SA103 box 26 — other allowable business expenses
Other Allowable Expenses
A catch-all for legitimate business costs that don't fit neatly elsewhere. The key test is always: was the cost incurred wholly and exclusively for business purposes?
What you CAN claim
- Subscriptions to trade journals and professional publications
- Gifts to clients (up to £50 per person per year, with your business name on them)
- Charitable donations where you receive something in return (sponsorship)
- Bad debts that you've included as income but can't recover
What you CANNOT claim
- Personal gifts
- Political donations
- Client entertaining of any kind
- Anything with a personal element
Common examples for sole traders
Trade journal subscriptionBranded gift (under £50) to a clientBad debt written offSponsorship of a local eventCharitable donation with business benefit
Practical tips
- 1
When in doubt, ask: 'Was this cost incurred wholly and exclusively for business?' HMRC's test is strict
- 2
Keep notes on unusual expenses explaining the business purpose
- 3
A qualified accountant can advise on borderline cases
Track other allowable expenses expenses automatically
Get Sorted categorises every transaction to the right SA103 box — so you never miss a deduction.