What Expenses Can I Claim as Self-Employed in the UK?
A practical guide to allowable business expenses for the 2025/26 tax year. Based on HMRC published guidance — for general information only, not professional advice.
1. Who is this guide for?
If you're self-employed, a sole trader, a freelancer, or in a partnership in the UK, you likely complete a Self Assessment tax return each year. Part of that process involves deducting your business expenses from your income, which can reduce the amount of tax you owe.
But figuring out exactly what you can claim is often confusing. HMRC uses the term “allowable expenses” — costs that are accepted as legitimate business deductions. This guide walks through the main categories based on HMRC published guidance to help you understand what may be available.
Note: Limited company directors have different rules for expenses. While many categories overlap, the mechanism (claiming through the company vs. personal Self Assessment) differs. This guide focuses primarily on self-employed individuals and sole traders.
2. The golden rule: “wholly and exclusively”
Before looking at specific categories, it's worth understanding the principle that underpins all of them. According to HMRC, for an expense to be allowable, it must generally be incurred “wholly and exclusively for the purposes of the trade”.
In plain English: the cost should be entirely for your business. If something is partly personal and partly business, you may only be able to claim the business proportion. For example, a mobile phone used 60% for business may allow a 60% claim.
Quick test before claiming any expense:
- ✓Was it incurred for your business (not personal reasons)?
- ✓Can you evidence the business purpose if asked?
- ✓Do you have a receipt, invoice, or record of the expense?
- ✓If dual-use, have you calculated the business proportion?
For the full HMRC guidance on this rule, see gov.uk — Self-employed expenses.
3. Expense categories you may be able to claim
Below are the most common categories of allowable expenses based on HMRC guidance. Each section includes a link to our interactive checker where you can explore your specific situation.
Office costs & working from home
If you work from home, you may be able to claim a proportion of your household bills — heating, electricity, council tax, mortgage interest or rent, and broadband. HMRC offers two approaches:
- •Simplified expenses: A flat rate based on hours worked at home per month (e.g. 25–50 hours = £10/month, 51–100 hours = £18/month, 101+ hours = £26/month)
- •Actual costs: Calculate the business proportion of your total household costs based on rooms used, time spent, etc.
Office supplies (stationery, printer ink, postage) are also generally claimable as business expenses.
Travel & mileage
Business travel costs are generally allowable. This includes public transport fares, parking, and accommodation for overnight business trips. For your own vehicle, you can typically use HMRC's approved mileage rates:
- •Cars/vans: 45p per mile (first 10,000), then 25p per mile
- •Motorcycles: 24p per mile
- •Bicycles: 20p per mile
- •Passengers: Additional 5p per mile per business passenger (cars/vans)
Important: Commuting from home to your regular place of work typically does not count as business travel. Travel to client sites, meetings, and between different work locations generally does.
Equipment & technology
Laptops, computers, phones, printers, and other equipment used for your business may be claimable. If used 100% for business, you may be able to claim the full cost. If used partly for personal use, only the business proportion may be allowable.
You may also be able to claim Annual Investment Allowance (AIA) for capital equipment, allowing the full cost to be deducted in the year of purchase rather than spread over several years.
Check equipment expenses →Software & subscriptions
Software subscriptions, cloud services, domain names, hosting, and professional memberships used for your business are generally allowable expenses. This includes accounting software, project management tools, and SaaS products essential to your work.
Check software expenses →Meals & accommodation
Meals may be claimable as subsistence when you're travelling for business — for example, lunch during a client visit away from your normal place of work. However, your everyday lunch is not typically an allowable expense.
Client entertainment (taking clients to dinner, events, etc.) is generally not tax-deductible in the UK, even if it has a clear business purpose. Hotel stays for genuine overnight business trips are usually allowable.
Clothing & uniforms
Everyday clothing is generally not an allowable expense, even if you only wear it for work. However, you may be able to claim for uniforms, protective clothing, and costumes that are specific to your trade and not suitable for everyday wear. Laundry and repair costs for these items may also be claimable.
Check clothing expenses →Training & professional development
Training courses that update or maintain existing skills for your current trade are generally allowable. However, training to acquire new skills or qualifications for a different trade may not be. Conferences, seminars, and trade events relevant to your business are typically claimable too.
Professional fees, insurance & financial costs
Accountancy fees, legal costs related to your business, professional indemnity insurance, public liability insurance, and business bank account fees are generally allowable. This also includes:
- •Professional body subscriptions (if on HMRC's approved list)
- •Business insurance premiums
- •Bank charges and interest on business loans
- •Hire purchase interest (business proportion)
Marketing & advertising
Costs of promoting your business are generally allowable. This includes website costs, social media advertising, business cards, flyers, Google Ads, directory listings, and PR services. The cost must be for promoting your trade specifically.
Check marketing expenses →Contractors, freelancers & staff costs
Payments to subcontractors, freelancers, and agency staff for business work are generally allowable. If you employ staff, their salaries, National Insurance contributions, pension contributions, and benefits may also be claimable. Be mindful of IR35 rules if engaging contractors.
