Tax Return UK – Accounting Services
| Expense | Deductible Amount / Percentage |
|---|---|
| Mobile Phone and Internet | Up to 100% of business-related usage |
| Laptop, PC, Printer and Equipment | Up to 100% for business purposes, subject to applicable tax rules |
| Fuel, Vehicle Insurance and Repairs | Business-use percentage when using the actual expenses method |
| Mileage – Cars and Vans | 45p per mile for the first 10,000 business miles, then 25p per mile |
| Mileage – Motorcycles | 24p per business mile |
| Home Office – Simplified Expenses | £10/month (25–50 hours), £18/month (51–100 hours), £26/month (101+ hours) |
| Accountancy and Bookkeeping | 100% for services directly related to business activities |
| Advertising, Website and Marketing | 100% for expenses incurred wholly and exclusively for business purposes |
| Tools, Materials and Consumables | 100% for business-related expenses |
| Business Insurance | 100% |
| Courses and Professional Training | 100% if they meet HMRC’s eligibility requirements for existing business activities |
| Uniforms and Protective Clothing | 100%; ordinary everyday clothing is not deductible |
| Hotels and Business Travel | 100% of eligible business-related expenses |
| Meals During Qualifying Business Trips | Reasonable, actual costs supported by appropriate records |
| Office Rent / Commercial Premises | 100% if used exclusively for business purposes |
| Bank Charges and Payment Processing Fees | 100% for business-related transactions |
A 100% deduction means that 100% of an eligible expense can be deducted from taxable business profits. It does not mean a 100% reduction in the tax payable.
Important: 100% înseamnă 100% din cheltuiala eligibilă, nu o reducere de 100% a impozitului. Dacă un bun sau serviciu este utilizat și personal, se deduce numai partea profesională.
SELF ASSESSMENT · UK
Tax year 2026/27. Enter your eligible business expenses in GBP. Leave any non-applicable amount blank.