Common allowable costs
- Office costs and software subscriptions.
- Travel for business (not commuting).
- Staff salaries and pension contributions.
- Professional fees — accountant, legal.
- Marketing and website costs.
Keep records
Keep receipts and a clean set of books. The test HMRC applies is “wholly and exclusively for business”, so personal costs do not qualify.
Frequently asked questions
Can I claim working from home?+
Yes, within HMRC rules — either a flat rate or a fair proportion of actual costs.