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HMRC Allowable Expenses Checklist 2026/27
A two-page, tick-box breakdown of what sole traders can and can't claim, mapped to the exact SA103 box numbers.
What’s Included
- A categorised checklist covering office costs, travel, clothing, staff costs, goods and materials, legal and financial costs, and use of home as office.
- Every category mapped to its HMRC SA103 box number, so you know exactly where it goes on your Self Assessment return.
- A dedicated section on common mistakes — costs people frequently try to claim that HMRC does not allow.
- Print-ready A4 format, designed to be ticked off by hand or used as a reference while doing your bookkeeping.
How to Use This Checklist
- Go through each category and tick anything that applies to your business.
- Keep receipts or records for everything you tick — this checklist tells you what's allowable, but you still need evidence if HMRC asks.
- For mixed-use costs (like phone or home costs used partly for business, partly personal), only the business proportion is allowable — this checklist flags where that applies.
- If you're registered for Making Tax Digital, use these same categories when setting up your digital record-keeping.
Frequently Asked Questions
Broadly: office costs, business travel, clothing that is specifically for work (not everyday wear), staff costs, goods bought for resale, legal and financial costs, and a proportion of home costs if you work from home. This checklist breaks each category down in detail with the relevant SA103 box number.
No. HMRC does not allow ordinary clothing as an expense, even if you only wear it for work. Uniforms with a company logo, and genuine protective clothing, are allowable.
HMRC offers a flat rate based on hours worked from home each month, ranging from £10 to £26/month depending on hours. Alternatively, you can calculate the actual business proportion of your rent, utilities and council tax, which sometimes gives a larger claim.
Yes, completely free with no email signup required.
Sources
- Allowable expenses guidance from GOV.UK — Expenses if you're self-employed (checked 2026)
- Simplified expenses from GOV.UK — Simplified expenses