Self Assessment Expenses: The Complete List of What You Can Claim

Claiming all your allowable expenses is the single most effective way to reduce your tax bill. Yet many sole traders miss legitimate deductions simply because they do not know they can claim them. Here is the complete list.

Office and Workspace

If you rent premises:

• Rent and business rates
• Utilities (electricity, gas, water)
• Insurance
• Repairs and maintenance
• Cleaning costs
• Security

If you work from home (actual cost method):

• Proportion of rent or mortgage interest
• Proportion of council tax
• Proportion of utilities
• Proportion of home insurance
• Proportion of internet and phone

If you work from home (simplified expenses):

• 25–50 hours/month: £10/month
• 51–100 hours/month: £18/month
• 101+ hours/month: £26/month

Travel and Transport

• Business mileage at HMRC rates: 45p/mile (first 10,000), 25p/mile (thereafter)
• Or actual vehicle costs: fuel, insurance, road tax, MOT, repairs, depreciation (business proportion)
• Train, bus, and tube fares for business travel
• Taxi fares for business journeys
• Air fares for business trips
• Parking fees for business
• Congestion and toll charges
• Bicycle costs if used for business (buy a bike through the business)

Not claimable: Your ordinary commute from home to a permanent workplace.

Subsistence

• Meals while travelling on business (reasonable cost)
• Accommodation for overnight business trips
• Incidental overnight expenses (up to £5/night UK, £10/night overseas)

Not claimable: Meals at or near your normal place of work (unless you are away on business), business entertaining.

Equipment and Technology

• Computers, laptops, tablets
• Printers and scanners
• Mobile phones (business proportion)
• Software subscriptions
• Website hosting and domain names
• Cloud storage
• Specialist tools and equipment
• Office furniture (desk, chair, shelving)

Items over a certain value may need to be claimed through capital allowances rather than as an immediate expense.

Professional Services

• Accountancy and bookkeeping fees
• Legal fees related to your trade
• Professional indemnity insurance
• Debt collection costs
• Business consultancy

Not claimable: Legal fees for buying property (capital expenditure) or legal costs not related to your trade.

Marketing and Sales

• Advertising (online and offline)
• Business cards and stationery
• Brochures and leaflets
• Website design and development
• Social media advertising
• Trade show and exhibition costs
• Promotional materials and gifts (up to £50 per person per year if branded)

Insurance

• Public liability insurance
• Professional indemnity insurance
• Employer's liability insurance (if you have staff)
• Business premises insurance
• Stock and equipment insurance

Not claimable: Your personal life insurance or health insurance (unless an employer benefit).

Financial Costs

• Business bank account charges
• Interest on business loans and overdrafts
• Credit card charges on business purchases
• Foreign exchange losses
• Bad debts (invoices you cannot collect)
• Hire purchase interest

Clothing

• Protective clothing and safety equipment (hard hats, safety boots, high-vis)
• Uniforms with your business logo
• Costumes for performers

Not claimable: Ordinary everyday clothing, even if you only wear it for work (suits, smart shoes).

Training and Development

• Courses to update or maintain existing skills
• Professional development required for your trade
• Trade publications and journals
• Conferences related to your industry
• Books directly related to your work

Not claimable: Training to acquire new skills unrelated to your current trade.

Staff Costs (If You Have Employees)

• Wages and salaries
• Employer's National Insurance contributions
• Employer's pension contributions
• Staff training
• Recruitment costs
• Benefits in kind

Subscriptions and Memberships

• Professional body memberships (RICS, RIBA, CIMA, etc.)
• Trade association fees
• Relevant journals and publications
• Software subscriptions used for business

Other Deductible Costs

• Stock and raw materials
• Postage and delivery costs
• Packaging materials
• Waste disposal
• Health and safety compliance costs
• Licences required for your trade
• Patent and trademark costs
• Research and development costs

What You Cannot Claim

• Personal expenses (groceries, personal clothing, personal travel)
• Business entertaining (meals with clients, hospitality)
• Fines and penalties (parking tickets, HMRC penalties)
• Donations (unless through Gift Aid, which is claimed separately)
• Your own salary or drawings (you are taxed on profit, not salary)
• The personal proportion of mixed-use expenses

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