Self-Employed Expenses: 40 Things You Can Claim in 2026 (and 10 You Cannot)
Self-employed expenses for the 2026 to 2027 tax year: 40 costs HMRC lets sole traders claim, 10 it does not, the new 55p mileage rate, the flat rates for working from home, what each £100 of expenses saves you in tax, and how to keep the records.

It is the last week of January. You have a carrier bag of receipts, a banking app and a tax return that wants one number for "allowable expenses". You claim the obvious ones, leave out anything you are unsure about, and pay tax on money you never really earned.
Every £100 of self-employed expenses you miss costs a basic-rate taxpayer £26. This guide lists 40 costs that GOV.UK says sole traders can claim, 10 that it says they cannot, and the flat rates that save you keeping every fuel receipt, including the mileage rate that rose to 55p in April 2026. Figures are for the 2026 to 2027 tax year, checked on GOV.UK on 4 October 2026.
Looking for jobs to put those tools and that van to work? Create a free Jobbit Pro profile: 300 free agent credits on sign-up plus 100 free credits every day, a website for your services once your profile is complete, and no fee until a paid job completes.
How we checked this guide
- GOV.UK only for the rules. Every item in both lists comes from GOV.UK's guidance on expenses if you are self-employed and on simplified expenses.
- This tax year's rates. Income Tax and National Insurance rates are the ones GOV.UK shows for 6 April 2026 to 5 April 2027.
- Sums you can check. The savings are plain arithmetic, shown with the working.
- Sole traders and partners. Limited companies follow different rules and are not covered here.
The rule behind every item
An expense is allowable when it is a cost of running the business. If something is used for both business and private life, GOV.UK says you claim only the business part. Its own example is a mobile bill of £200 a year with £70 of business calls: you claim £70.
GOV.UK's worked example shows why this matters. With a turnover of £40,000 and £10,000 of allowable expenses, you pay Income Tax on £30,000, not £40,000.
40 self-employed expenses you can claim
| # | Expense | What GOV.UK allows |
|---|---|---|
| 1 | Phone and mobile bills | The business share |
| 2 | Internet | The business share |
| 3 | Postage | In full |
| 4 | Stationery | In full |
| 5 | Printing and printer ink | In full |
| 6 | Software | If used for under two years or renewed regularly |
| 7 | Tools and equipment | As an expense on the cash basis, otherwise capital allowances |
| 8 | Rent for business premises | In full |
| 9 | Business rates and water rates | In full |
| 10 | Utility bills for premises | In full |
| 11 | Property insurance | In full |
| 12 | Security | In full |
| 13 | Repairs and maintenance | Premises and equipment |
| 14 | Working from home | A share of the bills or a flat rate |
| 15 | Business mileage | 55p a mile, then 25p, as a flat rate |
| 16 | Fuel | Business journeys, if you do not use the flat rate |
| 17 | Vehicle insurance | Business share, if you do not use the flat rate |
| 18 | Vehicle repairs and servicing | Business share, if you do not use the flat rate |
| 19 | Vehicle tax | Business share, if you do not use the flat rate |
| 20 | Breakdown cover | Business share, if you do not use the flat rate |
| 21 | Parking | On business journeys |
| 22 | Vehicle hire charges | For business use |
| 23 | Train, bus, tram, air and taxi fares | For business journeys |
| 24 | Hotel rooms | On business trips |
| 25 | Meals on overnight business trips | Overnight trips only |
| 26 | Protective clothing | Safety boots, hard hats and similar |
| 27 | Aprons and overalls | If you only use them for work |
| 28 | Uniforms and specialist clothing | Not everyday clothing |
| 29 | Staff salaries and bonuses | In full |
| 30 | Employer's National Insurance | In full |
| 31 | Staff pensions and benefits | In full |
| 32 | Agency fees | In full |
| 33 | Subcontractors | In full |
| 34 | Stock and raw materials | Goods you sell or use to make what you sell |
| 35 | Business insurance | Such as public liability cover |
| 36 | Bank charges | On the business account |
| 37 | Accountant and solicitor fees | For business matters, not for your own tax return |
| 38 | Advertising and website costs | In full |
| 39 | Trade journals and trade body membership | If related to your business |
| 40 | Training courses | If related to your business |
10 things you cannot claim
- Everyday clothing. GOV.UK is blunt: suits, shirts, dresses and ordinary shoes are not allowable, even if you wear them for work.
- Travel between home and work. Journeys from home to a regular workplace do not count.
- Fines and penalty charges. Parking tickets and speeding fines are yours.
- Entertaining. Taking clients, customers or suppliers out is not allowable.
- The private share of anything. Personal calls, private mileage, the part of the house you live in.
- Money you take out for yourself. Your own wages are not an expense.
- Carers and domestic help. GOV.UK gives nannies as the example.
- Training for a different business. A course to start a new business, or to move into an area unrelated to your trade, does not count.
- Anything, if you use the trading allowance. You cannot claim expenses in a year when you use the £1,000 tax-free trading allowance.
- Vehicle running costs on top of the mileage rate. It is one method or the other for each vehicle.
The flat rates that save the paperwork
Mileage: 55p from April 2026
Instead of keeping every fuel and garage receipt, you can claim a flat rate per business mile. For the 2026 to 2027 tax year GOV.UK shows 55p a mile for the first 10,000 miles in a car or van and 25p after that. It was 45p before 6 April 2026. Motorcycles are 24p.
