Question 1

What expenses can a freelancer claim in the UK?

Accepted Answer

UK freelancers can claim expenses that are wholly and exclusively for business purposes. Common claimable expenses include: office supplies and equipment, phone and internet (business proportion), travel to client sites, professional subscriptions, software and tools, marketing and advertising costs, professional indemnity insurance, accountancy fees, and use of home as office. HMRC simplified expenses allow you to claim a flat rate for home office use based on hours worked.

Question 2

Can I claim for working from home as a freelancer?

Accepted Answer

Yes. You can use HMRC simplified expenses: £10/month if you work 25-50 hours from home, £18/month for 51-100 hours, or £26/month for 101+ hours. Alternatively, you can calculate the actual proportion of household costs (rent/mortgage interest, utilities, council tax, broadband) used for business. The simplified method is easier; the actual costs method may save more if you have a dedicated room.

Question 3

Do I need receipts for all my business expenses?

Accepted Answer

Yes, HMRC requires you to keep records supporting every expense you claim. Receipts, invoices, bank statements, and mileage logs are all acceptable evidence. Digital records (photos of receipts, accounting software entries) are fine. You must keep records for at least 5 years after the 31 January submission deadline for that tax year.

Question 4

Can freelancers claim for lunch and meals?

Accepted Answer

Generally no — meals are considered personal expenditure. However, you can claim for subsistence (meals and accommodation) when travelling overnight for business, or for meals while working away from your normal place of work on a temporary basis. A freelancer who works from home cannot claim for lunch bought at a café, but can claim for a meal bought during an overnight trip to a client site.

Question 5

Can I claim for clothing as a freelancer?

Accepted Answer

Only if the clothing is a uniform, protective gear, or costume required specifically for work (e.g., safety boots, branded uniforms, theatrical costumes). Ordinary business clothing — suits, smart clothes, shoes — is not allowable even if you only wear them for work. HMRC considers these 'dual purpose' items.

Expense	Claimable?	Notes
Desk, chair, shelving	✅ Yes	Full cost if under £1,000. Otherwise capital allowance.
Computer / laptop	✅ Yes	If used solely for business. If mixed use, claim business proportion.
Monitor, keyboard, mouse	✅ Yes	Full cost as office equipment.
Printer, scanner, ink	✅ Yes	Including paper and cartridges.
Stationery	✅ Yes	Pens, notebooks, envelopes, stamps.
Co-working space	✅ Yes	Full membership/desk rental cost.

Method	How it works	Best for
Simplified expenses	£10/month (25-50 hrs), £18/month (51-100 hrs), £26/month (101+ hrs)	Easy calculation, no receipts needed for home costs
Actual costs	Calculate business proportion of rent/mortgage interest, utilities, council tax, broadband	Dedicated home office room, higher costs

Expense	Claimable?	Notes
Mobile phone contract	✅ Business proportion	If 60% business use, claim 60% of the bill.
Separate business phone	✅ 100%	Full cost if exclusively for business.
Home broadband	✅ Business proportion	Or included in simplified home expenses.
Landline	✅ Business calls only	Line rental is personal if also used personally.

Expense	Claimable?	Notes
Accounting software (FreeAgent, Xero, QuickBooks)	✅ Yes	Monthly subscription fully deductible.
Design tools (Adobe, Figma, Canva Pro)	✅ Yes	If used for business work.
Project management (Notion, Trello, Asana)	✅ Yes	Full cost.
Cloud storage (Google Workspace, Dropbox)	✅ Yes	Business accounts fully deductible.
Website hosting & domain	✅ Yes	Full cost of business website.
Email marketing (Mailchimp, ConvertKit)	✅ Yes	Business marketing expense.

Expense	Claimable?	Notes
Car mileage (business trips)	✅ 45p/mile	First 10,000 miles. Then 25p/mile. Keep a mileage log.
Train, bus, tube fares	✅ Yes	For business travel only. Keep tickets/receipts.
Parking (at client sites)	✅ Yes	Not parking fines.
Taxis (for business)	✅ Yes	To/from client meetings, events, stations.
Hotels (business overnight stays)	✅ Yes	Reasonable cost. Not minibar.
Meals while travelling overnight	✅ Yes	Reasonable subsistence only.
Bicycle mileage	✅ 20p/mile	Flat rate for business cycling.
Motorcycle mileage	✅ 24p/mile	Flat rate.

Freelance Expenses You Can Claim (UK 2025/26): Complete List

💰 Quick Tax Saving Calculator

The golden rule

✅ Office & workspace

✅ Working from home

✅ Phone & internet

✅ Software & subscriptions

✅ Travel

✅ Marketing & advertising

✅ Professional services & fees

✅ Training & development

✅ Financial costs

❌ What you CAN'T claim

How much can you save?

Record-keeping tips

Related guides

📦 Track Every Expense, Claim Every Penny

Expense	Claimable?
Business cards	✅ Yes
Website design & development	✅ Yes
Google Ads, Facebook Ads, LinkedIn Ads	✅ Yes
Printed flyers, brochures	✅ Yes
Networking event entry fees	✅ Yes
Portfolio photography	✅ Yes

Expense	Claimable?
Accountant / bookkeeper fees	✅ Yes
Solicitor fees (business matters)	✅ Yes
Professional body membership (IPSE, ACE, etc.)	✅ Yes
Professional indemnity insurance	✅ Yes
Public liability insurance	✅ Yes
Debt collection fees	✅ Yes

Expense	Claimable?
Business bank account fees	✅ Yes
Payment processing fees (Stripe, PayPal)	✅ Yes
Interest on business loans	✅ Yes
Credit card interest (business purchases)	✅ Business proportion
Bad debts (written off invoices)	✅ Yes

Expenses claimed	Basic rate (20%) saving	Higher rate (40%) saving
£1,000	£200 + £60 NI = £260	£400 + £60 NI = £460
£3,000	£600 + £180 NI = £780	£1,200 + £180 NI = £1,380
£5,000	£1,000 + £300 NI = £1,300	£2,000 + £300 NI = £2,300
£10,000	£2,000 + £600 NI = £2,600	£4,000 + £600 NI = £4,600