Q. I act as a DJ for parties and other events. For themed parties (e.g. Halloween, 1970s) I wear clothes to suit the occasion. Can I claim the cost of those clothes as an expense in my self-employed accounts? A. The Taxman will not allow a deduction for the cost of ordinary clothes which are required “for warmth and decency”. However, where the item is needed for safety purposes, like a hard-hat on a building site, the cost is allowable. The same applies for the cost of a costume worn to identify the person in a role, such as a barrister’s legal wig and gown, then the cost is normally allowable. If your clothes amount to a costume for entertaining, then the cost is normally allowable. However, if you also wear those clothes as part of your everyday wardrobe for warmth and decency then the cost is not allowable. Try asking yourself: “would I wear this when I am not working as a DJ”. If the answer is ‘yes’, the cost is not allowable.