Can I claim for clothing and shoes used for delivery work?
You usually cannot claim for everyday clothing or shoes used for delivery work, but specialist protective gear or branded uniforms may count.
Last checked 17/10/2026.
You usually cannot claim for everyday clothing or standard shoes used for delivery work, because HMRC expects you to wear ordinary clothes anyway. If you buy black trousers or a plain jacket just to stay warm on shift, you pay for those out of your own pocket.
When clothing counts as an allowable expense
You can only claim for items that are strictly necessary for the job and serve a specific protective or uniform purpose. This normally means safety gear or items bearing a company logo.
- High visibility jackets and vests needed for site safety
- Steel toe cap boots required for heavy parcel delivery
- Waterproof weather gear specifically branded with a courier company logo
- Protective motorcycle gear like helmets and armoured jackets
Sources
Related
Allowable expenses for delivery drivers: the full list
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What can I claim on top of the mileage allowance?
Anything that is not a cost of running the vehicle - parking, phone, kit, platform fees.
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How much do Yodel drivers actually earn per week?
A realistic look at Yodel take home pay, covering parcel rates, van costs, fuel, and what drivers actually keep after expenses.
Earnings & profitabilityUpdated 17/10/2026
Business miles, commuting and the depot run
A business mile is one driven wholly for the work. Commuting between home and a regular workplace is never claimable. For most gig drivers the working day starts when the app goes on, which makes the drive to a chosen pickup zone personal and the drive between drops business.
Mileage & expensesUpdated 27/08/2026
Record keeping, and how long to keep it
You have to keep enough to show how every figure on your return was arrived at: what you were paid, what you spent, and how far you drove for the work. Records have to be kept for 5 years after the filing deadline for the year they cover.
HMRC & taxUpdated 27/08/2026
Capital allowances on a vehicle
A capital allowance is tax relief on something you bought to keep and use, spread over years rather than deducted at once. You cannot claim capital allowances on a vehicle and use the mileage rate for it, so for most gig drivers this is a road not taken.
Mileage & expensesUpdated 27/08/2026