Business Expense Checker
Can you claim that expense? Search or browse 20+ categories of common freelancer expenses with clear guidance on what HMRC allows — for both sole traders and limited companies.
Based on current HMRC guidance · Updated for 2026/27
Working from home
Partially allowableYou can claim a proportion of household costs (heating, electricity, broadband, council tax, rent/mortgage interest) based on the rooms and time used for work.
Office or coworking space
AllowableRent for dedicated business premises, coworking memberships, and hot-desking fees are fully allowable.
Office supplies and stationery
AllowableDay-to-day office supplies used for business purposes are fully allowable.
Computer and equipment
AllowableLaptops, monitors, keyboards, and other equipment used primarily for business are allowable. If also used personally, only the business proportion is claimable.
Software and subscriptions
AllowableSoftware licences, SaaS subscriptions, and cloud services used for business are fully allowable.
Phone and mobile
Partially allowableBusiness calls and a proportion of your phone contract are allowable. A dedicated business phone is fully allowable.
Business travel
AllowableTravel costs for business purposes (visiting clients, attending meetings) are allowable. Commuting to a regular workplace is NOT allowable.
Car mileage (business journeys)
AllowableYou can claim mileage for business journeys using the HMRC approved rates: 45p/mile for the first 10,000 miles, then 25p/mile.
Business accommodation
AllowableHotel and accommodation costs for genuine business trips are allowable. The trip must have a clear business purpose.
Food and meals
Partially allowableMeals are tricky. Subsistence (food during business travel away from your normal workplace) is allowable. Regular lunch at your desk is not.
Accountant and bookkeeping
AllowableFees for accountants, bookkeepers, and tax advisors are fully allowable business expenses.
Legal and professional fees
AllowableLegal fees for business purposes (contract review, debt recovery, employment law) are allowable. Fees for buying property or settling personal disputes are not.
Business insurance
AllowableInsurance policies required for your business are fully allowable.
Training and CPD
Partially allowableTraining that updates or maintains existing skills for your current trade is allowable. Training for an entirely new skill or career change is generally not.
Professional memberships
AllowableSubscriptions to professional bodies relevant to your work are allowable.
Marketing and advertising
AllowableCosts of promoting your business are fully allowable.
Client entertaining
Not allowableClient entertaining (meals, drinks, events with clients) is NOT an allowable deduction for tax purposes, even though it's a legitimate business cost.
Bank charges and interest
AllowableBusiness bank account fees, card processing charges, and interest on business loans are allowable.
Pension contributions
Partially allowablePension contributions get tax relief but the mechanism differs between sole traders and limited companies.
Clothing
Not allowableEveryday clothing is NOT allowable, even if you only wear it for work. Only specialist protective clothing or uniforms with a permanent logo are allowable.
The golden rule of expenses
An expense is allowable if it is incurred “wholly and exclusively” for business purposes. If something has both personal and business use (e.g., a phone, internet, car), only the business proportion is claimable.
Keep receipts for everything. HMRC can ask for evidence going back 6 years (or longer in fraud cases). Digital photos of receipts are acceptable.
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Email yourself a copy of these calculations to refer back to later.
Disclaimer
- This guide covers the most common freelancer expenses. It is not exhaustive.
- Rules can differ based on your specific trade and circumstances.
- HMRC's “wholly and exclusively” test applies to all expenses.
- When in doubt, ask your accountant — getting it wrong can lead to penalties.