Allowable Expenses
What can
I claim?
Search HMRC expense categories for landlords and sole traders. Select your income type, then browse or search. Categories that are restricted or not allowable are marked.
Important
You can only claim expenses that are wholly and exclusively for your property or business. Mixed-use expenses must be apportioned. Capital expenditure (improvements, not repairs) is not allowable as a revenue expense. Always keep receipts and records of all claims.
Quarterly updates have to reach HMRC through software. DoneTax and DoneSE keep your records and file each quarter when you are ready.