Can I claim it? Just ask.
Half of paying less tax is just knowing what you are allowed to claim. Text Lekhio the thing, and get a straight answer in seconds. The real rules, the grey areas included, all fully within the law.
One simple test runs the lot.
HMRC allows a cost if it was spent wholly and exclusively for the business. If something is part business and part personal, like your phone or your car, you claim the business share, not all of it.
That is it. No tricks, no dodgy loopholes. Just claiming everything you are legally owed, and not a penny you are not. Most people leave money on the table simply because they never asked.
What you can and cannot claim.
The common ones for UK sole traders. Ask Lekhio about anything not here and it will tell you straight.
Yes, claim these in full
Straightforward business costs. Log them all, even the small ones, because every pound you miss is tax you did not need to pay.
Boots, hi vis and protective gear
Yes, claim itYes, fully. Protective clothing and safety kit you need for the job are allowable in full.
HMRC BIM37910· S34(1)(a) ITTOIA 2005; S54(1)(a) CTA 2009; Mallalieu v Drummond [1983] 57 TC 330 (HL)A branded uniform
Yes, claim itYes, if it is a real uniform. A top with your business name or logo permanently on it is allowable. A plain top is not.
HMRC BIM37910· S34(1)(a) ITTOIA 2005; S54(1)(a) CTA 2009; Mallalieu v Drummond [1983] 57 TC 330 (HL)Tools and equipment
Yes, claim itYes, fully. Tools and equipment for the work are allowable. Big items can be claimed in full the year you buy them through the Annual Investment Allowance.
HMRC Expenses if you are self-employedA van
Yes, claim itYes. A van used for the business is allowable. You can claim the full cost the year you buy it, or run it on simplified mileage instead.
HMRC Car, van and travel expensesMileage
Yes, claim itYes. Business miles are 55p a mile for the first 10,000, then 25p. Just text me the miles and I log the claim.
HMRC Car, van and travel expensesWorking from home
Yes, claim itYes. Claim a flat rate by hours, £10, £18 or £26 a month, or a fair share of your actual home bills.
HMRC Expenses if you are self-employedRent on business premises
Yes, claim itYes. Rent, rates, power and insurance on premises you use for the business are allowable.
HMRC Office, property and equipment· GOV.UK, Expenses if you are self-employedRepairs to a property you let
Yes, claim itYes, if it is a repair. Putting something back as it was is allowable. Making it better is not, that is an improvement and it waits until you sell.
HMRC Work out your rental income when you let property· GOV.UK, Work out your rental income when you let propertyLetting agent fees
Yes, claim itYes. Agent fees, ground rent, service charges and landlord insurance all come off your rental income.
HMRC Allowable expenses· GOV.UK, Work out your rental income when you let propertyMaterials and stock
Yes, claim itYes, fully. Materials and stock you buy for jobs are allowable in full.
HMRC Reselling goods· GOV.UK, Expenses if you are self-employed: Reselling goodsInsurance
Yes, claim itYes. Business insurance like public liability, tools and professional indemnity is allowable.
HMRC Expenses if you are self-employed: legal and financial costs· S34 ITTOIA 2005; S54 CTA 2009 (wholly and exclusively)Accountant and professional fees
Yes, claim itYes. Accountant and bookkeeping fees, and software you use for the business, are allowable.
HMRC Expenses if you are self-employed: legal and financial costs· S34 ITTOIA 2005; S54 CTA 2009 (fines and penalties disallowed)Bank charges and interest
Yes, claim itYes. Business bank charges and interest on business borrowing are allowable. Repaying the loan itself is not.
HMRC Legal and financial costs· GOV.UK, Expenses if you are self-employed: Legal and financial costsAdvertising and website
Yes, claim itYes. Advertising, your website, business cards, signage and ads are allowable.
HMRC Marketing, entertainment and subscriptions· GOV.UK, Expenses if you are self-employed: Marketing, entertainment and subscriptionsTrade body and subscriptions
Yes, claim itYes, the relevant ones. Membership of a trade or professional body for your work is allowable.
HMRC Subscriptions· GOV.UK, Expenses if you are self-employed: Marketing, entertainment and subscriptionsA customer who never paid
Yes, claim itYes, once it is genuinely bad. A specific invoice you have given up on can be written off and deducted in the year it goes bad. A general "some might not pay" reserve cannot.
HMRC BIM42701· S35 Income Tax (Trading and Other Income) Act 2005Costs before you started trading
Yes, claim itYes, up to seven years back. Everyday running costs you paid before your first day of trading are treated as if incurred on that first day, so they are allowable.
HMRC BIM46351· S57 ITTOIA 2005; S61 CTA 2009 (pre-trading expenses)Part of it, or it depends
Mixed use or grey area items. You can claim, but only the business share or only in the right circumstances. Lekhio works out the right slice.
A car
It dependsPart of it. Only the business share of a car counts. Simplest is 55p a mile for the first 10,000 business miles, then 25p.
HMRC Car, van and travel expensesFuel
Part of itThe business share. Either claim fuel as part of your actual vehicle costs, or use simplified mileage instead, not both.
HMRC Car, van and travel expensesPhone and broadband
Part of itThe business share. Work out the business percentage of your bill and claim that. Text me, like "phone bill £45, 80% business".
HMRC Expenses if you are self-employedMortgage interest on a let property
It dependsNot as an expense, but you do get relief. Since Section 24 it is a 20% tax credit instead of a deduction, and that is worth less to a higher rate payer.
