Every £100 of allowable expenses you claim saves between £20 and £45 in tax, depending on your income tax rate. Yet research consistently shows self-employed workers miss an average of £1,200 in legitimate claims each year — mainly through not knowing what qualifies.
⛽Partial
Fuel & Petrol
Claimable for business journeys only. The simplest approach is the HMRC mileage rate (55p/mile for first 10,000 miles in 2026/27) rather than actual fuel costs.
✓ Business journeys — client visits, site visits, meetings
✗ Regular commute to permanent workplace
📎Claimable
Office & Stationery
Stationery, printer ink, postage, and office supplies are fully claimable. Home office costs can be claimed via the £6/week simplified flat rate or actual proportional costs.
✓ Paper, ink, stamps, pens, folders, printer paper
✓ Home office: £6/week flat rate (£312/year)
📱Partial
Phone & Internet
Claim the business proportion only. If you use your phone 60% for work, claim 60% of the bill. A dedicated business SIM or phone is 100% claimable.
✓ Dedicated business phone/SIM — 100%
✓ Mixed-use phone — business % only
🍽️Partial
Meals & Subsistence
Only claimable if travelling overnight for business, or away from your normal workplace for an extended period. Regular lunches are NOT claimable, even if you only eat them at work.
✓ Overnight business travel (hotel + meals)
✓ Away from base for 5+ hours: £5 benchmark
✗ Regular lunch near office or workplace
👷Partial
Clothing & PPE
Only specialist or protective clothing with no dual use. Everyday clothing you could wear outside work is not claimable — even if you only wear it at work.
✓ Hi-vis, hard hats, safety boots, branded uniforms
✗ Smart suit, work trousers, everyday shoes
📋Claimable
Professional Fees
Accountant fees, solicitor fees for business contracts, professional indemnity insurance, and professional body subscriptions are fully claimable.
✓ Accountant, solicitor (business), trade bodies
✓ Professional indemnity, public liability insurance
📚Partial
Training & Development
Claimable only for training that improves existing skills in your current trade. NOT for retraining in a completely new field or gaining qualifications for a different career.
✓ CPD, industry certifications, technical skills courses
✗ Career change courses, first-time qualifications
📣Claimable
Marketing & Advertising
Fully claimable. Includes website costs, domain names, hosting, online ads, social media promotion, business cards, and printed materials.
✓ Website, Google Ads, Facebook Ads, leaflets, cards
✓ Domain names, web hosting, design fees
💻Claimable
Software & Subscriptions
Business software, apps, and cloud services are fully claimable. Includes accounting software, project management tools, and industry-specific software.
✓ Adobe, Microsoft 365, Xero, Slack, Zoom, industry tools
✗ Personal streaming, gaming, non-business subscriptions
🚆Partial
Travel & Transport
Business travel is claimable — flights, trains, taxis, and accommodation for business trips. Regular commuting to a permanent workplace is not claimable.
✓ Client visits, conferences, temporary workplaces
✗ Daily commute to your regular place of work
🏠Partial
Home Office
Two methods: simplified flat rate (£6/week = £312/year, no receipts needed) or actual costs (proportion of rent/mortgage interest, heating, electricity based on rooms and hours used).
✓ £6/week simplified rate — no calculations needed
✓ Actual costs — higher claim but more complex
HMRC requires you to keep records of all business income and expenses for at least 5 years after the Self Assessment filing deadline. For 2026/27, that means keeping records until at least January 2033.
Acceptable records include bank statements, receipts, invoices, and mileage logs. HMRC accepts scanned or photographed receipts.