No evidence

Claim for deduction of expenses for laundering work clothes

The taxpayer appealed against a notice of coding because HMRC had removed an allowance of £2 200 for laundering work clothes. He had claimed and received similar expenses in earlier years which HMRC had unsuccessfully challenged because it had been too late to open enquiries.

The issue was that the claim was for much more than the fixed sum – £60 – which HMRC will accept without additional evidence as representing the average cost of upkeep and replacement of uniforms (Employment Income Manual EIM 32485 ‘Other expenses: clothing: the cost of upkeep and replacement of uniform and protective clothing: laundry costs’).

The First-tier Tribunal said the taxpayer had failed to produce any evidence to support his claim. It did not accept his representative’s assertion that it was neither practical nor possible for the taxpayer to provide evidence of his expenditure on cleaning...