Expense tips for sole traders

Short answers to the questions we're asked most, with a link to the GOV.UK page each one comes from. For anything else, try the free category finder.

How long do I need to keep receipts?

At least 5 years after the 31 January deadline for that tax year. So receipts for the 2025/26 tax year, which is filed by 31 January 2027, should be kept until at least 31 January 2032. Splitstick keeps a copy of every receipt you scan for as long as your account is open.

GOV.UK: How long to keep your records

Can I claim work clothes?

Only some. You can claim protective clothing (safety boots, hard hats), overalls or aprons you only use for work, and uniforms that aren't everyday clothing. You can't claim everyday clothes such as suits, shirts or ordinary shoes, even if you only wear them for work.

GOV.UK: Clothing expenses

Can I claim taking a customer out for a meal?

Usually not. You can't usually claim the cost of entertaining customers or suppliers, including hospitality and event tickets. Keep the receipt anyway: Splitstick files it as business entertaining, which your SA103 summary marks as usually disallowable.

GOV.UK: Marketing and entertainment

My phone is for work and personal use. What can I claim?

Only the business part. HMRC's example is a £200 bill with £70 of business calls: you claim £70. The same goes for anything you use for both, such as broadband.

GOV.UK: Expenses if you're self-employed

Can I claim fuel and repairs for my van?

If you claim your vehicle's actual costs, yes: fuel, insurance, repairs and servicing, and vehicle tax, for the business share of its use. Some sole traders use HMRC's flat mileage rate instead, which is in place of those running costs, so you'd use one method or the other. Keep the fuel receipts either way until you've decided.

GOV.UK: Car, van and travel expenses · Simplified expenses: vehicles

Can I claim a training course?

Yes, if it improves skills you already use in your business, keeps you up to date in your industry, or helps you run the business (including admin skills). Not if it's for starting a new business or moving into a different line of work.

GOV.UK: Training courses

A guide, not tax advice. If you're not sure about something, check with your accountant or HMRC.

Keep every receipt, sorted.

Photograph a receipt or send it on WhatsApp, and Splitstick files it under the right Self Assessment category. £6.99 a month, first 14 days free.

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