{"id":7090,"date":"2025-11-28T16:32:07","date_gmt":"2025-11-28T16:32:07","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=7090"},"modified":"2026-04-21T14:03:50","modified_gmt":"2026-04-21T13:03:50","slug":"allowable-expenses-self-assessment-tax-return","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/allowable-expenses-self-assessment-tax-return\/","title":{"rendered":"Allowable expenses for self-employed UK: A practical guide\u00a0"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard entry-header--has-illustration entry-header--has-illustration--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 self-employed UK: A practical guide\u00a0\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\tIf you&#8217;re a sole trader, you can deduct expenses to reduce your tax bill. Find out what costs qualify and how to claim.\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>\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 \"><time class=\"entry-date published\" datetime=\"2025-11-28T16:32:07+00:00\">28 November, 2025<\/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 self-employed UK: A practical guide\u00a0\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/allowable-expenses-self-assessment-tax-return\/\"\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\n<p>Being self-employed comes with a lot of freedom \u2014 but also a fair amount of admin, and one of the most important things to get right is your expenses. Claim too little and you pay more tax than you need to. Claim things you&nbsp;shouldn&#8217;t,&nbsp;and you run the risk of a question from HMRC.&nbsp;<\/p>\n\n\n\n<p>The good news is that allowable expenses are genuinely useful. HMRC lets you deduct the costs of running your business from your taxable profit, which means your tax bill is only calculated on&nbsp;what&#8217;s&nbsp;left. For many sole traders and freelancers, this makes a significant difference.&nbsp;<\/p>\n\n\n\n<p>This guide covers the main categories of allowable expenses for the self-employed, including what you can and&nbsp;can&#8217;t&nbsp;claim \u2014 plus a specific section on car expenses, which trips people up more than&nbsp;almost anything&nbsp;else.&nbsp;<\/p>\n\n\n\n<p id=\"h-key-takeaways-nbsp-nbsp\"><strong>Key takeaways:&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Allowable expenses reduce your taxable profit&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Must be wholly and exclusively for business use&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Common claims include travel, office costs, and marketing&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You can claim either actual costs or simplified expenses&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>Here is what we will cover:&nbsp;<\/strong><\/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-what-is-an-allowable-expense-nbsp\" data-level=\"2\">What is an allowable expense?&nbsp;<\/a><\/li><li><a href=\"#h-what-can-i-claim-as-self-employed-a-list-of-allowable-expenses\" data-level=\"2\">What can I claim as self-employed? A list of allowable expenses<\/a><\/li><li><a href=\"#h-what-can-i-claim-on-nbsp-my-self-nbsp-assessment-tax-return-nbsp\" data-level=\"2\">What can I claim on&nbsp;my self&nbsp;assessment tax return?&nbsp;<\/a><\/li><li><a href=\"#h-what-expenses-are-not-allowed-by-hmrc-nbsp\" data-level=\"2\">What Expenses Are Not Allowed by HMRC?&nbsp;<\/a><\/li><li><a href=\"#h-should-you-use-the-1-000-trading-allowance-or-expenses-nbsp\" data-level=\"2\">Should You Use the &pound;1,000 Trading Allowance or Expenses?&nbsp;<\/a><\/li><li><a href=\"#h-making-tax-digital-mtd-and-allowable-expenses\" data-level=\"2\">Making Tax Digital (MTD) and Allowable Expenses<\/a><\/li><li><a href=\"#frequently\" data-level=\"2\">Frequently asked questions about allowable expenses<\/a><\/li><li><a href=\"#h-final-thoughts-nbsp\" data-level=\"2\">Final Thoughts&nbsp;<\/a><\/li><\/ul><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-b070c479-ac3c-48cf-b77a-f696b6d06d6b\">Get the support you need with your tax returns by downloading your free copy of Get Self Assessment right each time<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-an-allowable-expense-nbsp\">What is an allowable expense?&nbsp;<\/h2>\n\n\n\n<p>An allowable expense is a business cost you can deduct from your income before your tax bill is calculated. HMRC&#8217;s basic rule is that the expense must be &#8216;wholly and exclusively&#8217; for the purpose of running your business. Mixed-use costs \u2014 your personal mobile used partly for business calls, for example \u2014 can usually be claimed in proportion to the business use.&nbsp;<\/p>\n\n\n\n<p>If your turnover is&nbsp;relatively low,&nbsp;it&#8217;s&nbsp;worth knowing about the \u00a31,000 trading allowance. You can use this instead of&nbsp;claiming actual expenses, but you&nbsp;can&#8217;t&nbsp;use both \u2014 so run the numbers before deciding which approach saves you more.&nbsp;This process will be easier if&nbsp;you\u2019ve&nbsp;kept your expenses&nbsp;organised&nbsp;(adding them to&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/accounting-software\/\" target=\"_blank\" rel=\"noreferrer noopener\">accounting software<\/a>&nbsp;will help you achieve this).