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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 costs such as: vehicle…

• Clothing expenses

  You can claim allowable business expenses for costs such as: uniforms…

• Staff expenses

  You can claim allowable business expenses for costs such as: employee and…

• Reselling goods

  You can claim allowable business expenses for costs such as: goods for…

• 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 costs such as: advertising…

• Training courses

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

• How to claim expenses

  Keep records of all your business expenses as proof of your costs. Tell HM…

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.

Find out information about employee incidentals overnight expenses for business travel.

• Updated: 30 December 2019

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

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

Tax and reporting rules for employers covering the costs of employees working from home

What systems and processes employers are expected to follow to pay travel expenses to their employees.

• Updated: 28 March 2014

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 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

Tax and reporting rules for assets bought, sold or given