Office supplies & stationery
Everyday consumables used in the business — stationery, postage, printer ink and similar — are normally allowable.
Sole traderAllowable
Ltd companyAllowable
EmployeeConditional
Conditions
- The supplies must be used for the business.
- Items bought for personal use are not allowable.
Common mistakes
- Mixing personal stationery purchases into business claims.
What to keep
- Receipts for purchases.
Real-world example
A small business buys printer paper, ink and postage for sending client documents. These low-value consumables are straightforwardly allowable.
Frequently asked
Are small consumables claimed differently from equipment?
Yes. Low-value consumables are usually treated as everyday running costs, whereas longer-lasting equipment is often treated as a capital item.
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.