Allowable expenses (quick guide)

Enter only costs that are wholly and exclusively for business use. Keep records and receipts.

Typical categories

  • Travel costs for business journeys
  • Office and stationery
  • Software subscriptions and tools
  • Phone and internet business use
  • Professional fees and insurance

Usually not allowable

  • Personal living costs
  • Private travel and commuting
  • Client entertaining in many cases
  • Mixed-use costs without valid apportionment

Best practice

  • Track expenses monthly, not yearly
  • Separate business and personal bank spending
  • Store digital receipts and invoices
  • Review totals before Self Assessment deadlines