The general principle
Broadly, expenses need to be incurred for the purposes of your business. Whether a particular cost qualifies depends on the facts, so treat the list below as areas to consider, not a guarantee.
Areas that may be relevant
- Professional indemnity and related subscriptions
- Professional registration fees and memberships
- Training and professional development
- Medical equipment and supplies
- Travel, noting that ordinary commuting is treated differently from business travel
- Insurance relevant to the business
- Accountancy fees
- A reasonable share of home office costs where appropriate
Why records matter
Keep receipts, invoices and a clear note of the business purpose. Good records make your return easier to prepare and easier to support if questions arise. If you are unsure about a particular cost, ask before you claim it.
This page gives general information only and is not personal advice. Rules, rates and thresholds change, so check current guidance before acting.