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Policy

Protective clothing necessary for work should be provided by the University under Health and Safety regulations. Uniforms may also be provided where it is important for a department or unit to establish a corporate identity amongst its staff.


Tax implications

The provision by the University of protective clothing or uniforms with appropriate un-detachable logos does not give rise to a taxable benefit. However, if there are any circumstances where clothing is provided that can be worn at any time (i.e. without logo) then it is a taxable benefit and should be reported on the P11D.

If an individual is given a clothing allowance or the University agrees to reimburse the individual for items they have purchased personally then this is taxable. It must be paid via the Payroll on a PR12 form and not included on the P11D form.

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