Can I claim it?
Search UK tax allowances and see in one glance whether an expense is claimable as a sole trader, limited company director or employee — organised from HMRC guidance.
Home office costs
You can claim a proportion of the running costs of working from home, but the method and amount depend on how you trade and how much you genuinely use the home for work.
Business mileage
Using your own vehicle for business journeys can be claimed using HMRC's approved mileage rates, which cover fuel plus wear and tear.
Computer equipment
Laptops, desktops, monitors and similar equipment bought for the business are generally claimable, typically as capital allowances rather than as a simple running cost.
Professional subscriptions
Membership of a professional body or trade subscription can be claimable where it is relevant to the work you do.
Business insurance
Insurance taken out for the purposes of the business — such as professional indemnity or public liability — is generally an allowable cost.
Accountancy fees
Fees for preparing business accounts and dealing with the tax affairs of the business are normally allowable.
Training courses
Training to keep your existing professional skills up to date is generally allowable, but training to acquire an entirely new trade or qualification is often not.
Mobile phone
Mobile phone costs can be claimed for business use, but the treatment is very different depending on whose name the contract is in.
Business travel
Travel costs for genuine business journeys — train fares, flights, taxis and accommodation — are generally allowable, but ordinary commuting is not.
Office supplies & stationery
Everyday consumables used in the business — stationery, postage, printer ink and similar — are normally allowable.
Office furniture
Desks, chairs and storage bought for business use are generally claimable, usually as capital allowances.
Software subscriptions
Subscriptions to software used in the business — accounting tools, design apps, cloud storage — are generally allowable running costs.
Work clothing
Ordinary everyday clothing is not allowable even if you only wear it for work, but genuine protective clothing, uniforms and costumes can be.
Client entertainment
Entertaining clients or customers is generally not allowable for tax, even though it may be a normal part of doing business.
Home broadband
Home broadband can be claimed in proportion to business use, though treatment differs where the line already exists for the household.
Marketing & advertising
The cost of promoting your business — online ads, a website, printed materials, listings — is generally an allowable running cost.
Pension contributions
How pension contributions are relieved depends heavily on whether you are a sole trader, a company director, or an employee.
Vehicle insurance
Vehicle insurance can be claimed where you are claiming actual running costs of a business vehicle, but not if you are using the mileage method.
Parking
Parking incurred on a genuine business journey is allowable, but parking and traffic fines are never allowable.
Subsistence (food & drink)
Reasonable food and drink costs can be claimed when you are travelling for business away from your normal base, but everyday meals are not allowable.