Can I claim it?
What a sole trader can and cannot claim, one expense at a time, set out from HMRC's rules.
HMRC-recognised
Free expenses ledger
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One page for each expense
Can I claim mileage as a sole trader?
Can a sole trader claim mileage? HMRC's flat rate of 55p a mile for the first 10,000 miles and 25p after, or actual vehicle costs, chosen per vehicle.
Can I claim working from home?
Can a sole trader claim working from home? HMRC's flat rate of £10, £18 or £26 a month by hours worked, or a share of your heating, council tax and rent.
Can I claim my phone?
Can a sole trader claim their phone? The business share of a mobile contract, the handset under the cash basis, broadband, and a separate business phone.
Can I claim work clothes?
Can a sole trader claim work clothes? Protective clothing, overalls and uniforms are allowable, including cleaning; suits and ordinary shoes never are.
Can I claim tools and equipment?
Can a sole trader claim tools and equipment? Under the cash basis the full cost is an expense in the year you pay, except cars, land and a few other items.
Can I claim food and meals?
Can a sole trader claim food and meals? Why lunch is usually private, the exceptions for occasional journeys, overnight trips and itinerant trades.
Can I claim training and courses?
Can a sole trader claim training? HMRC's 2024 rules: refreshers and skills related to your industry are allowable, courses to start a new business are not.
Can I claim buying a van or a car?
Can a sole trader claim buying a van or a car? Cash basis: a van is an expense when you pay; a car goes through capital allowances or the mileage rate.
Keep every claim, file it with HMRC
The income and expenses ledger is free all year, so every claim is recorded the day you pay for it. Each new quarterly update costs from £3.99, with 4 free credits to start and no monthly subscription.
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