Self-employed expenses UK 2026: complete list of what you can claim

What counts as an allowable expense?

An expense is allowable if it is 'wholly and exclusively' for the purposes of your business. HMRC's golden rule: if you could use it personally, it may not be fully deductible. You must keep records (receipts, invoices, bank statements) for at least 5 years after the relevant tax year.

Office and home working expenses

• Rented office or coworking space: 100% deductible.
• Working from home (actual costs method): Calculate the proportion of home used exclusively for work and claim that fraction of rent/mortgage interest, utilities, and broadband.
• Working from home (flat rate): HMRC allows £10/month for 25-50 hours/month, £18 for 51-100 hours, £26 for 101+ hours. Much simpler to claim.
• Stationery, postage, printer ink: 100% if for business.

Travel and vehicles

• Business mileage (own car): 45p per mile for first 10,000 miles, 25p per mile after that. No need to claim actual costs.
• Public transport: Train, bus, taxi for business trips — 100% deductible with receipts.
• Hotels and accommodation: For genuine business travel, fully deductible.
• Subsistence (meals on business trips): Deductible when away from your usual place of work — must be reasonable.

Equipment and technology

• Laptop, desktop, monitor, keyboard — 100% if used exclusively for work
• Smartphone (business use only) — 100%; mixed use — claim business proportion
• Software subscriptions (Adobe, Microsoft 365, accounting software) — 100%
• Camera or video equipment for content creators — 100% if for business

Professional fees

• Accountant or bookkeeper fees — 100%
• Legal fees (contracts, disputes related to business) — 100%
• Professional membership subscriptions related to your trade
• Business insurance (professional indemnity, public liability) — 100%

Marketing and advertising

• Google Ads, Meta Ads, LinkedIn Ads — 100%
• Website costs (hosting, domain, design) — 100%
• Business cards, brochures, promotional materials — 100%
• Photography or videography for marketing purposes — 100%

Staff and subcontractors

If you pay other people to work for you — employees or subcontractors — their wages and fees are deductible. Make sure subcontractors invoice you properly and that you operate IR35 correctly for contractors.

What you CANNOT claim

• Entertaining clients (business entertainment is NOT deductible)
• Ordinary clothing (even if you only wear it for work)
• Personal expenses passed through the business
• Commuting between home and your regular place of work
• Fines and penalties