US: 38-40 to United Kingdom Size 34-36

US: 38-40: Corresponds to a relaxed chest range of 98–102 $\text{cm}$ (38.6–40.2 $\text{in}$), elastic waist range of 84–90 $\text{cm}$ (33.1–35.4 $\text{in}$), and fit classification Relaxed / Comfort Fit.

United Kingdom Size 34-36: Corresponds to a relaxed chest range of 90–94 $\text{cm}$ (35.4–37 $\text{in}$), elastic waist range of 76–82 $\text{cm}$ (29.9–32.3 $\text{in}$), and fit classification Relaxed / Comfort Fit.