&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-can-i-claim-as-self-employed-a-list-of-allowable-expenses\">What can I claim as self-employed? A list of allowable expenses<\/h2>\n\n\n\n<p id=\"h-what-can-i-claim-as-self-employed-a-list-of-allowable-expenses\">Below, we cover some of the things you can claim for. To reiterate, we assume you\u2019re using&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/cash-basis-changes-businesses\/\" target=\"_blank\" rel=\"noreferrer noopener\">cash basis accounting<\/a>, as the rules for traditional accounting can be slightly different.&nbsp;<\/p>\n\n\n\n<p id=\"h-what-can-i-claim-as-self-employed-a-list-of-allowable-expenses\">You can add these figures to&nbsp;your&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/get-self-assessment-right-each-time\/\" target=\"_blank\" rel=\"noreferrer noopener\">Self Assessment tax return<\/a>.&nbsp;Most self-employed allowable expenses fall into the following categories:&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-b070c479-ac3c-48cf-b77a-f696b6d06d6b\">Get the support you need with your tax returns by downloading your free copy of Get Self Assessment right each time<\/a><\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-office-and-equipment-costs-nbsp\">Office and Equipment Costs&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Stationery, printing, and postage&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Laptops, monitors, and software&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Office furniture and supplies&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-travel-and-mileage-nbsp\">Travel and Mileage&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Business journeys by car, van, or public transport&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Parking fees and tolls&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accommodation for business trips&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-marketing-and-advertising-nbsp\">Marketing and Advertising&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Website hosting and design&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Online ads and social media promotion&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Printed marketing materials&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-professional-and-financial-costs-nbsp\">Professional and Financial Costs&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accountancy fees&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Insurance premiums&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bank charges and loan interest&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-phone-and-internet-nbsp\">Phone and Internet&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Business&nbsp;portion&nbsp;of mobile and broadband bills<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-home-office-costs-nbsp\">Home Office Costs&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A proportion of rent, utilities, and council tax&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Based on time and space used for business&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-staff-and-subcontractors-nbsp\">Staff and Subcontractors&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salaries and freelance payments&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employer National Insurance contributions&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-stock-and-materials-nbsp\">Stock and Materials&nbsp;<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Goods for resale&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Raw materials used in production&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-can-you-write-off-a-car-as-a-business-expense-in-the-uk-nbsp\">Can you write off a car as a business expense in the UK?&nbsp;<\/h3>\n\n\n\n<p>This is one of the most&nbsp;common questions&nbsp;self-employed people have \u2014 and the answer depends on how you use the vehicle and which method you choose to claim.&nbsp;<\/p>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-jade\"><div class=\"sage-container__inner\">\n<p><strong>Read more on&nbsp;Self Assessment:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/get-self-assessment-right-each-time\/\" target=\"_blank\" rel=\"noreferrer noopener\">Free e-book: Get Self Assessment right each time<\/a>&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/file-a-tax-return-online\/\" target=\"_blank\" rel=\"noreferrer noopener\">How to file a Self Assessment tax return online: A step-by-step guide<\/a>&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/what-is-payment-on-account\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is payment on account and how do I pay it?<\/a>&nbsp;<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-option-1-simplified-mileage-rate-nbsp\">Option 1: Simplified mileage rate&nbsp;<\/h3>\n\n\n\n<p>The simplest approach is to use HMRC&#8217;s approved mileage rates. For the first 10,000 business miles in a tax year, you can claim 45p per mile. Above that, the rate drops to 25p per mile. You keep a mileage log and claim the total on your tax return. No need to track fuel costs, insurance, or servicing separately \u2014&nbsp;it&#8217;s&nbsp;all rolled into the rate.&nbsp;<\/p>\n\n\n\n<p>This method suits most sole traders and freelancers who use their car for some business travel but&nbsp;don&#8217;t&nbsp;want the admin of tracking every motoring cost. Once&nbsp;you&#8217;ve&nbsp;chosen this method for a vehicle, you must stick with it.