Self-Employed Expenses Guide (UK)
What you can claim - and what most people get wrong

Self-employed expenses: what you can claim (UK guide) 

If you’re self-employed, claiming the right expenses can make a big difference to how much tax you pay.

The rules aren’t always straightforward — and it’s easy to either miss things or get them wrong.

Most people either miss expenses or claim things incorrectly — both can cost you.

What counts as an allowable expense? 

An expense must be wholly and exclusively for business use. If it’s partly personal, only the business portion can be claimed.

Common expenses you can claim 

• Phone and internet (business use) 

• Travel to temporary workplaces 

• Materials and stock 

• Working from home (reasonable proportion or flat rate) 

• Office/admin costs 

• Professional fees

Travel and mileage 

Travel to a permanent workplace isn’t allowable. 

Travel to temporary workplaces usually is — but if you attend the same place regularly over time, it may become permanent. 

Working from home 

You can claim a reasonable proportion of utilities, internet and housing costs or use HMRC’s flat rate method. 

Materials and stock

Anything you buy to sell or use in your work.

Office and admin costs

Stationery, software, postage and printing costs can all be claimed.

Professional fees

Accountant fees, insurance and legal costs can all be claimed.

Clothing

Uniforms and protective clothing can be claimed. Everyday clothing cannot be claimed — even if it’s worn for work.

 

Expenses you can’t claim 

• Personal expenses 

• Fines or penalties 

• Everyday clothing 

• Client entertaining (not tax deductible)

Common mistakes to avoid 

• Claiming personal costs 

• Getting travel rules wrong 

• Not keeping receipts 

• Guessing figures at year end 

• Missing allowable expenses 

Simple checklist 

• All expenses included 

• Personal costs removed 

• Travel treated correctly 

• Records kept up to date 

Need help with your accounts?

If you’d rather have everything handled properly and know it’s all been done right, feel free to get in touch with LMR Accounting for clear, straightforward support.