Expenses if you're self-employed
Staff expenses
If you’re self-employed - a sole trader or individual in a business partnership - you can claim allowable business expenses for costs such as:
- employee and staff salaries
- bonuses
- pensions
- benefits
- agency fees
- subcontractors
- employer’s National Insurance
- training courses related to your business
You cannot claim for carers or domestic help, for example nannies.
If you’re not sure whether a business cost is an allowable expense contact HM Revenue and Customs (HMRC).