhaps not. As HMRC say, each case will depend on its merits.

But I'm inclined to take the view that it ain't worth worrying about.

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By paul.benny
17th Jun 2020 14:27

The logo also prevents the provision of clothing being a benefit in kind. Many employees - eg department stores, banks have clothing with discreet employer branding.

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Replying to paul.benny:
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By Anonymous.
17th Jun 2020 15:28

paul.benny wrote:

The logo also prevents the provision of clothing being a benefit in kind. Many employees - eg department stores, banks have clothing with discreet employer branding.

I was going to raise the BIK point. Probably more significant in £ terms than the cleaning allowance. Some of the branding is very "discreet" but presumably HMRC don't take the point.

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By Cheshire
17th Jun 2020 16:33

Used to be you could get away with the branding being on the label inside the garment! (Going back a while I know)

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Replying to Cheshire:
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By Tax Dragon
17th Jun 2020 16:59

I suspect that might have been Inspector-specific. It doesn't accord with current HMRC guidance (e.g. EIM32475), anyway.

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Replying to Tax Dragon:
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By Cheshire
17th Jun 2020 17:06

V large company. 120k staff, although not all wore said uniform, which was THE most disgusting design ever, apart from my school uniform blouse! It was probably before you were born you young thing!

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Replying to Cheshire:
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By Anonymous.
17th Jun 2020 18:52

Cheshire wrote:

Used to be you could get away with the branding being on the label inside the garment! (Going back a while I know)

Suppose it depends exactly what the garment was. If it was a suit for a bank clerk, that's a bit cheeky. If it was a Kwik Fit overall, HMRC might be less concerned about potential private use!

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RLI
By lionofludesch
17th Jun 2020 23:27

Let's get real.

A £60 uniform allowance is £12 a year at 20%. Not worth HMRC pursuing.

It has a logo? Of course it's allowable.

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RLI
By lionofludesch
17th Jun 2020 23:28

Duplicate

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By Paul Crowley
18th Jun 2020 05:02

Problem is trying to get a blanket set of coding changes for employees. Those who are in SA, not a problem just claim. Claimed lots, no issues.
As Lion says HMRC time not worth wasting over £12

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Replying to Paul Crowley:
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By Ben McLintock
18th Jun 2020 10:45

Think the plan would be to just pay employees the allowance free of tax.

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Replying to Ben McLintock:
RLI
By lionofludesch
18th Jun 2020 10:59

Ben McLintock wrote:

Think the plan would be to just pay employees the allowance free of tax.

Thus lumbering the employer with a PAYE liability.

Tax + NI x as many employees as he has.

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Replying to Ben McLintock:
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By Tax Dragon
18th Jun 2020 11:01

To do that, they need it coded out.

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Replying to Tax Dragon:
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By Ben McLintock
18th Jun 2020 11:09

Ah, okay. Thanks folks - so any employer payment isn't exempt but it's tax deductible by the employee.

Think I may try to go back to my previous life of having given next to zero thought to the existence of uniform allowances...

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Replying to Ben McLintock:
RLI
By lionofludesch
18th Jun 2020 11:26

Ben McLintock wrote:

Ah, okay. Thanks folks - so any employer payment isn't exempt but it's tax deductible by the employee.

Think I may try to go back to my previous life of having given next to zero thought to the existence of uniform allowances...

There must be zillions of folk around who just never claim their £12 a year uniform allowance tax relief. It's not a great system. Far too much effort for too little reward.

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