SA103 box 23 — advertising and business entertainment costs
Marketing & Advertising
Costs of promoting your business to potential customers — websites, ads, printed materials, and free samples given to prospects.
What you CAN claim
- Website hosting, domain registration, and design
- Google Ads, Meta Ads, and other paid advertising
- Leaflets, flyers, business cards
- Branded merchandise given to customers
- Sponsorship with your business name prominently featured
- Photography for business use (website, portfolio)
What you CANNOT claim
- Client entertainment (separately treated — not allowable)
- Personal social media costs
- Donations (unless to charity with no business benefit)
Common examples for sole traders
Google Ads campaign spendWebsite hosting annual feePrinted business cardsFacebook/Instagram ad spendBranded tote bags for clientsProduct photography session
Practical tips
- 1
Website redesign costs above £1,000 may need to be treated as a capital expense rather than revenue
- 2
Photography is fully deductible if for business use
- 3
Keep all receipts for ad spend — platforms usually provide monthly invoices
Track marketing & advertising expenses automatically
Get Sorted categorises every transaction to the right SA103 box — so you never miss a deduction.