HMRC Changes to tax relief for residential property· GOV.UK, Work out your rental income when you let propertyThe £1,000 property allowance
It dependsIt depends which is bigger. Claim the £1,000 allowance instead of your actual costs, never both, and never alongside the mortgage interest credit.
HMRC Property allowance· GOV.UK, Work out your rental income when you let propertyTraining and courses
It dependsMostly yes. Keeping your skills current, keeping up with the tech in your trade, and even new skills that support the business, like bookkeeping, are allowable. Training to start a different business is not.
HMRC Training courses· GOV.UK, Expenses if you are self-employed: Training coursesFood and meals
It dependsDepends. A meal on a genuine business trip or an overnight stay can be claimed. Your everyday lunch cannot.
HMRC Car, van and travel expensesTravel
It dependsDepends. Travel to a job, a supplier or a client is allowable. Your normal commute to a regular place of work is not.
HMRC Car, van and travel expensesParking and fines
It dependsParking on a business trip, yes. Parking and speeding fines, no, HMRC never allows penalties.
HMRC Car, van and travel expenses (allowed)Pension contributions
It dependsIt depends who pays it. A pension you pay into yourself is not a business cost, though you still get tax relief on it. If you trade through a company, the company can pay in and deduct it against Corporation Tax.
HMRC Tax on your private pension contributions: tax relief· S188 Finance Act 2004 (relief at source)Usually not, so do not risk it
The ones people wrongly try to claim. Getting these wrong invites trouble, so we keep you on the right side of the line.
Everyday clothes
Usually notNo, sorry. Everyday clothing is not allowable, even if you only ever wear it for work. HMRC is strict on this one.
HMRC BIM37910· S34(1)(a) ITTOIA 2005; S54(1)(a) CTA 2009; Mallalieu v Drummond [1983] 57 TC 330 (HL)Entertaining clients
Usually notNo. Entertaining clients or customers is specifically not allowable, however good for business it feels.
HMRC BIM45010· S45 ITTOIA 2005; S1298 CTA 2009Haircuts and grooming
Usually notNo. Personal grooming, haircuts and gym are personal, not business, so they are not allowable.
HMRC BIM37910· S34(1)(a) ITTOIA 2005; S54(1)(a) CTA 2009; Mallalieu v Drummond [1983] 57 TC 330 (HL)The ones everyone gets wrong.
Clothes, the car, training, meals. Here is the honest rule on each, so you claim what you can and steer clear of what you cannot.
Everyday clothes
Usually notThis is the classic myth. Normal clothes are not claimable even if you bought them only for work and never wear them otherwise. Only a branded uniform or genuine protective clothing gets through.
A car
It dependsA car nearly always has private use, so you cannot claim all of it. The easy route is mileage, 55p a mile to 10,000 then 25p, which covers fuel and wear. The other route is actual running costs and capital allowances, but only the business portion, with records to back it.
Training and courses
It dependsHMRC widened this in 2024 and most people have not caught up. Refreshers and tickets are allowable, obviously. But so is learning something NEW, as long as it relates to how your industry is changing or it supports the business you already run. An electrician taking an EV charging course, or any trade taking a bookkeeping or admin course, can claim it. What you cannot claim is training to start a different business, or to move into an area that has nothing to do with your trade.
Food and meals
It dependsSubsistence on a real business journey away from your normal pattern, or while staying away overnight, is allowable. The ordinary lunch you would buy anyway is not, even on site.
The legal ways to pay less tax.
Nothing dodgy, nothing risky. Just the reliefs and allowances people miss. Lekhio tracks most of these for you as you work.
Claim every allowable expense
The biggest one. Money you spend on the business that you forget to claim is tax you did not need to pay. Log it all, even the small stuff.
Working from home
Do your quotes and admin at home? Claim the flat rate, up to £26 a month, or a fair share of your actual bills.
Mileage
Every business mile is 55p for the first 10,000, then 25p. It adds up fast over a year of driving to jobs.
Tools in full, the year you buy them
The whole cost of tools, equipment and a van comes off the year you pay for it, not spread over years. On the cash basis that is simply how a cost works; on the accruals basis it is the Annual Investment Allowance.
Phone and broadband
Claim the business share of your phone and internet. For most trades that is most of the bill.
A pension
Paying into a pension gets you tax relief and cuts your bill. One of the most tax efficient moves there is for the self employed.
Claim your CIS back
If contractors deduct CIS from your pay, that is tax already handed over. It comes off your bill at tax time, and is often a refund.
The £1,000 trading allowance
If your costs are tiny, you can claim a flat £1,000 instead of your actual expenses. Lekhio uses whichever leaves you better off.
Marriage allowance
If your husband or wife earns under £12,570, they can pass you £1,260 of their tax free allowance. That is £252 off your bill every year, and you can backdate it four years. They have to apply, not you. HMRC will not take it from the person receiving it.
Time big buys before 5 April
A large tool or van bought just before the tax year ends brings the relief forward a whole year. Timing matters.
Stop overpaying. Just ask.
Lekhio answers your claim questions in plain English, logs every cost as you go, and keeps you ready for tax. You always approve before anything is sent to HMRC.
Start freeGeneral information, not tax advice for your exact situation. Lekhio is an independent UK company, not HMRC, and not endorsed by HMRC. Always check your own position with HMRC or an accountant if you are unsure.