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Expenses if you're self-employed

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Marketing and entertainment

If you’re self-employed - a sole trader or individual in a business partnership - check if you are able to claim allowable business expenses for marketing and entertainment.

Marketing

You can claim for marketing costs such as:

  • advertising in newspapers or directories
  • bulk mail advertising (mailshots)
  • website costs

If you’re not sure whether a business cost is an allowable expense contact HM Revenue and Customs (HMRC).

Promotional items

You may be able to claim the costs of things you give away to advertise your business.

Giving away things you sell

You can claim the cost of products you give away to advertise your business if they are things you sell.

For example, you can claim the cost of free samples or one of your products offered as a prize in a competition open to the public.

Giving away things you do not sell

You can claim for most promotional items that display your business name or logo, such as diaries or keyrings. You cannot claim for food, drink, or tobacco.

The maximum you can claim is £50 per recipient per tax year. This limit applies to the total cost of all items given to the same person during the tax year.

Entertainment

You cannot usually claim the cost of entertaining clients, suppliers or customers, including:

  • hospitality at events, such as hiring entertainers or providing food or accommodation to attendees
  • costs directly related to providing entertainment, such as venue hire or transport
  • tickets to sporting, music or other entertainment events

You can claim the cost of an event for your employees, such as an annual staff dinner, if employees are the main attendees.

If you’re not sure whether a business cost is an allowable expense contact HM Revenue and Customs (HMRC).

Food and drink

You cannot usually claim for food or drinks provided to clients, suppliers or customers - for example you cannot claim for the cost of lunch during a meeting discussing work.

You can claim the cost of:

  • providing food or drink to customers if it is part of the service you sell
  • food and drink that you usually sell and are giving away as promotional offers, such as a restaurant’s buy-one-get-one-free meal offer

You can claim the cost of providing food or drink to your employees. You should also check if you need to report meals for employees.

View a printable version of the whole guide

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