Can I claim a laptop?
Equipment for the business is claimable, and under cash basis it counts when you buy it.
A laptop bought for the business is an allowable expense. Under cash basis, the standard for sole traders, equipment is simply an expense in the year you pay for it: no spreading, no depreciation schedules. Cars are the exception with their own rules; computers aren't.
One machine for everything is normal for a sole trader, and the claim is the business share, exactly like the phone bill: if it's roughly 70% work, claim 70%. A laptop used only for the business is claimable in full. Be ready to show how the split was arrived at; a typical week's use is a reasonable basis.
Quick answers
Which box?
Small office equipment sits with phone, stationery and other office costs on the self-employment pages.
A £2,000 machine, same answer?
Yes. Under cash basis equipment is an expense when you pay for it, whatever the price. Keep the receipt.
Software subscriptions too?
Claimable as office costs, yes. Same page of the return, own line of reasoning.
Every claim, caught automatically
Snap the receipt and SoleTax files it under the right HMRC category, flags what isn't claimable, and keeps the tax number running. 14 days free, no card needed.
Join the betaSources: HMRC's SA103F Notes 2026 (Box 23) and the Business Income Manual (BIM35000; BIM37007 on apportioning an identifiable business proportion). Checked on 8 July 2026.