Expenses if you're self-employed
Subscriptions
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).