Using simplified expenses

A female business owner looking over her business expenses

Self-employed businesses (ie sole traders and partnerships - not limited companies or limited liability partnerships) can use fixed rates ('Simplified Expenses') to calculate how much they can claim for certain common types of business expenses if business and private use is mixed. You can choose to use simplified expenses or calculate your expenses the usual way.

Use the simplified expenses checker on the GOV.UK website   to compare what you may be able to claim for both calculations.

What you need to know:

  • you’ll be asked to make estimates about some of your business expenses - you don’t have to give accurate amounts
  • you have to be sole trader or business partnership to use simplified expenses
  • Limited Companies and Limited Liability Partnerships aren’t eligible
  • this tool doesn’t give exact figures to use in your tax return, it provides an indication of which way of calculating expenses might suit your business


What does the * mean?

If a link has a * this means it is an affiliate link. To find out more, see our FAQs.