{"id":32783,"date":"2026-11-03T17:04:56","date_gmt":"2026-11-03T17:04:56","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=32783"},"modified":"2026-11-03T17:04:58","modified_gmt":"2026-11-03T17:04:58","slug":"allowable-expenses-for-creative-freelancers-what-can-you-claim","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/allowable-expenses-for-creative-freelancers-what-can-you-claim\/","title":{"rendered":"Allowable expenses for creative freelancers: What can you claim?\u00a0"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tAllowable expenses for creative freelancers: What can you claim? \t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tSoftware, studio hire, a new laptop, or coffee while you work: which costs count as business expenses? Here\u2019s how to separate claimable costs from personal spending and keep useful records. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/12\/AdobeStock_2236210925-1440x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/12\/AdobeStock_2236210925-1440x810.jpg 1440w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/12\/AdobeStock_2236210925-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/12\/AdobeStock_2236210925-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/12\/AdobeStock_2236210925-1536x864.jpg 1536w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/12\/AdobeStock_2236210925-2048x1152.jpg 2048w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2026-11-03T17:04:56+00:00\">3 November, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Allowable expenses for creative freelancers: What can you claim?\u00a0\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/allowable-expenses-for-creative-freelancers-what-can-you-claim\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/asavinwattanajantra\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/Asavin-350x350.jpg\" class=\"entry-author__image\" alt=\"Asavin\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/Asavin-350x350.jpg 350w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/Asavin-768x768.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/Asavin-810x810.jpg 810w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/03\/Asavin.jpg 1000w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Asavin Wattanajantra<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<section id=\"key-takeaways\" class=\"wp-block-sage-key-takeaways\"><div class=\"sage-key-takeaways__inner\"><h2 class=\"wp-block-heading has-h-3-font-size\">Key takeaways<\/h2>\n<ul class=\"wp-block-list\">\n<li>Allowable expenses reduce taxable profit; they don\u2019t make a purchase free.&nbsp;<\/li>\n\n\n\n<li>The purpose of a purchase matters more than which account you pay from.&nbsp;<\/li>\n\n\n\n<li>For costs with separable business and personal use, claim only the business share.&nbsp;<\/li>\n\n\n\n<li>Everyday clothing, ordinary meals and client entertaining are generally not allowable.&nbsp;<\/li>\n\n\n\n<li>Keep evidence and check uncertain costs before including them in your claim.&nbsp;<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n<p class=\"wp-block-paragraph\">A design subscription feels straightforward. A laptop you also use at home is less clear. Then there\u2019s the coffee you bought while editing, the outfit for a client presentation and the course that could help you win different work.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Creative freelancing doesn\u2019t always have a neat boundary between working life and personal life. That can make expenses confusing\u2014and it&#8217;s one of the things we discuss in this wide-ranging article, as follows:<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-the-basic-test-for-expenses\" data-level=\"2\">The basic test for expenses<\/a><\/li><li><a href=\"#Understand-what-claiming-an-expense-means\" data-level=\"2\">Understand what claiming an expense means&nbsp;<\/a><\/li><li><a href=\"#Check-common-creative-business-costs\" data-level=\"2\">Check common creative business costs&nbsp;<\/a><\/li><li><a href=\"#Separate-business-and-personal-use\" data-level=\"2\">Separate business and personal use&nbsp;<\/a><\/li><li><a href=\"#Watch-the-costs-that-look-claimable\" data-level=\"2\">Watch the costs that look claimable&nbsp;<\/a><\/li><li><a href=\"#h-build-a-record-you-can-explain-nbsp\" data-level=\"2\">Build a record you can explain &nbsp;<\/a><\/li><li><a href=\"#h-final-thoughts\" data-level=\"2\">Final thoughts<\/a><\/li><li><a href=\"#h-faqs-about-freelancer-expenses\" data-level=\"2\">FAQs about freelancer expenses<\/a><\/li><\/ul><\/div>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Flexible, free, HMRC-approved accounting<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/products\/sage-sole-trader\/\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\tid=\"cta-id-32735\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tdata-button-location=\"cta_box\"\n\t\t\t\t\t\t\t\t\t\t\t>Get Sage Sole Trader free<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2226390347.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2226390347.jpg 800w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 id=\"h-the-basic-test-for-expenses\" class=\"wp-block-heading\">The basic test for expenses<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For UK sole traders, an <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/allowable-expenses-self-assessment-tax-return\" target=\"_blank\" rel=\"noopener\">allowable expense<\/a> is a qualifying business cost you deduct when calculating taxable profit. This article covers <a href=\"https:\/\/www.gov.uk\/government\/collections\/allowances-expenses-and-reliefs-when-you-run-a-business#limited-company\" target=\"_blank\" rel=\"noreferrer noopener\">sole traders; limited companies have separate rules<\/a>.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The basic test is that a cost is incurred \u201cwholly and exclusively\u201d for your business. In plain English, it needs to be for your business rather than for you.&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Where you can identify a separate business share, such as part of a phone bill, you can claim that share.