Marketing & advertising
The cost of promoting your business — online ads, a website, printed materials, listings — is generally an allowable running cost.
Sole traderAllowable
Ltd companyAllowable
EmployeeNot allowable
Conditions
- The spend must be to promote the business.
- Costs that are personal or that create a long-lived capital asset may need different treatment.
Common mistakes
- Treating significant website development as a simple expense when part of it may be capital.
What to keep
- Invoices for advertising, design and platform spend.
Real-world example
A new business runs a social media advertising campaign and prints business cards. These promotional costs are allowable against the business.
Frequently asked
Is the cost of building a website allowable?
Ongoing running and maintenance costs are usually allowable, while substantial build costs that create a lasting asset may be treated as capital. The split can be worth confirming.
Not sure how this applies to you?
The rules shift with your circumstances. A qualified accountant can confirm what you can claim and handle it for you.
Find an accountantRelated allowances
Source: HMRC guidance · Last checked 2026-03-01
This page is general information based on HMRC published guidance, not tax advice. Status shown is a plain-English summary — your own position can differ. Always check the HMRC source above and speak to a qualified accountant before making a claim.