Sole Trader Allowable Expenses: What Can I Claim?

You are a sole trader and you suspect you are paying tax on money you could have written off. Tell it your trade, turnover and where you work, and you get every allowable expense category explained in plain English, with examples specific to your line of work and the HMRC rules behind each one. So you stop leaving deductions on the table.

I am a UK sole trader working as a {TRADE_OR_PROFESSION}. My annual turnover is approximately £{ANNUAL_TURNOVER}. I work {WORK_LOCATION} (e.g. from home, client sites, a rented office). List and explain every category of allowable business expense I can deduct from my profits on my Self-Assessment return under HMRC rules. For each category, give: a plain-English definition, common examples relevant to my trade, the rules or restrictions that apply (e.g. the 'wholly and exclusively' test, simplified expenses), and any common mistakes that lead to disallowed claims. Flag any grey-area expenses where I should seek professional advice.