Saving tax · 6 min read · Updated July 2026 · Written by the Filed Tax team

What can I actually claim? Expenses for the self-employed

Claiming your business costs properly is one of the simplest ways to lower your tax bill — you only pay tax on your profit, not everything that comes in. Here's what counts, and what doesn't.

The golden rule HMRC uses is that a cost must be "wholly and exclusively" for your business. If something is partly personal, you can usually only claim the business share of it.

Costs you can usually claim

Stock and materials you buy to sell or use in your work.
Travel for work — either your actual costs, or HMRC's flat mileage rate of 55p per mile for the first 10,000 business miles in a car and 25p after that. That first-10,000 rate rose from 45p to 55p on 6 April 2026. (Normal commuting to a regular workplace doesn't count.)
Working from home — a share of your bills, or HMRC's simplified flat rate of £10, £18 or £26 a month depending on how many hours you work from home.
Phone, internet and software used for the business.
Tools and equipment, work clothing like uniforms or safety gear, and business insurance.
Accountancy and other professional fees — yes, our fee is itself an allowable expense.

Prefer to keep it simple? If you earn under £1,000 from self-employment, the trading allowance lets you ignore expenses entirely and just not declare it. Above that, you can either claim the flat £1,000 allowance or your actual expenses — whichever is higher.

Costs you can't claim

Anything purely personal, or the personal share of a mixed cost.
Everyday clothing (even if you only wear it for work).
Entertaining clients.
Fines and penalties, such as parking or speeding tickets.
The cost of getting to and from a regular place of work.

The easy way to get it right

The biggest wins come from claiming everything you're entitled to without straying into what you're not — which is exactly where a real person checking your figures pays for itself. Keep your receipts (a photo is fine), and we'll sort the rest.

Never miss an expense again

Send us a photo, we do the rest — from £25 a month.

See pricing →

Related guides

Tax for cleaners — products, kit and travel between jobs
Tax for electricians & trades — tools, van and materials
Tax for photographers — kit and capital allowances
All trades — the expenses for your line of work

This guide is general information, not personal tax advice. Rates, allowances and flat rates can change at each Budget — always confirm the current figures on GOV.UK or ask us to check. Figures reflect the 2026/27 tax year.

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