(the rules are slightly different for sole traders)
(These are generally deductible if they are wholly and exclusively for business purposes)
- Office rent
- Business rates
- Utility bills (electricity, water, gas) for the company
- Office cleaning
- Telephone (landline) invoiced to the company
- Mobile phone (business use)
- Internet costs for company premises
- Postage and courier fees
- Stationery
- Printing costs
- Business insurance (e.g., public liability, professional indemnity)
- Bank charges on business accounts
- Accountancy fees
- Legal fees (business-related)
- Advertising and marketing costs
- Website hosting and domain fees
- Social media advertising
- Search engine marketing (Google Ads, etc.)
- Business cards and brochures
- Software subscriptions (e.g., accounting software)
- IT equipment (computers, printers)
- Office furniture
- Repairs and maintenance of business equipment
- Travel expenses (train, bus, taxi for business trips)
- Mileage allowance for business journeys (HMRC approved rates)
- Parking fees (business-related)
- Congestion charges (business-related)
- Hotel accommodation (business trips)
- Meals during overnight business trips
- Professional training and courses (for ongoing business, but not training for new business)
- Membership fees for professional bodies
- Subscriptions to trade journals
- Uniforms (if required for work)
- Protective clothing (e.g., safety gear)
- Small tools and equipment
- Vehicle insurance (business use)
- Vehicle servicing and repairs (business use)
- Vehicle fuel (business use)
- Hire of vehicles for business
- Business-related software development costs
- Outsourced services (e.g., virtual assistants)
- Freelance contractor fees
- Employee wages and salaries
- Employer National Insurance contributions
- Employer pension contributions
- Staff training costs
- Staff welfare (tea, coffee, small refreshments)
- Business-related bank loan interest
- Depreciation (capital allowances on assets can be claimed instead)
- R&D costs (if eligible under HMRC rules)