Can I claim it?
Bought something for work? Check what HMRC says — for sole traders, limited company directors and employees.
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Category
Office & Home Working
Home office costs
Sole traderPartially allowableLtdIt dependsEmployeeNo
Travel & MileageBusiness mileage
Sole traderYesLtdYesEmployeeIt depends
Equipment & TechnologyComputer equipment
Sole traderYesLtdYesEmployeeIt depends
Professional FeesProfessional subscriptions
Sole traderIt dependsLtdIt dependsEmployeeIt depends
InsuranceBusiness insurance
Sole traderYesLtdYesEmployeeNo
Professional FeesAccountancy fees
Sole traderYesLtdYesEmployeeNo
Training & DevelopmentTraining courses
Sole traderIt dependsLtdIt dependsEmployeeIt depends
Equipment & TechnologyMobile phone
Sole traderPartially allowableLtdIt dependsEmployeePartially allowable
Travel & MileageBusiness travel
Sole traderYesLtdYesEmployeeIt depends
Travel & MileageTrain & rail fares
Sole traderYesLtdYesEmployeeIt depends
Travel & MileageTaxis & ride-hailing
Sole traderYesLtdYesEmployeeIt depends
Travel & MileageHotels & overnight accommodation
Sole traderYesLtdYesEmployeeIt depends
Travel & MileageFlights
Sole traderYesLtdYesEmployeeIt depends
Travel & MileageCongestion charge & ULEZ
Sole traderYesLtdIt dependsEmployeeIt depends
Office & Home WorkingOffice supplies & stationery
Sole traderYesLtdYesEmployeeIt depends
Equipment & TechnologyOffice furniture
Sole traderYesLtdYesEmployeeIt depends
Equipment & TechnologySoftware subscriptions
Sole traderYesLtdYesEmployeeIt depends
Clothing & UniformWork clothing
Sole traderIt dependsLtdIt dependsEmployeeIt depends
Clothing & UniformProtective clothing & safety gear
Sole traderYesLtdYesEmployeeIt depends
Clothing & UniformUniforms & branded workwear
Sole traderIt dependsLtdIt dependsEmployeeIt depends
Clothing & UniformUniform laundry & maintenance
Sole traderIt dependsLtdIt dependsEmployeeIt depends
Clothing & UniformEveryday clothing & business dress
Sole traderNoLtdNoEmployeeNo
Clothing & UniformCostumes & performance clothing
Sole traderYesLtdIt dependsEmployeeIt depends
Office & Home WorkingHome broadband
Sole traderPartially allowableLtdIt dependsEmployeeNo
Marketing & AdvertisingMarketing & advertising
Sole traderYesLtdYesEmployeeNo
PensionsPension contributions
Sole traderIt dependsLtdYesEmployeeIt depends
VehiclesVehicle insurance
Sole traderPartially allowableLtdIt dependsEmployeeIt depends
Travel & MileageParking
Sole traderYesLtdYesEmployeeIt depends
Food & SubsistenceSubsistence (food & drink)
Sole traderIt dependsLtdIt dependsEmployeeIt depends
Office & Home WorkingRent — business premises
Sole traderYesLtdYesEmployeeNo
Office & Home WorkingBusiness rates
Sole traderYesLtdYesEmployeeNo
Office & Home WorkingPremises utilities
Sole traderYesLtdYesEmployeeNo
Office & Home WorkingCoworking & hot-desk membership
Sole traderYesLtdYesEmployeeNo
Office & Home WorkingPremises repairs & maintenance
Sole traderIt dependsLtdIt dependsEmployeeNo
Professional FeesBank charges & account fees
Sole traderYesLtdYesEmployeeNo
Professional FeesInterest on business loans
Sole traderIt dependsLtdYesEmployeeNo
Professional FeesCredit card fees & interest
Sole traderYesLtdYesEmployeeNo
Professional FeesBad debts
Sole traderIt dependsLtdIt dependsEmployeeNo
Professional FeesLegal fees
Sole traderIt dependsLtdIt dependsEmployeeNo
Equipment & TechnologyTools & equipment
Sole traderYesLtdYesEmployeeIt depends
Equipment & TechnologyCamera & photography equipment
Sole traderYesLtdYesEmployeeIt depends
Equipment & TechnologyPrinter, ink & consumables
Sole traderYesLtdYesEmployeeIt depends
Equipment & TechnologyComputer peripherals
Sole traderYesLtdYesEmployeeIt depends
Equipment & TechnologyCloud storage & online backup
Sole traderYesLtdYesEmployeeIt depends
InsuranceProfessional indemnity insurance
Sole traderYesLtdYesEmployeeNo
InsurancePublic liability insurance
Sole traderYesLtdYesEmployeeNo
InsuranceEmployers' liability insurance
Sole traderIt dependsLtdIt dependsEmployeeNo
InsuranceCyber insurance
Sole traderYesLtdYesEmployeeNo
InsuranceIncome protection & personal insurance
Sole traderNoLtdIt dependsEmployeeNo
Staff CostsStaff salaries & wages
Sole traderYesLtdYesEmployeeNo
Staff CostsEmployer's National Insurance
Sole traderYesLtdYesEmployeeNo
Staff CostsSubcontractor & freelancer costs
Sole traderYesLtdYesEmployeeNo
Staff CostsRecruitment & agency fees
Sole traderYesLtdYesEmployeeNo
Staff CostsStaff training
Sole traderYesLtdYesEmployeeNo
VehiclesBuying a car (capital allowances)
Sole traderIt dependsLtdIt dependsEmployeeNo
VehiclesVans & commercial vehicles
Sole traderYesLtdYesEmployeeNo
VehiclesCar leasing & contract hire
Sole traderIt dependsLtdIt dependsEmployeeIt depends
VehiclesFuel & motoring costs
Sole traderIt dependsLtdIt dependsEmployeeIt depends
VehiclesElectric vehicle charging
Sole traderIt dependsLtdIt dependsEmployeeIt depends
Marketing & AdvertisingBusiness cards & printed materials
Sole traderYesLtdYesEmployeeNo
Marketing & AdvertisingWebsite design & build
Sole traderIt dependsLtdIt dependsEmployeeNo
Marketing & AdvertisingTrade shows & exhibitions
Sole traderYesLtdYesEmployeeNo
Marketing & AdvertisingPhotography & video for marketing
Sole traderYesLtdYesEmployeeNo
Marketing & AdvertisingBranded merchandise & promotional gifts
Sole traderIt dependsLtdIt dependsEmployeeNo
Training & DevelopmentProfessional qualifications & exam fees
Sole traderIt dependsLtdIt dependsEmployeeIt depends
Training & DevelopmentConferences & seminars
Sole traderIt dependsLtdIt dependsEmployeeIt depends
Training & DevelopmentBooks, journals & learning materials
Sole traderIt dependsLtdIt dependsEmployeeNo
Training & DevelopmentOnline courses & e-learning
Sole traderIt dependsLtdIt dependsEmployeeIt depends
Training & DevelopmentBusiness coaching & mentoring
Sole traderIt dependsLtdIt dependsEmployeeIt depends
Food & SubsistenceBusiness travel meals
Sole traderIt dependsLtdIt dependsEmployeeIt depends
EntertainmentClient & business entertainment
Sole traderNoLtdNoEmployeeNo
Food & SubsistenceStaff refreshments & working lunches
Sole traderIt dependsLtdIt dependsEmployeeIt depends
Food & SubsistenceOvernight incidental expenses
Sole traderNoLtdIt dependsEmployeeIt depends
Food & SubsistenceEveryday food & drink while working
Sole traderNoLtdNoEmployeeNo