HMRC guide to expenses for the self-employed

'expenses' written on small tiles balancing on stacks of coins with a blue background

When you are self-employed, every penny counts. Being able to claim 'allowable expenses' can make a big difference. But it's important to know what you can claim for and how these expenses are worked out.

The HMRC e-learning package business expenses for the self-employed will tell you:

  • what allowable business expenses are
  • what is meant by revenue 'day to day' expenses
  • how to claim for larger items of plant and machinery known as 'capital allowances'
  • whether using flat rates for certain expenses or 'simplified expenses' could be an option for you

If in doubt, a good accountant or tax adviser can help you understand the essentials and make sure you are claiming the right expenses.

Business expenses for the self-employed >>

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