If HMRC accepts an expense as "wholly and exclusively" for your business, you can deduct it from your taxable profit. Here's the full 2026/27 list.
Office costs
- Stationery, printing, postage
- Phone and internet (business proportion)
- Software & subscription tools (100% if business-use)
Travel
- Train, bus, taxi, parking, tolls
- Business mileage at 45p/mile for the first 10,000 miles, then 25p
- Accommodation when working away from home
Clothing
- Uniforms with a business logo
- Protective gear required for the job
Regular street clothes — even if you only wear them for work — are not deductible.
Marketing
- Website hosting, domain, design
- Advertising (social ads, print, sponsorships)
- Free samples given to clients
Staff & subcontractors
- Salaries you pay (covered separately via payroll)
- Subcontractor invoices
Premises
- Rent for office space
- Use of home as office — £6/week flat rate or actual costs
- Utilities, business insurance, security
Professional fees
- Accountant or bookkeeper fees
- Legal advice for the business
- Training courses directly related to your trade
What's NOT allowable
- Client entertainment (lunches, gifts above £50)
- Fines and penalties
- Personal expenses
- Capital purchases — these go through capital allowances instead
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