SoleTax

Can I claim...?

The questions every sole trader asks, answered straight from HMRC's own rules. Checked against gov.uk on 4 July 2026.

No

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.

It depends

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.

It depends

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.

Yes

Can I claim work boots?

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

It depends

Can I claim fuel?

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

Yes

Can I claim parking?

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

It depends

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.

Yes

Can I claim my phone bill?

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

Yes

Can I claim an accountant?

Accountancy fees for the business are an allowable expense.

It depends

Can I claim training courses?

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

Yes

Can I claim tools?

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

Yes

Can I claim software subscriptions?

Software and online subscriptions used for the business are claimable.

Yes

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.

Compliance first.Every figure checked verbatim against gov.uk, with the date on the page
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