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Expenses if you're self-employed

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If you’re self-employed - a sole trader or individual in a business partnership - you can claim allowable business expenses for costs such as:

  • 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

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