Check contractor expenses →Pre-trading expenses
Costs incurred before you officially start trading may still be claimable. HMRC generally allows expenses from up to 7 years before trading began, provided the expense would have been allowable if incurred after you started. This might include market research, training, or equipment purchased in advance.
Check pre-trading expenses →4. Common mistakes to watch out for
Based on common queries and HMRC published guidance, here are areas where mistakes are frequently reported:
Claiming client entertainment
Taking clients for dinner or to events is not tax-deductible in the UK, no matter how clear the business purpose. This is a common misunderstanding. Staff entertainment (e.g. a Christmas party) has different rules and may be allowable within limits.
Confusing commuting with business travel
Your regular journey from home to your normal place of work is commuting — not business travel. Only journeys to temporary workplaces, client sites, or between different business locations typically qualify.
Claiming everyday clothing
Even if you bought a suit specifically for client meetings, everyday clothing is not an allowable expense. Only uniforms, protective clothing, or costumes required by your trade may qualify.
Not apportioning dual-use items
If your phone, broadband, or vehicle is used for both business and personal purposes, you should generally only claim the business proportion. Claiming 100% on a dual-use item could be challenged by HMRC.
Mixing mileage with actual vehicle costs
You typically cannot claim HMRC mileage rates and actual vehicle costs (fuel, insurance, repairs) for the same vehicle. Once you choose a method, you generally need to stick with it for that vehicle. Use our mileage calculator to estimate mileage allowance.
5. How to keep records
Good record-keeping is essential. HMRC may open an enquiry into your tax return, and you'll need to be able to evidence your expenses. Here's what HMRC generally expects:
- 1.Keep all receipts and invoices — physical or digital. Photos of receipts are generally acceptable.
- 2.Record the date, amount, and business purpose for each expense. A simple spreadsheet works.
- 3.Keep a mileage log if claiming vehicle expenses — recording the date, destination, purpose, and miles for each business journey.
- 4.Separate business and personal finances where possible. A dedicated business bank account makes this much easier.
- 5.Retain records for at least 5 years after the 31 January submission deadline for the relevant tax year. HMRC can open enquiries within this period.
For full details on record-keeping requirements, see gov.uk — Self-employed records.
6. Key deadlines to know
These are the typical deadlines for the 2025/26 tax year. Always verify current dates on gov.uk as they may change.
| Deadline | What |
|---|---|
| 5 April 2026 | End of the 2025/26 tax year |
| 5 October 2026 | Register for Self Assessment (if not already registered) |
| 31 October 2026 | Paper tax return deadline |
| 31 January 2027 | Online tax return deadline + pay tax owed |
| 31 July 2027 | Second payment on account (if applicable) |
Late filing penalties: HMRC typically charges £100 immediately if your return is late, with additional daily penalties after 3 months, and further penalties at 6 and 12 months. Interest is also charged on late payments.
Frequently asked questions
What expenses can I claim as self-employed in the UK?
Self-employed individuals may be able to claim allowable business expenses including office costs, travel, equipment, professional subscriptions, insurance, marketing, and more. Each expense must generally be wholly and exclusively for business purposes. Check HMRC guidance for your specific situation.
What does "wholly and exclusively for business purposes" mean?
This is the general HMRC rule for allowable expenses. It means the expense should have been incurred entirely for business reasons — not for personal use. Where an item has both personal and business use (e.g. a phone), you may only be able to claim the business proportion. Always check HMRC guidance.
Can I claim for working from home as self-employed?
If you work from home, you may be able to claim a proportion of household costs such as heating, electricity, and internet. HMRC offers a simplified flat-rate deduction or you can calculate the actual business proportion. Consult HMRC guidance or an accountant.
Do I need receipts for self-employed expenses?
HMRC recommends keeping records of all business income and expenses, including receipts, invoices, and bank statements. You should generally keep these records for at least 5 years after the 31 January submission deadline. Good record-keeping helps if HMRC opens an enquiry.
When is the self-assessment deadline?
For the 2025/26 tax year, the paper return deadline is typically 31 October 2026, and the online return deadline is 31 January 2027. Any tax owed is usually due by 31 January as well. Always verify current deadlines on gov.uk.
Can I use simplified expenses instead of actual costs?
HMRC offers simplified expenses for certain categories — flat rates for vehicles, working from home, and living in your business premises. This can make record-keeping easier. You cannot use simplified expenses for all types of costs. Check HMRC guidance to see if simplified expenses suit your situation.
7. Important disclaimer
This article is for general information and educational purposes only. It does not constitute professional tax, legal, financial, or accounting advice of any kind. The information is based on our understanding of HMRC published guidance at the time of writing, which may have changed. We make no representations or warranties about the accuracy, completeness, or suitability of this information for your circumstances. Tax rules are complex and your specific situation may differ significantly from the general guidance described here. Always consult a qualified accountant or tax advisor before making financial decisions or submitting your tax return. We accept no liability for any loss, damage, or consequences arising from reliance on this content.
Official HMRC references
🔗Expenses if you're self-employed
Official HMRC guidance on what counts as an allowable business expense for self-employed individuals.
Check your expenses now
Use our free tool to check if a specific expense may be allowable based on HMRC guidance.