What expenses can I claim as a self-employed tradesperson?
Figures checked on gov.uk on 26 October 2026
When you’re self-employed, you pay tax on your profit, not on everything customers pay you. Every pound of allowable expenses comes off your profit before Income Tax and National Insurance are worked out. Miss a receipt and you pay tax on money you never kept.
HMRC’s rule is that a cost must be for running your business. Money you take out for yourself doesn’t count, and if something is part business and part personal, you can only claim the business part.
What a tradesperson can usually claim
| Type of cost | Examples |
|---|---|
| Materials and stock | Cable, pipe, timber, plaster, paint, fixings, parts you fit for customers |
| Van and travel | Fuel, insurance, repairs and servicing, road tax, breakdown cover, parking, and hotels and meals on overnight work trips |
| Tools and equipment | Power tools, ladders, testers, and repairs to them |
| Workwear and safety gear | Safety boots, hard hats, hi-vis, overalls and aprons you only wear for work |
| Staff and subcontractors | Wages, subcontractor fees, agency fees, employer’s National Insurance |
| Phone and office | The business share of your phone and internet, stationery, postage, software |
| Insurance and banking | Public liability insurance, business bank charges |
| Advertising | Your website, adverts, business cards |
| Training and memberships | Courses for your trade, trade body and professional subscriptions |
| Accountant and legal | Accountant’s and solicitor’s fees for business work (not the cost of doing your own tax return) |
What you can’t claim
- Everyday clothes, even if you only wear them for work. Jeans and a plain T-shirt don’t count; safety boots do.
- Fines, such as parking and speeding tickets.
- Your normal commute, and any personal driving.
- Money you take out for yourself, and personal shopping bought on the business card.
- Loan repayments. The interest and charges count, the repayments don’t.
Your van: real costs or the mileage rate
You can claim your van’s real running costs, or instead claim a flat rate per business mile, which HMRC calls simplified expenses. The flat rate covers fuel, insurance, servicing and wear, so you can’t claim those on top, but parking can still be added. See HMRC mileage rates for this year’s rates and the rules.
Big purchases
Cash basis is the standard way for sole traders to keep their accounts, and with it, tools and equipment you keep are claimed as normal expenses. Vans and cars are treated differently, and businesses using traditional accounting claim equipment through capital allowances instead. If you’ve bought a van or something expensive this year, ask your accountant how to claim it.
The £1,000 trading allowance
You can take £1,000 off your income tax-free instead of claiming expenses. If you use it, you can’t claim any expenses or capital allowances as well, so for most tradespeople with real costs, claiming expenses is worth more.
How Kev helps
Log each expense in Kev as you buy it, or on Kev Pro snap the receipt and let Kev read the figures. Every expense is filed under HMRC’s Self Assessment categories, so the totals match the boxes on your tax return.
Sources
This is general guidance, not tax advice. Rules can change, so check gov.uk or ask an accountant about your own situation.
Log expenses the moment you spend
Add each expense on your phone in seconds, sorted into HMRC’s categories. On Pro, snap the receipt and Kev fills it in. Free plan, no card needed.
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