Can I claim...?

The questions every sole trader asks, answered straight from HMRC's own rules, verified at the source on 8 July 2026. Sources checked daily; last check 18 August 2026.

Meals, clothes and looking the part

Can I claim a client lunch?

Taking a client, supplier or customer out is never deductible for a sole trader, however business-flavoured the conversation.

Can I claim lunch on the job?

An everyday working lunch is a personal cost. The exception is meals on an overnight business trip away from your normal base.

Can I claim work clothes?

Ordinary clothing is not claimable, even if you only ever wear it for work. Protective gear and branded uniform are.

Can I claim work boots?

Safety boots are protective clothing, and protective clothing is claimable.

Can I claim glasses or an eye test?

Ordinary glasses and routine eye tests are personal health costs. Prescription safety eyewear is the exception.

Can I claim a gym membership?

Staying fit always has a personal purpose, even for personal trainers. Renting space to train clients is different.

Can I claim a haircut?

Grooming always has a personal purpose, and dual-purpose costs are disallowed in full.

Vehicles and travel

Can I claim fuel?

Either claim actual vehicle costs including fuel, or claim the flat rate per business mile. Never both.

Can I claim parking?

Parking for business journeys is claimable, and it stacks on top of the mileage flat rate.

Can I claim a van?

Under cash basis a van is an expense when you pay for it. The catch is the mileage flat rate: one route per vehicle.

Can I claim EV charging?

Either the business share of actual charging costs, or the flat rate per business mile. Never both.

Can I claim a hotel stay?

Overnight business trips away from your normal base are claimable, meals on the trip included.

Kit and tech

Can I claim tools?

Durable tools, their repair, and hired kit are all claimable.

Can I claim software subscriptions?

Software and online subscriptions used for the business are claimable.

Can I claim a laptop?

Business equipment is claimable, in its business share, and under cash basis it counts when you buy it.

Can I claim camera equipment?

A working photographer's kit is trade equipment, claimable like any tradesperson's tools.

Can I claim my phone bill?

Phone and broadband running costs are claimable in their business proportion.

Can I claim broadband?

The business share of the bill is claimable, and the working-from-home flat rate doesn't swallow it.

Running the business

Can I claim for working from home?

Claim the business share of home costs, or HMRC's monthly flat rate if you work 25 or more hours a month from home.

Can I claim an accountant?

Accountancy fees for the business are an allowable expense.

Can I claim training courses?

Training that keeps existing skills up to date is claimable. Training for a brand-new trade is not.

Can I claim public liability insurance?

Business insurance is claimable: public liability, professional indemnity, tools cover.

Can I claim professional subscriptions?

Trade and professional journals and subscriptions are claimable when they relate to your trade.

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Sources: HMRC's SA103F Notes 2026 and the Business Income Manual, with gov.uk simplified expenses for the vehicle and home rules. Checked on 4 July 2026.