In Karl Higginbottom, Karl Critchley & Michael Lyon v HMRC [2019] TC6521 three employed workers were unsuccessful in claiming tax relief on for the costs of launtry and personal hygiene.  They were unable to prove how much they had spent and whether the costs were incurred in performance of their duties as employees.

Three employed workers claimed tax relief for their costs of washing their clothes and protective workwear and themselves every day.

Their claims were for £2,200 for most years, as estimated by their adviser

  • Mr H worked in the drainage and sewerage industry.
  • Mr C was a school outside maintenance worker.
  • Mr L worked in the drainage and sewerage industry.
  • Their claims included claims for cleaning protective outer clothing.
  • All claims includes claims for the costs of washing their ordinary clothing.
  • They also claimed the costs of personal hygiene products.
  • No one retained receipts for expenditure.

The FTT found that the taxpayers:

  • Were unable to establish the actual costs incurred.
  • Were unable to prove that they are wholly, exclusively and necessarily incurred in performing the duties of their employments.

Based on the evidence the FTT was not satisfied that any higher figure has been incurred on such expenses and it limited the claim to the amounts set by the Treasury of £60 per year.

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Karl Higginbottom, Karl Critchley & Michael Lyon v HMRC [2019] TC6521

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