What expenses can a freelancer claim in the UK?

UK freelancers can claim business expenses that are incurred "wholly and exclusively" for business purposes. Common claims include office supplies, software subscriptions, professional insurance, travel, accounting fees, marketing, training, and a proportion of home office costs.

Can freelancers claim for food and drink?

Generally no. Your daily lunch is not a business expense, even if you eat at your desk. However, you can claim meals when travelling overnight for business, entertaining clients (limited company only, not tax-deductible for corporation tax), or subsistence during business travel significantly beyond your normal commute.

Can I claim clothing as a business expense?

Only if it is a uniform, protective clothing, or costume required for your specific work. Everyday clothing (even if you only wear it for business meetings) is not claimable. A suit is not an allowable expense.

How long should I keep receipts for business expenses?

HMRC requires you to keep records for at least 5 years after the 31 January submission deadline of the relevant tax year. For example, for the 2025/26 tax year (filed by 31 January 2027), keep records until at least 31 January 2032.

Do I need receipts for every business expense?

Yes, ideally. HMRC expects you to have evidence for every expense claimed. Bank or credit card statements can support a claim but are not sufficient alone — you should also have the actual receipt or invoice showing what was purchased.

What Expenses Can Freelancers Claim? The Complete UK List

Every pound of legitimate business expense reduces your tax bill. Yet most freelancers either miss claims they're entitled to or claim things they shouldn't. Here's the definitive guide to getting it right.

Updated for the 2026/27tax year · 12 min read

Interactive version: Use our Business Expense Checker tool to instantly look up whether a specific expense is claimable.

The Golden Rule: “Wholly and Exclusively”

HMRC's fundamental test for any business expense is whether it was incurred “wholly and exclusively” for business purposes. If an expense has any personal element, you generally can't claim the full amount — though you may be able to claim the business proportion.

For example, your mobile phone bill might be 70% business calls. You can claim 70%. Your broadband is used for both Netflix and client work — claim the business proportion. But your gym membership, even if it “helps you work better,” is personal.

Rule of thumb:Ask yourself — would I have this expense if I didn't have a business? If yes, it's probably personal and not claimable. If the expense only exists because of your business, it's likely allowable.

Office & Equipment

Expense	Claimable?	Notes
Computer / laptop	Yes	Full cost if used solely for business. Claim business % if mixed use.
Monitor, keyboard, mouse	Yes	Peripherals for your work setup.
Desk and office chair	Yes	For your home office or co-working space.
Printer and ink	Yes	Business proportion if also used personally.
Stationery	Yes	Pens, paper, notebooks, envelopes, etc.
Phone (handset)	Partial	If used for both personal and business, claim the business proportion.
Phone (contract/calls)	Partial	Claim business call costs. If you have a dedicated business phone, claim 100%.

Capital allowances: Equipment costing over £1,000 may need to be claimed via capital allowances rather than as a simple expense. However, the Annual Investment Allowance (AIA) of £1,000,000 means most freelancers can claim the full cost in the year of purchase.

Software & Subscriptions

Expense	Claimable?	Notes
Accounting software	Yes	FreeAgent, Xero, QuickBooks, etc. Fully claimable.
Microsoft 365 / Google Workspace	Yes	If used for business. Claim business proportion if mixed use.
Adobe Creative Cloud	Yes	If needed for your work (design, photography, video).
Project management tools	Yes	Trello, Asana, Monday, Notion, etc.
Cloud hosting / domains	Yes	AWS, Vercel, domain names for business sites.
Professional memberships	Yes	IPSE, ICB, CIMA, etc. Must be relevant to your trade.
Stock photos / fonts	Yes	If used for client or business work.
Netflix / Spotify	No	Personal entertainment, even if you listen while working.

Travel Expenses

Travel for business purposes is claimable, but commuting to a regular workplace is not. The key distinction: travel between business locations is claimable; travel to your usual place of work is commuting.

Expense	Claimable?	Notes
Travel to client sites	Yes	Train, bus, taxi, or mileage. Must be a temporary workplace.
Mileage (own car)	Yes	45p/mile first 10,000, then 25p. Or claim actual costs.
Parking at client site	Yes	Business parking only, not commuting.
Hotels for business travel	Yes	Reasonable cost for overnight stays required by business.
Meals while travelling	Partial	Only when travelling away from your normal base, not daily lunch.
Congestion charge / tolls	Yes	For business journeys only.
Commuting to a co-working space	No	If it's your regular workplace, it's commuting.
Flights for business	Yes	Economy class. Business class only if justified and reasonable.

Mileage calculator: Use our Mileage Allowance Calculator to work out your annual mileage claim and compare it with actual vehicle costs.

