Full expenses article for freelancers
| Expense | Claimable? | Notes | Keep |
|---|---|---|---|
| Laptop, monitor, keyboards | Usually yes | Equipment. AIA often takes the lot in year one if it is for the trade. | Invoices |
| Software and cloud (Adobe, GitHub, Notion, hosting) | Usually yes | Subscriptions used for the work. | Card statements |
| Platform and payment fees | Usually yes | Upwork, Stripe, Wise, PayPal. | Platform reports |
| Professional indemnity / public liability | Usually yes | Business insurance. | Policy |
| Home office flat rate or bill share | Usually yes | £10/£18/£26 a month by hours, or a calculated share. Not both. | Hours log or bill calculation |
| Phone and broadband (business share) | Usually yes | Split honestly. | Bills |
| Training that improves this craft | Usually yes | A course in the stack you already sell. Retraining for nursing is not. | Invoices |
| Accountancy and bookkeeping software | Usually yes | Cost of filing the return included. | Invoices |
| Travel to a client site or conference | Usually yes | Not commuting to a co-working space you use every day as your office. | Tickets or mileage |
| Co-working desk | Sometimes | If it is your workplace, the desk fee is rent. Then home-to-desk is commuting. | Membership invoices |
| Ordinary clothes for Zoom | No | Still clothes. | n/a |
| Client entertaining | No | Blocked even if you closed the deal. | n/a |
Usually not claimable
- Everyday clothing and a “home office” sofa you also watch TV on, claimed at 100%.
- Travel from home to a regular co-working desk.
- Client meals and tickets.
- Fines, including HMRC’s.
- Your own personal tax investigation insurance is a maybe; parking tickets are a no.