&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Where one purchase serves both purposes at once, such as an outfit you\u2019d also wear socially, you generally can\u2019t claim any of it.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For the wider categories and claiming process, read our <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/allowable-expenses-self-assessment-tax-return\/\" target=\"_blank\" rel=\"noopener\">guide to allowable expenses for the self-employed<\/a>. Here, we focus on the everyday decisions creative freelancers face: shared equipment, software, training and spending while you work.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 id=\"Understand-what-claiming-an-expense-means\" class=\"wp-block-heading\">Understand what claiming an expense means&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Claiming an expense doesn\u2019t mean HMRC refunds the purchase price.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose you receive \u00a330,000 in business income and have \u00a35,000 of allowable expenses. Your profit before other tax adjustments is \u00a325,000.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If all of that \u00a35,000 would otherwise have been taxed at the basic rate of Income Tax (20%) and the main rate of Class 4 National Insurance (6%), claiming it reduces your bill by about \u00a31,300.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You\u2019ve still spent \u00a35,000, so those purchases cost you about \u00a33,700 overall. Your own figures will depend on your circumstances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;Tax relief reduces the cost without removing it, so a purchase needs to be worthwhile and affordable in its own right.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Also check whether you\u2019re using the \u00a31,000 trading allowance. You cannot deduct actual expenses as well as claiming that allowance against the same income.&nbsp;<\/p>\n\n\n\n<h2 id=\"Check-common-creative-business-costs\" class=\"wp-block-heading\">Check common creative business costs&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Start with what you bought and how it supports your work. These categories give you a useful starting point, rather than automatic approval of every purchase within them.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Cost<\/strong><\/th><th><strong>What to check<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Design, writing or editing software&nbsp;<\/td><td>Regular licence payments for business software can qualify. Exclude personal use.&nbsp;<\/td><\/tr><tr><td>Fonts, stock images, music licences and plug-ins&nbsp;<\/td><td>Licences for assets you use in client or business work can qualify. Exclude personal projects.&nbsp;<\/td><\/tr><tr><td>Printing, stationery and postage&nbsp;<\/td><td>Keep evidence of their business purpose.&nbsp;<\/td><\/tr><tr><td>Laptop, camera or other equipment&nbsp;<\/td><td>Treatment depends on your accounting method and business use.&nbsp;<\/td><\/tr><tr><td>Studio or workspace rent&nbsp;<\/td><td>Business premises costs can qualify; exclude private use.&nbsp;<\/td><\/tr><tr><td>Portfolio website and advertising&nbsp;<\/td><td>Business website and advertising costs can qualify.&nbsp;<\/td><\/tr><tr><td>Professional membership or journals&nbsp;<\/td><td>Check that they relate to your business.&nbsp;<\/td><\/tr><tr><td>Training&nbsp;<\/td><td>Must relate to your current business, including new skills it needs.&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">These categories follow <a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/office-property\" target=\"_blank\" rel=\"noopener\">HMRC\u2019s guidance<\/a> on office costs, marketing, subscriptions, insurance, financial costs and training.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since the 2024\u201325 tax year, the cash basis has been the default accounting method for sole traders unless you opt out.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/office-property\" target=\"_blank\" rel=\"noopener\">HMRC\u2019s office and equipment guidance<\/a> distinguishes between cash basis and traditional accounting. Under cash basis, business equipment such as computers is generally claimed as an expense, although cars are treated differently.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under traditional accounting, equipment you keep for the business <a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/office-property\" target=\"_blank\" rel=\"noopener\">generally falls under capital allowances instead<\/a>.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For <a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/training-courses\" target=\"_blank\" rel=\"noopener\">training<\/a>, the rules extend beyond refreshing existing skills. Training can also support changes in your industry or develop skills needed to run your business, including administration. Courses to start a new business or enter an unrelated business area do <a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/training-courses\" target=\"_blank\" rel=\"noopener\">not qualify under this guidance<\/a>.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 id=\"Separate-business-and-personal-use\" class=\"wp-block-heading\">Separate business and personal use&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Some purchases serve both purposes. Your phone might handle client calls and family messages. A laptop might hold paid projects and personal photos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Where business use can be separated, claim that share and keep a reasonable explanation of how you calculated it.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, if an annual phone bill is \u00a3600 and a supportable calculation shows 40% business use, the business portion is \u00a3240. The percentage is illustrative, not a standard HMRC allowance.