Check if this expense is claimable, before you bin the receipt.
For sole traders, subbies and small ltd directors who want to stop leaving money on the table at tax time.
Sound familiar?
- “I bought new boots for site. Claimable or not?”
- “Can I claim my phone bill if I use it for work and personal?”
- “I drive to site every day from home. Is that mileage?”
- “I bought a tool in cash with no receipt.”
What this tool does
Checks an expense against HMRC's 'wholly and exclusively' test, typical trade deductibility rules, and VAT reclaim rules where you're VAT-registered. Flags partial claims (like phone and home costs) with the usual apportionment.
What expense do you want to check?
What the law actually says
- •Section 34 ITTOIA 2005 sets the 'wholly and exclusively' test for sole traders. Mixed-use expenses are claimable pro rata where the business portion is identifiable.
- •HMRC generally disallows ordinary commuting to a permanent workplace. Temporary workplaces (sites) are treated differently, travel is usually allowable.
- •Clothing is a common trap. Branded PPE and workwear is allowable. Everyday clothing isn't, even if you only wear it on site.
What to do next
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