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Business expenses you can claim if you're self-employed

• Overview

  If you’re self-employed, your business will have various running costs.…

• Office, property and equipment

  Claim items you’d normally use for less than 2 years as allowable…

• Car, van and travel expenses

  You can claim allowable business expenses for: vehicle insurance repairs…

• Clothing expenses

  You can claim allowable business expenses for: uniforms protective…

• Staff expenses

  You can claim allowable business expenses for: employee and staff salaries…

• Reselling goods

  You can claim allowable business expenses for: goods for resale (stock)…

• Legal and financial costs

  Accountancy, legal and other professional fees can count as allowable…

• Marketing, entertainment and subscriptions

  You can claim allowable business expenses for: advertising in newspapers…

• Training courses

  You can claim allowable business expenses for training that helps you:…

• How to claim

  Keep records of all your business expenses as proof of your costs. Add up…

Tax and reporting rules for employers who provide transport subsistence expenses for employees.

• Overview

  As an employer paying your employees’ travel costs, you have certain tax,…

• What's exempt

  You’ll be exempt from reporting or paying anything if the cost is for: a…

• What to report and pay

  You must report your employees’ travel to HM Revenue and Customs (unless…

• Technical guidance

  The following guides contain more detailed information: travel 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

• Overview

  If you’re an employer and provide expenses or benefits to employees or…

• Reporting and paying

  You must report taxable expenses or benefits you provide to your employees…

• Deadlines

  What you need to do Deadline after the end of the tax year Report expenses…

• Record keeping

  You must keep a record of all expenses and benefits you provide to your…

• Exemptions and dispensations

  You do not have to report some routine employee expenses to HM Revenue and…

As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments

Claiming tax relief on expenses you have to pay for your work, like uniforms, tools, travel and working from home costs.

Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses

Find out about the legal background to expenses payments and benefits received by directors and employees.

• Updated: 30 December 2019

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 providing social functions, including annual parties, for employees

This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.

• Updated: 30 December 2019