Expenses if you're self-employed

Office, property and equipment

Guide

Claim items you'd normally use for less than two years as allowable expenses, eg:

  • stationery
  • rent, rates, power and insurance costs

For equipment you keep to use in your business, eg computers or printers, claim:

  • allowable expenses if you use cash basis accounting
  • capital allowances if you use traditional accounting

See GOV.UK guidance on cash basis acounting and capital allowances.

You can't claim for any non-business use of premises, phones or other office resources.

Stationery

You can claim expenses for:

  • phone, mobile, fax and internet bills
  • postage
  • stationery
  • printing
  • printer ink and cartridges
  • computer software your business uses for less than two years
  • computer software if your business makes regular payments to renew the license (even if you use it for more than two years)

Claim other software for your business as capital allowances, unless you use cash basis.

Rents, rates, power and insurance costs

You can claim expenses for:

  • rent for business premises
  • business and water rates
  • utility bills
  • property insurance
  • security
  • using your home as an office (only the part that's used for business)

Business premises

You can't claim expenses or allowances for buying building premises.

Claim expenses for repairs and maintenance of business premises and equipment.

For alterations to install or replace equipment, claim:

  • allowable expenses if you use cash basis accounting
  • capital allowances if you use traditional accounting

You can also claim capital allowances for some integral parts of a building, eg water heating systems.