Guide · 10 min read · UK · 2026/27 tax year
Every expense self-employed freelancers can claim against HMRC — with the 2026/27 thresholds, allowable percentages, and the "wholly and exclusively" rule in plain English.
An expense is allowable if it was incurred wholly and exclusively for the purposes of your trade. Mixed-use? You claim the business portion (e.g. 70% of your phone bill if 70% of calls are work). Personal? You can't claim it, even if it makes your work easier.
SnapBooks pulls in your bank feed, scans receipts, tracks mileage at HMRC rates, and exports a Self Assessment-ready summary. £12/mo flat (or your local currency).
Start 7-day free trialAnything 'wholly and exclusively' for your business — home office costs, equipment, software, travel, professional fees, marketing, training. HMRC's test is whether the expense was incurred to earn business income.
Yes. Two methods: (1) simplified £6/week (no records needed) if you work 25+ hours/month from home, or (2) actual costs — calculate the business % of council tax, utilities, rent/mortgage interest, and broadband. Most freelancers do better with method 2 once they track it.
HMRC's approved rates: 45p per mile for the first 10,000 business miles in the tax year, 25p per mile after. Keep a log — date, destination, purpose, miles. SnapBooks tracks this automatically when you mark a trip as business.
If your self-employed income is under £1,000 a year, you don't have to register or report it. Above £1,000 you can either deduct actual expenses or take the £1,000 trading allowance — not both. For most freelancers, actual expenses beat the allowance once you cross ~£3k revenue.
Paper return: 31 October. Online return: 31 January following the end of the tax year (6 April–5 April). Payment due: 31 January (balance) + 31 July (payment on account). Miss it and you're looking at a £100 instant penalty plus interest.
Only when your taxable turnover exceeds £90,000 (2026 threshold) in a 12-month rolling period. You can register voluntarily below that — sometimes worth it if your clients are VAT-registered businesses.
General guidance, not personalised tax advice. Rules and thresholds change — verify against HMRC.gov.uk and speak to a UK accountant for your situation.