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Working from home needs a calculation too. <a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\" target=\"_blank\" rel=\"noopener\">HMRC\u2019s guidance<\/a> allows a reasonable division of qualifying household costs, using factors such as rooms and time spent working. You may alternatively be eligible for <a href=\"https:\/\/www.gov.uk\/simpler-income-tax-simplified-expenses\" target=\"_blank\" rel=\"noopener\">simplified expenses<\/a>.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You cannot assume every mixed-purpose purchase can be divided. Ordinary clothing, for example, <a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/clothing\" target=\"_blank\" rel=\"noopener\">doesn\u2019t become partly deductible<\/a> because you wear it to client meetings, as it still serves a personal purpose.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Paying from a business account also doesn\u2019t settle the question. It records where the money came from, rather than proving the cost qualifies.&nbsp;<\/p>\n\n\n\n<h2 id=\"Watch-the-costs-that-look-claimable\" class=\"wp-block-heading\">Watch the costs that look claimable&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Don&#8217;t let the following items catch you out!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Coffee and food while you work<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/money-diaries-sportswear-side-hustler-ecommerce-entrepreneur\" target=\"_blank\" rel=\"noopener\">Money Diary of a sportswear entrepreneur<\/a>, the owner takes her laptop to a caf\u00e9 to work through emails and admin, recording spending on drinks and cakes.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s a recognisable way to get work done. But buying refreshments while working doesn\u2019t, by itself, make them allowable.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ordinary food and drink are generally personal living costs. Different rules can apply to qualifying business travel, including necessary overnight trips and certain occasional journeys. Check <a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/business-income-manual\/bim47705\" target=\"_blank\" rel=\"noreferrer noopener\">HMRC\u2019s subsistence guidance<\/a> before claiming.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Client lunches and entertainment<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Discussing a project over lunch doesn\u2019t usually make the hospitality deductible. <a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/marketing-entertainment-subscriptions\" target=\"_blank\" rel=\"noopener\">HMRC generally excludes client entertaining<\/a>, including food and drink provided during a work meeting.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Costs of promoting your business, such as advertising or your website, <a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/marketing-entertainment-subscriptions\" target=\"_blank\" rel=\"noopener\">are treated differently<\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Clothes for meetings or events<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/clothing\" target=\"_blank\" rel=\"noopener\">Everyday clothing is not allowable<\/a>, even when you buy it for work. That includes ordinary suits, shirts, dresses and shoes.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Qualifying protective clothing, uniforms and costumes for actors or entertainers <a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/clothing\" target=\"_blank\" rel=\"noopener\">can be different<\/a>. A smart outfit for a pitch isn\u2019t automatically a uniform.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Travel<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Genuine business travel may qualify, but private journeys and ordinary travel between home and work do not.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Record the destination and purpose. If you regularly work at a client site or combine a trip with a holiday, check the treatment rather than assuming the whole journey qualifies.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/travel\" target=\"_blank\" rel=\"noopener\">HMRC\u2019s travel guide<\/a> sets out the main categories and exclusions.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 id=\"h-build-a-record-you-can-explain-nbsp\" class=\"wp-block-heading\"><strong>Build a record you can explain<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Save the receipt or invoice as soon as you can, then add any context that won\u2019t be obvious later: the project, business purpose and calculation of private use.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A bank transaction may show you spent \u00a385, but it won\u2019t necessarily explain what you bought or why.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the Small and Medium-Sized Business (SMB) Advisory Board convened by Sage in September 2026, one sole trader described categorising transactions for Making Tax Digital as \u201ca complete and utter minefield.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That experience highlights a useful distinction. Choosing a category in your records and deciding whether a cost is allowable are separate questions. If you\u2019re unsure about either, keep the receipt and a note explaining the purchase so you can check it.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you use Making Tax Digital for Income Tax, your categorised records also feed your quarterly updates, so keeping them current saves a scramble later.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A simple routine is enough to get started:&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Capture the receipt or invoice.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>Record the date, supplier and amount.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li>Add the business purpose where needed.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li>Separate private spending or mixed use.&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"5\" class=\"wp-block-list\">\n<li>Flag uncertain items for checking.