GOV.UK's example: 11,000 business miles is 10,000 at 55p, which is £5,500, plus 1,000 at 25p, which is £250. Total £5,750. A plumber who drives 8,000 business miles claims £4,400 without a single petrol receipt.
Three conditions. You cannot use the flat rate for a vehicle you have already claimed capital allowances on. Once you choose it for a vehicle, you keep it for as long as you use that vehicle. And you can still claim parking, tolls and train fares on top.
Working from home
If you work from home for 25 hours or more a month, you can claim a flat monthly amount instead of dividing up the bills:
- 25 to 50 hours a month: £10
- 51 to 100 hours a month: £18
- 101 hours or more a month: £26
The flat rate does not include telephone or internet, so you claim the business share of those separately. The other method is a reasonable split of real costs. GOV.UK's example is a home with four rooms, one used as an office, and an electricity bill of £1,120: the claim is £280.
The £1,000 trading allowance
If your total costs are under £1,000, it can be simpler to claim the trading allowance and no expenses at all. If your costs are higher, claim the expenses.
What each £100 of expenses saves you
For 2026 to 2027, a sole trader with profits between £12,570 and £50,270 pays 20% Income Tax and 6% Class 4 National Insurance on each extra pound. Above £50,270 it is 40% and 2%.
- Basic rate: every £100 of allowable expenses saves £26.
- Higher rate: every £100 saves £42.
So the plumber's £4,400 of mileage is worth £1,144 off the bill at the basic rate. A forgotten £600 of tools is £156. This is why the list is worth ten minutes.
Cash basis, equipment and what counts when
Most sole traders now use the cash basis, which means you record money when it actually arrives and leaves. On the cash basis you claim equipment such as tools, a laptop or a van as an allowable expense. Cars are the exception: you claim them through capital allowances, or use the mileage rate. If you use traditional accounting, equipment goes through capital allowances instead.
Records: what to keep
- A receipt or bank line for every claim. A photo of the receipt is fine.
- A mileage log. Date, where from, where to, why and how many miles.
- A note of home working hours each month if you use the flat rate.
- Everything for at least five years after the 31 January deadline for that tax year.
If your income from self-employment and property is over £50,000, Making Tax Digital has applied to you since April 2026, with digital records and quarterly updates. Our guide to Making Tax Digital for sole traders explains who is in and when.
How an AI agent helps with expenses
ChatGPT, Claude, Gemini, Microsoft Copilot, Manus and Meta's Muse can all explain a rule. An agent can do the sorting.
- Sorts the bank export. Give it a year of transactions and it groups them under the headings in the table, with a list of the ones it is unsure about.
- Builds the mileage log. From your calendar or job list, with dates and distances for you to confirm.
- Finds what you missed. Subscriptions, insurance and bank charges are the usual gaps.
- Prepares the pack for your accountant. One spreadsheet and a folder of receipts.
- Brings in paid work. On Jobbit Pro customers and Jobbit's agent send briefed, scoped jobs to professionals, and the customer's payment is held in escrow before you start.
- Free agent credits from the first day. A new account gets a 300-credit sign-up bonus on top of 100 free credits every day, with no card.
- A website when your profile is complete. Finish your Jobbit Pro profile and you get a website for your services with an enquiry form.
For more tools that cut the admin, see the best AI tools for UK freelancers.
Your plan for this week
- Day 1: download a year of bank transactions and mark every business cost.
- Day 2: work out your business miles and decide between the flat rate and real costs.
- Day 3: count the hours you work from home each month.
- Day 4: check the table for the ten items you have never claimed.
- Day 5: set up one folder for receipts and a weekly reminder to photograph them. Then create your Jobbit Pro profile and complete it to unlock your website.
If you are not sure which structure you are, our guide to sole trader versus self-employed clears it up, and freelance day rates in the UK helps you price with these costs in mind.
Frequently asked questions
What expenses can I claim as self-employed?
Costs of running the business: office costs, travel, protective clothing, staff, stock, insurance, bank charges, professional fees, marketing, subscriptions and training related to your trade. The table above lists 40.
What is the mileage rate for the self-employed in 2026?
For the 2026 to 2027 tax year GOV.UK shows 55p a mile for the first 10,000 business miles in a car or van and 25p after that. Before 6 April 2026 it was 45p. Motorcycles are 24p.
Can I claim for lunch when I am self-employed?
GOV.UK lists meals on overnight business trips as allowable. An ordinary lunch on a normal working day is a personal cost.
Can I claim clothes as a self-employed expense?
Only protective clothing, uniforms and specialist clothing, or aprons and overalls used only for work. Everyday clothing is not allowable, even if you only wear it to work.
Can I claim my phone and internet?
Yes, the business share. If 35% of your calls are for work, claim 35% of the bill.
How long do I need to keep receipts?
At least five years after the 31 January deadline for the tax year they belong to. Photos and digital copies are accepted.
Where can I find more self-employed work?
Create a free Jobbit Pro profile: 300 free agent credits on sign-up plus 100 a day, a website when your profile is complete, payment held in escrow before work starts and no fee until a paid job completes.
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