Quick Answer
The Golden RuleHMRC says you can claim expenses that are incurred "wholly and exclusively" for business purposes. If something is used partly for personal and partly for business use, you can only claim the business proportion.Common Allowable ExpensesOffice costs: Stationery, ph...
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- Last Updated:
- 4 Jun 2026
- Category:
- Tax Guides
- Reading Time:
- 1 min read
The Golden Rule
HMRC says you can claim expenses that are incurred "wholly and exclusively" for business purposes. If something is used partly for personal and partly for business use, you can only claim the business proportion.
Common Allowable Expenses
- Office costs: Stationery, phone bills, software subscriptions
- Travel: Fuel, train tickets, parking (not commuting)
- Clothing: Only uniforms or protective clothing, not everyday clothes
- Marketing: Website hosting, advertising, business cards
- Professional fees: Accountant fees, legal costs, insurance
Simplified Expenses
HMRC offers flat-rate deductions for working from home (£6/week without evidence) and vehicle use (45p per mile for the first 10,000 miles).
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Just a heads-up, don't forget to keep receipts for 5 years even if you've already claimed the expense – HMRC may ask to see them.
Just curious, can I claim my new laptop as it's mainly for work? Only use it for Netflix when I'm on breaks! 📺💻
Just started working from home? I've been using the simplified expenses for my mileage. Any tips on how to keep track of that?
Just wondering, if I work from home one day a week, can I claim that £6/week? Cheers!
I appreciate the clarity on 'wholly and exclusively', but could you elaborate more on what constitutes 'common' office costs? I've been unsure about claiming printer ink...
Just wondered if I can claim my new laptop as it's mostly for work? Cheers!
Useful reminder about claiming 'wholly and exclusively' for business. Don't forget to keep receipts for HMRC's scrutiny. Consider using HMRC's simplified expenses for ease.
I'm still unsure about claiming clothing expenses. Can anyone provide clarity on what HMRC considers 'uniform'?
Useful reminder about 'wholly and exclusively' rule. For vehicle expenses, consider claiming based on business mileage if it's higher than HMRC's flat rate.
Interesting guide. Just wondering, can you clarify what HMRC considers as 'wholly and exclusively' for business purposes? The distinction seems quite grey in some areas.
Don't forget to keep your receipts safe for at least 6 years – HMRC can check at any time!
Good tip on 'wholly and exclusively' – remember, if you're claiming mileage for business journeys, don't forget to subtract your personal travel!
As a self-employed builder in Bristol, I found this guide really helpful. Looks like I can finally claim those fuel costs for site visits!