UK sole traders and tradespeople

Can I claim this expense?

The honest answer for most costs is one of three things: usually yes, usually no, or the business share only. Below are the costs UK self-employed people ask about most, what the published HMRC guidance says, and how to keep a record that stands up.

Check a receipt in the app Photograph it and get the answer

The rule underneath every answer

A cost is allowable if it was incurred wholly and exclusively for your trade. Where something is part business and part private — the van, the phone, the heating — you claim a fair business share and keep a note of how you worked it out. A handful of costs are blocked outright no matter how business-like the reason: fines, penalties and entertaining customers.

Common costs, answered

Tools and small equipment

Usually yes

Tools bought for the job are an allowable business cost. Keep the receipt — bigger items may be claimed differently, so tell your accountant about anything expensive.

HMRC BIM — expenses of a trade

Work boots, hi-vis and protective clothing

Usually yes

Protective clothing and branded workwear count. Ordinary clothes you could wear anywhere do not, even if you only wear them for work.

HMRC — clothing expenses

Van fuel and running costs

Business share only

Only the business share. If you also use the van privately, claim the business portion — or use the flat mileage rate instead of actual costs.

HMRC — travel expenses

Phone bill

Business share only

Claim the business share of the bill. A reasonable split based on how you use the phone is fine, as long as you can explain it.

HMRC — phone and internet

Working from home

Business share only

You can claim a share of home costs, or use HMRC's simplified flat rate based on hours worked at home each month.

HMRC — simplified expenses

Lunch and food while working

Usually no

Everyday food is not claimable. Reasonable meals during genuine travel away from your normal working pattern can be — keep the receipt and flag it.

HMRC BIM47705 — subsistence

Travel between home and a regular workplace

Usually no

Ordinary commuting isn't claimable. Travel to a temporary site or between jobs usually is.

HMRC — travel expenses

Public liability and trade insurance

Usually yes

Insurance taken out for the business is an allowable cost.

HMRC — insurance

Training and certification

Business share only

Keeping existing skills or tickets up to date is normally allowable. Training for a brand new trade or qualification usually isn't.

HMRC BIM35660 — training costs

Advertising, website and van signwriting

Usually yes

Costs of promoting the business are allowable, including your website and vehicle livery.

HMRC — marketing costs

How to record it so it still makes sense in January

  1. 1. Photograph the receipt on the day. Till receipts fade. A clear photo is an accepted record.
  2. 2. Say what it was for. One line — "cable for the Henderson job" — is worth more than any category.
  3. 3. Split it if it's shared. Note the percentage and why you chose it.
  4. 4. Flag anything unsure. Leave it for your accountant rather than guessing either way.

Questions people ask

Can I claim this expense if I'm self-employed in the UK?
You can claim a cost if it was incurred wholly and exclusively for your trade. If the cost is part business and part private — a phone bill, a van, your home — you claim the business share only. Costs that are purely personal, along with fines and client entertaining, are never allowable.
What counts as an allowable expense?
Typical allowable costs for a sole trader are materials, tools, protective clothing, business travel, insurance, accountancy fees, trade subscriptions, advertising, and the business share of phone, internet and home running costs.
Can I claim lunch while I'm working?
Everyday food and drink is not allowable, because you would have to eat anyway. Reasonable meals during genuine business travel away from your normal working pattern, or on an overnight stay, can be claimed. Keep the receipt and flag it for your accountant.
Can I claim my van and fuel?
Yes, on the business share. You can either claim the business proportion of actual running costs, or use HMRC's simplified mileage rate of 45p a mile for the first 10,000 business miles and 25p after that. You cannot use both for the same vehicle in the same year.
Can I claim work clothes?
Protective clothing such as safety boots, hi-vis, gloves and hard hats is allowable, as is clothing branded with your business name. Ordinary clothing is not allowable even if you only wear it for work.
Do I need the paper receipt?
No. HMRC accepts digital copies as long as they are readable and complete, so a clear photo is enough. Keep records for at least five years after the 31 January submission deadline for that tax year.
What happens if I claim something I shouldn't have?
If HMRC checks your return and disallows a cost, you pay the extra tax, and possibly interest and a penalty. That is why it is worth recording why you claimed something at the time, rather than trying to remember later.
Does ClaimMate give tax advice?
No. ClaimMate explains the published HMRC position in plain English and keeps a tidy record of your decision. Your accountant signs off the return.

Read more on specific costs

Not sure? Ask it about the receipt in your hand

Photograph the receipt and ClaimMate tells you whether it's claimable, why, and keeps the record for your accountant.

Sort my first receipt Receipts stored privately

General information about published HMRC guidance, not tax advice. Your accountant is responsible for your return.