EIM31643 - »Ê¹ÚÌåÓýapp general rule for employees: expenses: each and every holder: example
An employee who works in a chemical factory is supplied with protective overalls by their employer. However, they are uncomfortable and restrict their movement and so they buy their own overalls to a design approved by their employer. »Ê¹ÚÌåÓýappy ask for a deduction for the cost of replacing and washing their overalls, see EIM32465.
No deduction is due. Protective clothing is necessary but is supplied by the employer. »Ê¹ÚÌåÓýappy have bought their own overalls of their own volition and this is not an expense that each and every employee in their employment would need to incur, see EIM31640.