Working From Home Costs

If you work from home (as most freelancers do at least some of the time), you can claim a proportion of your household costs. There are two methods:

Expense	Claimable?	Notes
Simplified flat rate	Yes	£10-26/month based on hours. No receipts needed.
Proportion of rent/mortgage	Yes	Actual costs method: rooms used ÷ total rooms.
Proportion of utilities	Yes	Electricity, gas, water — business proportion.
Council tax (proportion)	Yes	Actual costs method only.
Broadband	Partial	Business proportion. Can claim alongside either method.
Home insurance (proportion)	Yes	Actual costs method only.

Home office calculator: Use our Working From Home Allowance Calculator to compare the simplified and actual cost methods with your real numbers.

Professional Services

Expense	Claimable?	Notes
Accountant fees	Yes	Tax return preparation, bookkeeping, advisory. Your biggest legitimate expense.
Legal fees (business)	Yes	Contract review, IP registration, business disputes.
Insurance	Yes	Professional indemnity, public liability, business equipment cover.
Bank charges	Yes	Business account fees. Claim business proportion of personal account if mixed.
Payment processing fees	Yes	Stripe, PayPal, GoCardless transaction fees.
Debt collection costs	Yes	Costs of chasing unpaid invoices.

Marketing & Advertising

Expense	Claimable?	Notes
Website hosting and domain	Yes	Your business website costs.
Google/Facebook ads	Yes	Advertising spend for your business.
Business cards	Yes	Printing and design costs.
Networking events	Yes	Entry fees and related travel. Food/drink may be limited.
Portfolio website tools	Yes	Squarespace, Wix, etc. for business presence.
Email marketing tools	Yes	Mailchimp, ConvertKit, etc.
Client entertainment	Partial	Sole traders: not tax-deductible. Ltd companies: can claim but not deductible for corporation tax.

Training & Development

Training is claimable if it maintains or updates skills you already use in your business. Training to acquire new skills for a different trade is generally not claimable.

Expense	Claimable?	Notes
Courses in your field	Yes	Must relate to your existing trade. A web developer doing a React course: yes.
Professional books	Yes	Technical books relevant to your work.
Conference tickets	Yes	Industry conferences, plus related travel and accommodation.
Career change courses	No	Training to enter a completely new profession is not an expense of your current trade.
General interest courses	No	Yoga teacher training when you're a developer: no.

The tricky line:A developer learning Python when they already know JavaScript? Probably claimable — it's updating existing skills. A developer doing an MBA? Probably not claimable — it's acquiring new skills for a different purpose. When in doubt, ask your accountant.

What You Definitely Can't Claim

Expense	Claimable?	Notes
Everyday clothing	No	Even suits for client meetings. Only uniforms/protective clothing qualify.
Daily commute	No	Travel to your regular workplace is never claimable.
Gym membership	No	Personal health, even if it "helps you work better."
Childcare	No	Personal expense. Some schemes (vouchers) have separate tax relief.
Fines and penalties	No	Parking tickets, HMRC penalties, speeding fines.
Daily lunch	No	You'd eat lunch regardless of having a business.
Donations to charity	No	Not a business expense. Claim via Gift Aid on your tax return instead.
Personal phone/broadband (full)	No	Only the business proportion is claimable.

Record Keeping: How to Stay HMRC-Ready

HMRC can investigate your tax affairs going back up to 6 years (or 20 years in cases of fraud). Good record keeping isn't just about claiming correctly — it's your defence if you're ever investigated.

Keep records for at least 5 years after the 31 January submission deadline.

What counts as a record:

Receipts and invoices (digital photos are fine)
Bank and credit card statements
Mileage log with dates, destinations, and business purpose
Working-from-home hours log (if using simplified expenses)
Contracts and agreements

Go digital:Use your phone to photograph receipts on the day you get them. Apps like Dext (formerly Receipt Bank) or FreeAgent's mobile app can capture and categorise automatically. Paper receipts fade — digital copies don't.

Next Steps

Now you know what you can claim, make sure you're actually claiming everything. Many freelancers leave money on the table simply because they forget to track expenses or aren't sure what's allowable.

Expense Checker Tool

Look up any specific expense to check if it's claimable.

Take-Home Pay Calculator

See how expenses affect your take-home pay under each structure.

WFH Allowance Calculator

Calculate your working from home claim with both methods.

Mileage Calculator

Work out your annual mileage claim.

This guide is for informational purposes only and does not constitute tax advice. HMRC rules can be complex and are subject to change. Always consult a qualified accountant for advice specific to your situation. Last updated for the 2026/27 tax year.