&nbsp;<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Keeping the evidence doesn\u2019t necessarily mean building a pile of paper receipts. HMRC accepts records kept on paper or digitally, so a <a href=\"https:\/\/www.gov.uk\/self-employed-records\" target=\"_blank\" rel=\"noopener\">photo or scan of a receipt can do the job<\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/how-to-claim\" target=\"_blank\" rel=\"noopener\">HMRC requires accurate records and proof of expenses<\/a>, although you don\u2019t normally send the evidence with your tax return. Keep self-employed records for at least five years after the relevant 31 January submission deadline, <a href=\"https:\/\/www.gov.uk\/self-employed-records\/how-long-to-keep-your-records\" target=\"_blank\" rel=\"noopener\">subject to special rules for very late returns<\/a>.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019re unsure, retain the evidence and ask your accountant or HMRC a specific question. \u201cCan I claim this course, which teaches a new tool used in my existing design business?\u201d is more useful than \u201cCan freelancers claim courses?\u201d&nbsp;<\/p>\n\n\n\n<h2 id=\"h-final-thoughts\" class=\"wp-block-heading\">Final thoughts<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Start with your last month of spending. Identify clear business costs, separate personal purchases and make a short list of items to check. That gives you a repeatable process for the next month too.&nbsp;<\/p>\n\n\n<section class=\"wp-block-sage-faq\">\n\t\n<h2 id=\"h-faqs-about-freelancer-expenses-nbsp\" class=\"wp-block-heading\">FAQs about freelancer expenses&nbsp;<\/h2>\n\t\t\t<div class=\"faq-items\">\n\t\t\t<div class=\"wp-block-sage-faq-item\" id=\"faq-item-0e0db088\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-can-i-claim-a-laptop-i-also-use-personally-nbsp\" class=\"wp-block-heading\"><strong>Can I claim a laptop I also use personally?<\/strong>&nbsp;<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">You may be able to claim the business share. Keep a reasonable calculation of usage. Under the cash basis, which applies to most sole traders, you\u2019d usually claim that share as an expense. Under traditional accounting<a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/office-property\" target=\"_blank\" rel=\"noopener\">, it goes through capital allowances instead<\/a>.&nbsp;&nbsp;<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-7d0f46be\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-can-i-claim-coffee-when-i-work-in-a-cafe-nbsp\" class=\"wp-block-heading\"><strong>Can I claim coffee when I work in a caf\u00e9?<\/strong>&nbsp;<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">Working there doesn\u2019t automatically make refreshments deductible. Ordinary food and drink are generally personal costs. Qualifying business travel can be different, so <a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/business-income-manual\/bim47705\" target=\"_blank\" rel=\"noopener\">check the circumstances<\/a>.&nbsp;&nbsp;<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-42ce4626\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-can-i-claim-a-course-that-teaches-me-something-new-nbsp\" class=\"wp-block-heading\"><strong>Can I claim a course that teaches me something new?<\/strong>&nbsp;<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">Potentially. <a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\/training-courses\" target=\"_blank\" rel=\"noopener\">HMRC allows training that supports your existing business<\/a>, including relevant new skills. Training to start a new business or enter an unrelated area is excluded under its guidance.&nbsp;&nbsp;<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-383cfcd1\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-do-i-need-a-business-account-to-claim-expenses-nbsp\" class=\"wp-block-heading\"><strong>Do I need a business account to claim expenses?<\/strong>&nbsp;<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">The account used doesn\u2019t determine whether the cost qualifies. Separate accounts can make records easier to manage, but you still need evidence and a clear business purpose.&nbsp;<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-cd0e9681\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-can-i-claim-expenses-and-the-trading-allowance-nbsp\" class=\"wp-block-heading\"><strong>Can I claim expenses and the trading allowance?<\/strong>&nbsp;<\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">You cannot claim actual expenses alongside the  trading allowance against the same income. If your allowable expenses come to less than \u00a31,000 (\u00a33,000 as of April 2027), the allowance usually gives you the bigger deduction. If they\u2019re higher, claiming actual expenses usually does.&nbsp;<\/p>\n\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Flexible, free, HMRC-approved accounting<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Get one free app to manage income, payments, and taxes. Sage Sole Trader is free tax and accounting software built for freelancers like you.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/products\/sage-sole-trader\/\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\tid=\"cta-id-32735\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tdata-button-location=\"cta_box\"\n\t\t\t\t\t\t\t\t\t\t\t>Get Sage Sole Trader free<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2226390347.