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Are uniform laundry and meal costs tax-deductible for mobile workers?

Question:

I am a self-employed train worker and work for a major train operator. Can I add the following employment expenses to my self-assessment in order to claim the tax relief? Firstly, laundry expenses for my uniform; secondly, can I claim for my meal expenses as I work away from my home base and am a mobile worker (travelling up and down the country all day on the train)? 

Arthur Weller replies: 

See HMRC guidance at www.gov.uk/expenses-if-youre-self-employed/clothing, which states that you can claim costs for uniforms and protective clothing. Regarding meal expenses, see also HMRC’s Business Income Manual at BIM47705, where it states that for itinerant trades or mobile workers: ‘If the trade is inherently on the move (no fixed workplace; you travel between locations to do the work), you can claim reasonable food & drink costs while travelling.’ 

I am a self-employed train worker and work for a major train operator. Can I add the following employment expenses to my self-assessment in order to claim the tax relief? Firstly, laundry expenses for my;

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This question was first printed in Tax Insider in February 2026.