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-option-2-actual-costs-capital-allowances-nbsp\">Option 2: Actual costs (capital allowances)&nbsp;<\/h3>\n\n\n\n<p>If the vehicle is used&nbsp;predominantly for&nbsp;business, you may be able to claim a proportion of the actual costs \u2014 fuel, insurance, servicing, road tax \u2014 plus capital allowances on the purchase price. This is more complex and&nbsp;generally makes&nbsp;sense only if the business use is high and the vehicle is expensive.&nbsp;<\/p>\n\n\n\n<p>For limited company directors, different rules apply. Buying a vehicle through your company and claiming it as a business asset can be tax-efficient, but it also has benefit-in-kind implications if&nbsp;there&#8217;s&nbsp;any personal use.&nbsp;It&#8217;s&nbsp;worth getting specific advice here.&nbsp;<\/p>\n\n\n\n<p>The key point for both methods: you cannot&nbsp;claim for&nbsp;personal journeys. If your car is 50% business use, you can only claim 50% of costs through the actual-cost method \u2014 or apply the mileage rate to business miles only.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-can-i-claim-on-nbsp-my-self-nbsp-assessment-tax-return-nbsp\">What can I claim on&nbsp;my self&nbsp;assessment tax return?&nbsp;<\/h2>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-jade\"><div class=\"sage-container__inner\">\n<p><strong>Self-employed allowable expenses list<\/strong>&nbsp;<\/p>\n\n\n\n<p>Your&nbsp;Self Assessment&nbsp;return lets you claim allowable business expenses to reduce the profit figure that income tax is calculated on. The main categories are the same as those listed above \u2014 office costs, travel, marketing, professional fees, phone and broadband, financial costs, and use of home.&nbsp;<\/p>\n\n\n\n<p>Beyond business expenses, you can also use your return to claim:&nbsp;<\/p>\n\n\n\n<ul start=\"1\" class=\"wp-block-list\">\n<li>Pension contributions \u2014 these attract tax relief and reduce your tax bill&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul start=\"2\" class=\"wp-block-list\">\n<li>Gift Aid donations \u2014 claiming these on your return ensures you&nbsp;benefit&nbsp;from higher-rate relief if applicable&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul start=\"3\" class=\"wp-block-list\">\n<li>Marriage Allowance&nbsp;(if eligible)&nbsp;\u2014 if&nbsp;you&#8217;re&nbsp;married and one partner earns below the Personal Allowance&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul start=\"4\" class=\"wp-block-list\">\n<li>Capital allowances \u2014 for larger purchases like equipment or vehicles&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>One thing worth noting: expenses must be &#8216;wholly and exclusively&#8217; for business purposes. If something has a personal element, only the business&nbsp;portion&nbsp;is claimable. And you should always keep receipts \u2014 HMRC can ask you to substantiate any claim.&nbsp;<\/p>\n<\/div><\/section>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-expenses-are-not-allowed-by-hmrc-nbsp\">What Expenses Are Not Allowed by HMRC?&nbsp;<\/h2>\n\n\n\n<p>It&#8217;s&nbsp;just as useful to know&nbsp;what&#8217;s&nbsp;off the table:&nbsp;<\/p>\n\n\n\n<ul start=\"5\" class=\"wp-block-list\">\n<li>Client entertainment (taking a client to lunch, for example)&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul start=\"6\" class=\"wp-block-list\">\n<li>Your own salary or drawings from the business&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul start=\"7\" class=\"wp-block-list\">\n<li>Clothing that&nbsp;isn&#8217;t&nbsp;a specialist uniform or protective equipment&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul start=\"8\" class=\"wp-block-list\">\n<li>Personal travel, including your regular commute&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul start=\"9\" class=\"wp-block-list\">\n<li>Fines and penalties&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul start=\"10\" class=\"wp-block-list\">\n<li>Capital repayments on a mortgage (only the interest element is claimable for home office use)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-should-you-use-the-1-000-trading-allowance-or-expenses-nbsp\">Should You Use the \u00a31,000 Trading Allowance or Expenses?&nbsp;<\/h2>\n\n\n\n<p>If your expenses are low, the \u00a31,000 trading allowance may be simpler.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Use the allowance if your total expenses are below \u00a31,000&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Claim actual expenses if they exceed \u00a31,000&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Compare both options before deciding&nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>This simple step can make a noticeable difference to your tax bill.&nbsp;<\/p>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\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\">Subscribe to the Sage Advice newsletter<\/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>Join more than 500,000 UK readers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/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=\"#gate-b1a63862-3fa0-4a5e-bb67-c76b88bbc6b8\"\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\t\t\t\t\t>Subscribe now<\/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=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-making-tax-digital-mtd-and-allowable-expenses\">Making Tax Digital (MTD) and Allowable Expenses<\/h2>\n\n\n\n<p id=\"h-making-tax-digital-mtd-and-allowable-expenses\">From April 2026, sole traders earning over \u00a350,000 will need to use Making Tax Digital (MTD) for Income Tax rather than the traditional&nbsp;Self Assessment&nbsp;process.