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Summary
By category
Expenses
| Date | Description | Category | Amount | VAT |
|---|
Allowable expenses for UK sole traders
HMRC lets you deduct any cost that's "wholly and exclusively" for your business. The common categories:
- Office costs — stationery, postage, printing, software subscriptions.
- Travel — train, taxi, parking, business mileage (45p/mile for the first 10,000 miles in a car).
- Equipment — laptops, cameras, tools (often via the Annual Investment Allowance).
- Software / subscriptions — design apps, accounting software, hosting.
- Phone & internet — the business-use proportion.
- Use of home — flat-rate simplified expenses, or apportioned utility bills.
- Professional fees — accountant, legal advice, insurance.
- Marketing — website, advertising, business cards.
- Training — courses that update existing skills (not new ones).
Not allowable: personal living costs, entertainment, fines.
Worked examples
Inputs: £49/mo Adobe (Software), £29/mo hosting (Software), £80 train to client meeting (Travel), £1,200 new MacBook (Equipment), £75/mo home office allocation (Use of home), £50/mo phone (Phone & internet).
Three-month total: ~£1,989 allowable. MacBook fully deductible via Annual Investment Allowance in year of purchase.
Filtered by month, the tracker shows the £1,200 spike vs the ~£250/mo run-rate — useful for spotting unusual quarters in your Self Assessment.
Simplified: £10 / £18 / £26 per month flat-rate depending on hours (25–50 / 51–100 / 100+ per month worked from home). No receipts needed.
Apportioned: calculate the business-use share of total utility bills (e.g. one of seven rooms used solely for business = ~14% of heating, lighting, broadband). Requires receipts and a defendable calculation.
For most one-person businesses simplified is enough; apportioned wins if you have a dedicated office room or work from home full-time.
Total each category for the tax year (6 April to 5 April), enter the totals on your Self Assessment SA103 form, retain receipts in case of audit. You don't submit receipts — but HMRC can request them for 6 years.
Entirely in your browser's localStorage. Nothing is uploaded. Clear browser data → data is gone. We recommend exporting CSV periodically as backup.
Yes, if used wholly or mainly for the business. Full cost usually deductible in the year of purchase via the Annual Investment Allowance (AIA). If you also use it personally, apportion the cost honestly.
Allowable when you're travelling for business outside your normal pattern of work — e.g. an all-day client visit. Lunch at your usual home-office is not deductible. The "wholly and exclusively" test is key.
Generally no — even a suit worn only for client meetings. Exceptions: uniforms with logos, protective gear (PPE, steel-toe boots), and costumes for performers.
At least 5 years from the 31 January submission deadline for the relevant tax year — so receipts from 2025/26 must be retained until 31 January 2032. Digital scans are fine.
Yes — use the Import CSV button. The file needs columns for Date, Description, Category, Amount (header names case-insensitive). Bank statements rarely have categories so you'll usually want to clean the CSV first in a spreadsheet.
Day-to-day costs (software, travel, stationery) are expenses — deducted in full from profit. Capital assets (laptops, cameras, vehicles) traditionally depreciate over years, but most freelancers can claim the full cost in year one via the Annual Investment Allowance (up to £1m/year).
General guidance only. For complex situations (e.g. mixed-use assets, capital allowances on vehicles) consult a qualified accountant or see HMRC's expenses guidance.