Can I claim camera equipment?
A working photographer's camera, lenses and lighting are trade equipment, claimable like any tradesperson's tools.
If photography is your trade, the kit is your toolbox: bodies, lenses, lighting, memory cards, tripods, and their repairs. All of it is allowable business expenditure, and under cash basis it's an expense in the year you pay, second-hand kit included. Keep proof of what you paid.
Mixed use follows the same rule as the laptop: claim the business share, with a basis you can show. A body bought for client work that also shoots the family holiday is claimed in its business proportion. Kit bought for a hobby that occasionally earns is claimed by its business use, not the wish.
Quick answers
Second-hand gear?
Yes. The cost is claimable when you pay it. Keep the receipt, or proof of the transfer if it was a private sale.
Repairs and servicing?
Claimable. Repairs and maintenance of business equipment has its own box on the return.
I shoot personal photos on the same body.
Claim the business share, with a sensible basis, same principle as the phone bill.
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 (Boxes 22 and 23) and the Business Income Manual (BIM35000; BIM37007). Checked on 8 July 2026.