Uniforms for staff

The inclusion of your firm’s logo, if sufficiently obvious and recognisable, can turn otherwise ordinary clothing into uniform and not be taxed as a benefit in kind.

If you lend it to staff you can still recover the VAT on the cost even if this is over £50 in a 12 month period.

But ordinary everyday clothing cannot qualify unless the individual components are less than £50 and use can be made of the trivial benefit exemption.