Most allowable business expenses have their own box on the return.
Other business expenses that are allowable, include things such as:
• Trade or professional journals
• Trade or professional subscriptions
• Net VAT payments
• Protective and specialist clothing
You can’t include private purchases, or anything you buy for personal use as allowable business expenses.
Other costs that are not allowable, include, depreciation in value, your own wages, suits and other ordinary clothing.
Remember, it’s important you keep records and receipts for all the expenses you claim.
You can find more information on GOV.UK
