Are you a director of your own limited company?

Employees don't typically claim marketing costs. As an employee, marketing costs are normally paid by your employer as a business expense. If you're spending your own money on marketing for your employer, you should seek reimbursement rather than trying to claim it yourself.

Is this for advertising or direct marketing (ads, social media, content, SEO)?

Marketing costs are generally deductible. Marketing and advertising expenses are generally fully deductible as business expenses. This includes online ads, social media marketing, print advertising, website costs, SEO, email marketing, and promotional materials. These are revenue expenses that reduce your taxable profit.

Is this for website costs (development, hosting, domains)?

Website costs are generally deductible. Website development, hosting, domain names, and maintenance are deductible business expenses. For most small businesses, website costs are treated as revenue expenses and deducted in full. Only very large bespoke systems might be treated as capital assets.

Are these given to many people as general advertising (not specific client gifts)?

Promotional items may be deductible. Small promotional items given away to many people (pens, mugs, t-shirts, etc.) are deductible marketing expenses. The key is that they're given to a wide audience as advertising, not to specific individuals as entertainment or gifts.

Is this client entertainment or hospitality (meals, events, gifts to individuals)?

Entertainment-based marketing is not tax-deductible. While you can spend money on client entertainment and hospitality as a marketing activity, these costs are NOT tax-deductible. HMRC specifically disallows business entertainment from reducing your taxable profit. However, you can still reclaim VAT if you're VAT registered.

Is this for trade shows, exhibitions, or PR activities?

Marketing costs are generally deductible. Marketing and advertising expenses are generally fully deductible as business expenses. This includes online ads, social media marketing, print advertising, website costs, SEO, email marketing, and promotional materials. These are revenue expenses that reduce your taxable profit.

Can I Expense This?

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Can I Expense Marketing and Advertising?

Find out if you can claim marketing, advertising, and promotional costs as business expenses.

Last reviewed: January 2026

Question 1

ℹ️This tool provides general guidance only, not professional advice. Results depend on your specific circumstances.

Can I Expense Marketing and Advertising?

1Question 1

Are you self-employed or a sole trader?

This includes freelancers and contractors not working through a limited company.

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Important disclaimer

This tool provides general guidance based on HMRC rules at the time of writing and is for informational purposes only. It does not constitute professional tax, legal, or financial advice. Tax rules change frequently and this information may be outdated or incomplete. No warranty is given as to accuracy. We accept no liability for any loss, damage, or consequences arising from reliance on this guidance. Use of this tool does not create a professional-client relationship. Your specific circumstances may differ significantly. Always consult a qualified accountant or tax advisor before making financial decisions.