Marketing, entertainment and subscriptions

You can claim allowable business expenses for:

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

You cannot claim for:

  • entertaining clients, suppliers and customers
  • event hospitality

Subscriptions

You can claim for:

  • trade or professional journals
  • trade body or professional organisation membership if related to your business

You cannot claim for:

  • payments to political parties
  • gym membership fees
  • donations to charity - but you may be able to claim for sponsorship payments