Allowable Expenses for UK Freelancers

TL;DR

• What counts as allowable
• What doesn’t
• Simple checklist

What HMRC means by “wholly and exclusively”

• Definition in plain English
• Grey areas to watch

Common allowable expense categories

• Travel and subsistence
• Software, tools, hosting
• Professional fees and training
• Marketing and subscriptions
• Insurance

Not allowable: common traps

• Clothing vs uniform
• Client entertainment
• Fines and penalties

Record-keeping requirements

• What evidence you need
• How long to keep it

Worked examples

• Laptop purchase
• Mixed business/personal phone bill
• Conference trip

Quick checklist

• Eligible
• Evidence saved
• Categorised correctly