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Business expenses you can claim if you're self-employed
If you’re self-employed, your business will have various running costs.…
Claim items you’d normally use for less than 2 years as allowable…
You can claim allowable business expenses for: vehicle insurance repairs…
You can claim allowable business expenses for: uniforms protective…
You can claim allowable business expenses for: employee and staff salaries…
You can claim allowable business expenses for: goods for resale (stock)…
Accountancy, legal and other professional fees can count as allowable…
You can claim allowable business expenses for: advertising in newspapers…
You can claim allowable business expenses for training that helps you:…
Keep records of all your business expenses as proof of your costs. Add up…
Claiming tax relief on expenses you have to pay for your work, like uniforms, tools, travel and working from home costs.
You might be able to claim tax relief if: you use your own money for…
You may be able to claim tax relief for additional household costs if you…
You may be able to claim tax relief on the cost of: repairing or replacing…
You may be able to claim tax relief if you use cars, vans, motorcycles or…
You can claim tax relief on: professional membership fees, if you must pay…
If you have to travel for your work you may be able to claim tax relief on…
In most cases you can claim tax relief on the full cost of substantial…
Tax and reporting rules for employers who provide transport subsistence expenses for employees.
As an employer paying your employees’ travel costs, you have certain tax,…
You’ll be exempt from reporting or paying anything if the cost is for: a…
You must report your employees’ travel to HM Revenue and Customs (unless…
The following guides contain more detailed information: travel expenses…
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
If you’re eligible, you can claim Income Tax relief on your job expenses by post using form P87, or by phone.
Find out if simplified expenses suits your business. Compare what expenses you can claim using simplified expenses with what you can claim by working out the actual costs.
Tax and reporting rules for employers covering the cost of personal expenses on overnight business trips
Use this list to check if you can claim a fixed amount of tax relief (also known as 'flat rate expenses') for your work expenses if you're an employee.
Tax and reporting rules for employers providing entertainment for clients
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Tax and reporting rules for employers covering the cost of employees' bills for services or goods
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
How to tax employee expenses for entertaining clients.
Find out about the legal background to expenses payments and benefits received by directors and employees.
Tax and reporting rules for employers providing clothing expenses and benefits, including uniforms and protective clothing
This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.
Find out more information on deductions for employee costs or expenses.
How to report expenses and benefits you provide to employees or directors.
Don’t include personal or financial information like your National Insurance number or credit card details.
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