Can I claim tools on my tax return if I'm self-employed?

Tools are an allowable expense

If you buy a tool wholly and exclusively for your trade, it is an allowable business cost. That covers hand tools, drill bits, blades, screws, tapes, sealant and everything else that gets used up on the job.

It does not matter whether you bought it at a merchant, a supermarket or online. What matters is that the purchase was for the business and that you can show the record if you are ever asked.

Small tools versus equipment

Most sole traders use cash basis accounting, where tool purchases are simply deducted when you pay for them. If you use traditional accruals accounting, longer-lasting equipment — a bench saw, a scaffold tower, a van fit-out — is usually claimed through capital allowances rather than as a day-to-day expense.

You do not have to decide this in the moment. Log the purchase, note that it was a bigger item, and let your accountant put it in the right place at year end.

Tools you also use at home

If a tool gets used on private jobs too, only the business share is allowable. A reasonable, honest split that you can explain is what is expected — for example claiming 80% of a mitre saw you occasionally use on your own house.

What to keep

Keep the receipt or invoice showing the supplier, date, items and total. HMRC accepts digital copies, so a readable photo is enough. Records normally need to be kept for at least five years after the 31 January submission deadline for that tax year.

Where this comes from

• GOV.UK — Expenses if you're self-employed
• GOV.UK — Capital allowances

More guides

• Van, fuel and mileage: what can a self-employed tradesperson claim?
• Work boots, hi-vis and workwear: what's claimable?
• Working from home as a sole trader: what you can claim