Expenses if you're self-employed
Marketing, entertainment and subscriptions
You can claim allowable business expenses for costs such as:
- advertising in newspapers or directories
- bulk mail advertising (mailshots)
- free samples
- website costs
You cannot claim for:
- entertaining clients, suppliers and customers
- event hospitality
- most gifts
If you’re not sure whether a business cost is an allowable expense contact HM Revenue and Customs (HMRC).
Subscriptions
You can claim for costs such as:
- trade or professional journals
- trade body or professional organisation membership if related to your business
You cannot claim for:
- payments to political parties
- gym membership fees
- donations to charity - but you may be able to claim for sponsorship payments
If you’re not sure whether a business cost is an allowable expense contact HM Revenue and Customs (HMRC).