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2226390347.jpg 800w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/bookkeeping\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tBookkeeping\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/business-finances\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tBusiness finances\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/cash-flow\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCash flow\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/freelancers\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFreelancers\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/tax\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTax\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-32725 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-bookkeeping tag-finance tag-freelancers tag-payments business_type-small-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2053729795-1440x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2053729795-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2053729795-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2053729795-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-03T17:04:36+00:00\">3 November, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/afford-purchase-spend-creative-freelancers\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tCan I afford this? A freelancer\u2019s guide to spending during a quiet month\u00a0\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tWhen work slows down, even a small purchase can feel difficult to judge. Here\u2019s how to check what you can afford, protect essential costs and decide what can wait. \t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-32789 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-business-costs tag-business-finances tag-freelancers tag-tax business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/freelancer-tax-amount\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2059781250-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2059781250-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2059781250-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2059781250-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-03T17:03:50+00:00\">3 November, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow much should a freelancer put aside for tax?\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-32775 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-freelancers tag-make-receive-payments tag-performance-management tag-tax business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/how-to-manage-feast-or-famine-income-as-a-freelancer\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_462762333-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_462762333-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_462762333-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_462762333-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-02T14:36:00+00:00\">2 November, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow to manage feast-or-famine income as a freelancer\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-32746 post type-post status-publish format-standard has-post-thumbnail hentry category-free-guides-templates category-strategy-legal-operations tag-bookkeeping tag-freelancers tag-mtd-business tag-making-tax-digital-for-income-tax tag-payments tag-tax business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/freelancer-tax-terms-explained-in-plain-english\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_420553376-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_420553376-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_420553376-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_420553376-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-02T14:35:00+00:00\">2 November, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tFreelancer tax terms explained in plain English\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-32761 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-cash-flow tag-freelancers tag-payments tag-tax tag-work-life-balance business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/creative-freelancer-how-much-can-i-spend-when-paid\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2200405570-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2200405570-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2200405570-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2200405570-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-02T14:34:00+00:00\">2 November, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tI\u2019ve been paid\u2014how much of the money can I actually spend?\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Software, studio hire, a new laptop, or coffee while you work: which costs count as business expenses? Here\u2019s how to separate claimable costs from personal spending and keep useful records. <\/p>\n","protected":false},"author":356,"featured_media":32786,"menu_order":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"6","sage_membership_post_content_type":"","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[6],"tags":[23,135,24,776,27],"business_type":[4],"lilypad":[],"context":[],"industry":[],"persona":[75],"imagine_tag":[777,109],"coauthors":[351],"class_list":["post-32783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","tag-bookkeeping","tag-business-finances","tag-cash-flow","tag-freelancers","tag-tax","business_type-small-business"],"sage_meta":{"region":"en-gb","author_name":"Asavin Wattanajantra","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/12\/AdobeStock_2236210925.jpg","imagine_tags":{"777":"Freelancers","109":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/32783","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/356"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/comments?post=32783"}],"version-history":[{"count":3,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/32783\/revisions"}],"predecessor-version":[{"id":32802,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/32783\/revisions\/32802"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/32786"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=32783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=32783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=32783"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=32783"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=32783"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=32783"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=32783"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=32783"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=32783"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=32783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}