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What Can You Claim as a UK Freelancer?

The complete guide to HMRC allowable expenses for self-employed people. Discover exactly what you can and can't claim, with real examples and tips.

Updated for 2025/26 tax year

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Frequently Asked Questions

What expenses can I claim as self-employed in the UK?
As a self-employed person in the UK, you can claim allowable expenses including: office costs (stationery, software, phone bills), travel costs (mileage, public transport, parking), working from home costs (proportion of bills or flat rate), professional fees (accountant, insurance), advertising, clothing (uniforms only), training, staff costs, stock/materials, and business loan interest. All expenses must be wholly and exclusively for business purposes.
How much can I claim for working from home self-employed?
You can either use HMRC's simplified flat rate (£10-£26/month depending on hours worked from home) or calculate actual costs by working out the business proportion of your household bills including electricity, gas, council tax, mortgage interest or rent, and home insurance. You can also claim broadband and phone costs separately from the flat rate.
Can I claim mileage as self-employed?
Yes. You can claim 45p per mile for the first 10,000 business miles and 25p per mile after that. This covers fuel, insurance, MOT, servicing and depreciation. Alternatively, you can claim actual vehicle costs but you must choose one method per vehicle. Commuting to your regular workplace is not claimable.
Can I claim client lunches as a business expense?
No. Client entertaining (meals, drinks, events) is almost never claimable as a business expense for sole traders in the UK. HMRC is very strict about this. However, staff entertainment up to £150 per head per year may be allowable if you have employees.
Do I need receipts for all business expenses?
You should keep receipts and records for all business expenses. HMRC can ask for evidence at any time, and you're required to keep records for at least 5 years after the 31 January submission deadline. For simplified expenses like mileage, keep a mileage log rather than fuel receipts.
What's the difference between allowable expenses and capital allowances?
Allowable expenses are day-to-day running costs you deduct from your profit (e.g. software subscriptions, travel, stationery). Capital allowances apply to assets you buy for your business that have a longer life, like vehicles, machinery, or expensive equipment. For items under £1,000, you can often claim them as expenses; larger items may need to be claimed through capital allowances instead.