HMRC Allowable Expenses — Explained

Day-to-day costs of running your business office, including stationery, phone bills, postage and off…

Travel costs for business journeys — but NOT commuting to a regular workplace. If you use your own c…

If you employ staff or use subcontractors, you can claim their wages, PAYE, NI contributions, and pa…

Rent, rates, and utilities for your business premises. If you work from home, use the home office ru…

Costs of promoting your business to potential customers — websites, ads, printed materials, and free…

Fees paid to professionals for your business — accountants, solicitors, business consultants. Member…

Training costs to maintain or improve skills you already use in your business. You CANNOT claim for …

Only specialist protective clothing or branded uniforms are allowable. Ordinary clothes you could we…

In most cases, food and drink is NOT allowable for self-employed sole traders. The main exception is…

The cost of goods you buy to sell on, or materials used in the service you provide. For tradespeople…

Software subscriptions, SaaS tools, and technology used in your business. Monthly/annual subscriptio…

Bank charges, loan interest, and finance costs relating to your business. You can only claim the bus…

If you work from home, you can claim a proportion of your household costs. HMRC offers a flat rate (…

Health costs are rarely deductible for sole traders. The main exception is if health is a requiremen…

A catch-all for legitimate business costs that don't fit neatly elsewhere. The key test is always: w…