&nbsp;If you&#8217;re above this threshold, you&#8217;ll submit quarterly updates to HMRC digitally, rather than a single annual return.&nbsp;<\/p>\n\n\n\n<p>As a&nbsp;self employed, keep&nbsp;in mind that under&nbsp;<a href=\"https:\/\/www.sage.com\/en-gb\/making-tax-digital\/sole-trader\/\" target=\"_blank\" rel=\"noreferrer noopener\">Making Tax Digital guidelines for sole traders<\/a>, paper expense receipts are no longer accepted\u2014you\u2019ll&nbsp;need to&nbsp;retain&nbsp;digital copies to make a claim.&nbsp;<\/p>\n\n\n\n<p>The rules around allowable expenses don&#8217;t change under MTD \u2014 what you&nbsp;<a href=\"https:\/\/www.gov.uk\/expenses-if-youre-self-employed\" target=\"_blank\" rel=\"noreferrer noopener\">can claim<\/a>&nbsp;remains&nbsp;exactly the same.&nbsp;What changes is the process for recording and reporting those&nbsp;expenses.&nbsp;MTD-compatible software tracks everything throughout the year, which actually makes claiming expenses easier, not harder.&nbsp;<\/p>\n\n\n\n<p id=\"h-making-tax-digital-mtd-and-allowable-expenses\">Here\u2019s&nbsp;some of our articles explaining everything you need to know about MTD for Income Tax:&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-complete-guide\/\" target=\"_blank\" rel=\"noreferrer noopener\">Making Tax Digital for Income Tax explained (free guide)<\/a>&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/mtd-for-income-tax-switching-from-self-assessment-explained\/\" target=\"_blank\" rel=\"noreferrer noopener\">MTD for Income Tax: How to switch from Self Assessment<\/a>&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/why-has-hmrc-written-to-me-about-making-tax-digital-for-income-tax\/\" target=\"_blank\" rel=\"noreferrer noopener\">Why has HMRC written to me about Making Tax Digital for Income Tax?<\/a>&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>If you start using MTD for Income Tax as of April 2026, then 2024\/25\u2019s&nbsp;Self Assessment&nbsp;tax return\u2014due by 31 January 2025\u2014will be the penultimate&nbsp;Self Assessment&nbsp;tax return you&nbsp;submit.&nbsp;<\/p>\n\n\n\n<p>You will then&nbsp;submit&nbsp;one more\u2014on 31 January 2027, for 2025\/26\u2014after you have begun following the MTD for Income Tax rules for the 2026\/27 tax year.&nbsp;<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\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\">E-Book: Switching from Self Assessment to Making Tax Digital<\/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>Worried about following MTD&#8217;s rules in April 2026? This brief yet comprehensive guide explains what you need to know: How you do accounting now, and how you should do it in future.<\/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=\"#gate-3b52a309-fae9-49fa-a235-03fc76c551a0\"\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\t\t\t\t\t>Get MTD for Income Tax: A Guide to Switching From Self Assessment<\/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=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1385092066-1215x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1385092066-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently\">Frequently asked questions about allowable expenses<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1776267498085\"><strong class=\"schema-faq-question\">How do I distinguish between capital and revenue expenses?\u00a0<\/strong> <p class=\"schema-faq-answer\">Capital expenses are investments in assets that will\u00a0benefit\u00a0your business over a long\u00a0period of time.\u00a0That is to say, they have an enduring benefit.\u00a0<br>Revenue expenses are the day-to-day running costs of your\u00a0business.\u00a0<br>Understand the difference so you can claim the correct amounts.\u00a0<br>If you use cash basis accounting, most capital expenditure is treated as an allowable expense, although there are exceptions such as cars, land, and buildings.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1776267513256\"><strong class=\"schema-faq-question\">What records do I need to keep for my allowable expenses?\u00a0<\/strong> <p class=\"schema-faq-answer\">Keep invoices, bank statements, and receipts related to your business expenses.\u00a0Organise\u00a0these digitally to make it easier at tax return time.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1776267530600\"><strong class=\"schema-faq-question\">What happens if I get audited by HMRC?\u00a0<\/strong> <p class=\"schema-faq-answer\">If HMRC decides to audit your business, you must provide proof of your allowable expenses.\u00a0<br>If you\u00a0can\u2019t\u00a0provide these records, HMRC might amend your tax return to exclude them, and charge\u00a0additional\u00a0tax, interest, and penalties, where\u00a0appropriate.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1776267543135\"><strong class=\"schema-faq-question\">Are startup costs considered allowable expenses?\u00a0<\/strong> <p class=\"schema-faq-answer\">Although limitations or special rules may exist, certain startup costs could be considered allowable expenses.\u00a0<br>Is business insurance an allowable expense?\u00a0<br>Yes, you can claim business insurance premiums as an allowable expense.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1776267557528\"><strong class=\"schema-faq-question\">Can I claim costs for business-related education or training?