The test is still “wholly and exclusively” for the trade. If something is mixed use, claim the business share and write down how you split it. You cannot claim the trading allowance of £1,000 and actual expenses in the same year.
Software, hardware, professional indemnity, and a share of the house: that is the freelance stack. Client lunches are still blocked. A new wardrobe for “brand” is still clothes.
What freelancers can usually claim
| 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 |
Open a printable checklist for this trade.
What you cannot claim
- 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.
Trade-specific traps
- Declaring Wise or PayPal withdrawals, not invoices. Withdrawals can be after fees, after a month delay, or mixed with personal transfers.
- Using the full personal allowance on the freelance return when a PAYE job already used it. HMRC will combine them.
- Claiming 100% of broadband in a house of four.
- A single client for 18 months who looks like an employee. Status risk sits with both of you.
- Ignoring MTD because profit is under £50,000. The test is gross.
Records that actually help in this trade
Invoice list (number, client, amount, date paid) plus a folder of software receipts. Export platform CSVs once a quarter, not in January. If you use cash basis, unpaid invoices are not yet income. If a client pays a year of hosting in advance, cash basis counts it when paid.
Mileage, if you use simplified expenses in 2026/27, is 55p per mile for the first 10,000 business miles, then 25p. That replaced 45p from 6 April 2026. Ordinary commuting is still not claimable. See the mileage guide and home office costs.
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Common questions
Can I claim a co-working membership and home office?
You can claim the desk. Home-to-desk is then commuting. You might still claim a small home-office amount for evening work if that is genuine. Do not double count the same hours.
Are client gifts allowable?
Trivial branded items maybe. Meals, tickets and anything that looks like hospitality is usually blocked.