Expenses if you're self-employed

Marketing, entertainment and subscriptions expenses


You can claim allowable business expenses for:

  • advertising in newspapers or directories
  • bulk mail advertising (mailshots)
  • free samples
  • website costs

You can't claim for:

  • entertaining clients, suppliers and customers
  • event hospitality


You can claim for:

  • trade or professional journals
  • trade body or professional organisation membership if related to your business

You can't claim for:

  • payments to political parties
  • gym membership fees
  • donations to charity - but you may be able to claim for sponsorship payments