\u00a0<\/strong> <p class=\"schema-faq-answer\">Generally, you\u00a0can claim educational expenses\u00a0directly related\u00a0to your current business.\u00a0<br>However, training costs that qualify you for a new trade are not allowable.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1776267576288\"><strong class=\"schema-faq-question\">What if I have a side hustle? Can I claim allowable expenses for it as well?\u00a0<\/strong> <p class=\"schema-faq-answer\">Yes, if you have multiple businesses\u2014each business can have its own set of allowable expenses.\u00a0You\u2019ll\u00a0need to keep\u00a0these separate\u00a0for accounting purposes.\u00a0<br>Can I claim costs incurred before my business officially\u00a0started?\u00a0<br>You could claim some pre-trading expenses, but specific rules and limitations may apply.\u00a0<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1776267592600\"><strong class=\"schema-faq-question\">Are there special allowable expenses for businesses that are scaling up?\u00a0<\/strong> <p class=\"schema-faq-answer\">Expenses related to business growth (such as hiring\u00a0new staff\u00a0or moving to a larger office) can be allowable expenses. You might need to claim certain other capital expenditures differently.\u00a0<br>There are no special tax rules for \u2018scaling up\u2019,\u00a0but many costs associated with growth such as hiring staff,\u00a0additional\u00a0marketing, or moving to new premises may be allowable.\u00a0<br>However, some expansion-related costs (like buying or improving property or equipment) may be treated as capital rather than revenue.\u00a0<\/p> <\/div> <\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-final-thoughts-nbsp\">Final Thoughts&nbsp;<\/h2>\n\n\n\n<p>Understanding allowable expenses for self-employed work is key to managing your finances efficiently. By knowing what you can claim, keeping&nbsp;accurate&nbsp;records, and choosing the right method, you can reduce your tax bill while staying compliant.&nbsp;<\/p>\n\n\n\n<p>If&nbsp;you&#8217;re&nbsp;unsure, using accounting software or speaking to a professional can help ensure everything is handled correctly.&nbsp;<\/p>\n\n\n\n<p><em>Editor&#8217;s note: This article was first published in December 2019 and has been updated several times for relevance.<\/em><\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\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\">E-Book: Get Self Assessment right<\/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 class=\"\">Download your free copy of this essential guide and get the support you need with your Self Assessment tax returns.<\/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=\"#gate-b070c479-ac3c-48cf-b77a-f696b6d06d6b\"\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\t\t\t\t\t>Download your free guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"single-cta__downloads\">\n\t\t\t\t\t\n\t\t\t\t\t1,200 readers have downloaded this guide\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\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\/2022\/04\/GettyImages-1146164056-1440x810.jpg\" class=\"single-cta__image\" alt=\"Woman applying for business credit line\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1146164056-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\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\/need-to-know\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNeed to know\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<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-8757 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-business-finances tag-business-support tag-create-business-plan tag-start-business tag-tax 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=\"1064\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2018\/02\/GettyImages-583665183_super-1064x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2018\/02\/GettyImages-583665183_super-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2018\/02\/GettyImages-583665183_super-768x585.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2018\/02\/GettyImages-583665183_super-1064x810.jpg 1064w\" 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=\"2026-05-07T10:08:00+01:00\">7 May, 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\">19 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\/starting-side-hustle-faqs-answered\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tHow to start a side hustle: Planning and execution tips\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\tGot skills you can repurpose to generate income? or have a business idea to try alongside your day job? Enthusiasm is essential, but there\u2019s more to it than that. Consider side-hustle practicalities like validating your idea and writing a business plan, managing tax, finding customers, and knowing when to bring in help. \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-29806 post type-post status-publish format-standard has-post-thumbnail hentry category-growth-customers category-trends-insights tag-business-finances tag-business-performance tag-customer-stories tag-data-analytics tag-grow-business tag-midsized-business tag-need-to-know tag-productivity tag-reporting business_type-small-business business_type-medium-sized-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\/tranmere-rovers-fc-sage\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\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\/04\/Tranmere-Rovers-Sage-Advice-header-684x384.jpg\" class=\"card-post__image\" alt=\"A