Sole Trader Expenses List UK (2026): What You Can Claim

Sole trader expenses list UK (2026)

This guide covers the full sole trader expenses list UK, including what you can and can’t claim, based on HMRC rules.

If you’re looking for a clear sole trader expenses list, this page breaks down the main categories, examples, and common mistakes.

This page focuses specifically on sole trader expenses in the UK — not banking, registration, or other setup steps.

What expenses can a sole trader claim in the UK?

Most sole traders in the UK can claim expenses like software, travel, phone bills, working from home costs, equipment, and professional fees — as long as they are wholly and exclusively for business use.

Common examples include:

If an expense is partly personal, only the business portion can be claimed.

This covers the most common sole trader expenses in the UK based on HMRC guidance.

Sole trader expenses list UK (quick list)

Here is a simple sole trader expenses list UK:

This covers the most common allowable expenses for UK sole traders.

What counts as an allowable expense for a sole trader in the UK?

HMRC says you can claim expenses that are used “wholly and exclusively” for your business. This is the main rule behind allowable expenses.

That means:

If something is used for both business and personal reasons, you cannot claim the full amount unless it is entirely business-related. You can normally claim only the business portion.

For example:

Office and admin costs

These are day-to-day running costs for managing your business.

Common examples include:

If you pay for tools that help you manage invoicing, bookkeeping, or tax, that is normally allowable.

Equipment and tools

You can usually claim the cost of equipment you buy for business use.

Examples include:

Some purchases may need to be treated under capital allowances rather than as a normal day-to-day expense, especially for larger assets. But in practical terms, many sole traders can still get tax relief on business equipment.

Travel expenses

Travel for business is usually claimable. Personal travel is not.

Allowable travel costs can include:

Typical business travel examples:

Ordinary commuting is not usually allowable.

Working from home expenses

If you run your business from home, you may be able to claim part of your household costs.

If you want a full breakdown, read our guide to working from home expenses for sole traders.

This can include a business portion of:

There are generally two common approaches:

Simplified expenses

HMRC lets some sole traders use a flat-rate method based on the number of hours worked from home each month.

Actual cost method

You work out the business share of your household bills based on reasonable usage.

Phone and internet

You can claim business phone and internet costs, but only the business part if there is mixed use.

For more detail, see our guide to sole trader phone and internet expenses.

Examples include:

If a bill covers both personal and business use, you should split it on a fair basis.

Marketing and advertising

Promoting your business is usually an allowable expense.

Examples include:

Professional fees and financial costs

Many sole traders pay for outside help. These costs are often claimable if they relate to the business.

Examples include:

Training and subscriptions

Some training costs may be allowable if they help you maintain or update existing skills for your current business.

Examples include:

Training for a completely new trade is usually not allowable.

Staff and subcontractor costs

If you pay people to help with your business, those costs may be claimable.

Examples include:

What expenses can I claim as a sole trader UK? A simple example

Imagine you are a freelance graphic designer.

In one month, you pay for:

These are all potentially claimable.

But:

are not allowable.

What sole trader expenses cannot be claimed?

You generally cannot claim for:

Mixed-use expenses: only claim the business part

If something is used for both business and personal use, claim only the business proportion.

Examples:

Use reasonable, consistent calculations.

FAQs

Can a sole trader claim phone bills?

Yes, but only the business-use portion if the phone is also used personally.

Can a sole trader claim working from home expenses?

Yes. You can usually claim either simplified expenses or the business share of household costs.

Can a sole trader claim travel expenses?

Yes, if the travel is for business rather than ordinary commuting.

Can a sole trader claim clothing?

Usually no, unless it is protective clothing or a uniform required for work.

HMRC guidance on allowable expenses

HMRC defines allowable expenses as costs that are “wholly and exclusively” for business purposes.

For official guidance, see HMRC’s page on allowable expenses: https://www.gov.uk/expenses-if-youre-self-employed

Tracking and recording expenses

You should keep:

Accounting software helps you:

If you want a simple way to organise the records behind your expenses, start with how to track income and expenses as a sole trader and sole trader record keeping requirements.

If your records are becoming too manual, compare accounting software for tracking sole trader expenses.

Common mistakes sole traders make with expenses

Avoiding these mistakes can reduce errors and make your tax return easier to prepare.

More on allowable expenses

For a fuller breakdown of the HMRC rule and examples, read our guide to allowable expenses for sole traders UK.