UK Clothing allowance for staff

Sep 8, 2022
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United Kingdom
We would like to offer our staff a clothing allowance of £600 per year. This isn't for uniform per say, it will be used for jackets/boots etc. which will enable them to undertake their roles more efficiently. The nature of the clothing means that the items can clearly be used outside of work as well.

My preference is for the team not to have to pay tax for this 'benefit' - is this possible?

Furthermore, I would like to have a system where the 'ownership' of the items is over a 12 month period. In other words, at the end of the year, they own the product and a new year commences. If they leave before the year is out, they either 'buy' the months left to keep the clothing or hand it back.

Any help/guidance would be much appreciated!

Thank you in advance.


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