man walks across the on-field dugout of a football pitch. Sage promotional banners flank the background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/04\/Tranmere-Rovers-Sage-Advice-header-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/04\/Tranmere-Rovers-Sage-Advice-header.jpg 700w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/04\/Tranmere-Rovers-Sage-Advice-header.jpg 700w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\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=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/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=\"2026-04-24T09:52:02+01:00\">24 April, 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\">2 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\tWhat does it mean to be an anchor institution? Tranmere Rovers on caring for its community\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-24954 post type-post status-publish format-standard has-post-thumbnail hentry category-free-guides-templates tag-business-costs tag-business-finances tag-business-support tag-grow-business tag-start-business tag-need-to-know business_type-small-business industry-food-beverage\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/costs-for-starting-a-food-truck-business\/\"\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\/2022\/04\/GettyImages-916352504-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-916352504-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-916352504-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-916352504-1440x810.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=\"2026-04-01T12:00:00+01:00\">1 April, 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\">12 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\tStarting a food truck business: Here&#8217;s what to consider\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-24978 post type-post status-publish format-standard has-post-thumbnail hentry category-free-guides-templates tag-business-finances tag-finance tag-grow-business tag-start-business tag-need-to-know tag-productivity business_type-small-business business_type-medium-sized-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-much-does-it-cost-to-open-a-gym\/\"\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\/2022\/04\/GettyImages-1304189057-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1304189057-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1304189057-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1304189057-1440x810.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=\"2026-04-01T12:00:00+01:00\">1 April, 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\">13 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 does it cost to open a gym?\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-4062 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-hr-process tag-need-to-know tag-payroll tag-tax tag-vat business_type-small-business business_type-medium-sized-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/new-tax-year\/\"\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\/2023\/09\/GettyImages-1478421401-684x384.jpg\" class=\"card-post__image\" alt=\"Working on business priorities\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1478421401.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=\"2026-03-18T16:02:02+00:00\">18 March, 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\">11 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\tNew tax year: Key changes and initiatives for 2026\/27\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>If you&#8217;re a sole trader, you can deduct expenses to reduce your tax bill. Find out what costs qualify and how to claim.<\/p>\n","protected":false},"author":356,"featured_media":16396,"menu_order":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[6],"tags":[206,27],"business_type":[4],"lilypad":[],"context":[],"industry":[],"persona":[73,74,75],"imagine_tag":[220,287,77,200,170,109],"coauthors":[351],"class_list":["post-7090","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","tag-need-to-know","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\/2023\/09\/GettyImages-1303226324.jpg","imagine_tags":{"220":"Accountant accounting","287":"Accounting Individual","77":"Accounting software","200":"Payroll","170":"Self Assessment","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\/7090","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=7090"}],"version-history":[{"count":5,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/7090\/revisions"}],"predecessor-version":[{"id":29710,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/7090\/revisions\/29710"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/16396"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=7090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=7090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=7090"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=7090"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=7090"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=7090"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=7090"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=7090"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=7090"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=7090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}