Allowable expenses for the self-employed
Which business costs sole traders and self-employed people can deduct, how the wholly-and-exclusively rule works and what records HMRC expects.
Evergreen plain-English guides for Self Assessment filers — checked against official GOV.UK guidance.
Which business costs sole traders and self-employed people can deduct, how the wholly-and-exclusively rule works and what records HMRC expects.
Step-by-step help for filing a UK Self Assessment return online — who must file, registering, UTR, Government Gateway sign-in and paying HMRC.
How Making Tax Digital for Income Tax changes Self Assessment from April 2026 — who is mandated, quarterly updates, digital records and deadlines.
How HMRC payments on account work, why January bills surprise filers and when a reduction request is appropriate.
Key Self Assessment dates for paper and online filing, the late-filing penalty ladder, interest on unpaid tax and reasonable excuse basics.
Plain-English guide for UK sole traders — record-keeping, allowable expenses, National Insurance classes and which Self Assessment pages to complete.
How UK VAT works — registration thresholds, rates, schemes, Making Tax Digital, returns and reclaiming VAT on business expenses.
Which business costs sole traders and self-employed people can deduct, how the wholly-and-exclusively rule works and what records HMRC expects.
Step-by-step help for filing a UK Self Assessment return online — who must file, registering, UTR, Government Gateway sign-in and paying HMRC.
How Making Tax Digital for Income Tax changes Self Assessment from April 2026 — who is mandated, quarterly updates, digital records and deadlines.
How HMRC payments on account work, why January bills surprise filers and when a reduction request is appropriate.
Key Self Assessment dates for paper and online filing, the late-filing penalty ladder, interest on unpaid tax and reasonable excuse basics.
Plain-English guide for UK sole traders — record-keeping, allowable expenses, National Insurance classes and which Self Assessment pages to complete.
How UK VAT works — registration thresholds, rates, schemes, Making Tax Digital, returns and reclaiming VAT on business expenses.
How UK Corporation Tax works for limited companies — rates, registration, filing with HMRC and Companies House, deadlines and penalties.
When UK company directors must file Self Assessment — dividends, salary, benefits in kind and the cases where HMRC still expects a personal return.
Key Self Assessment dates for paper and online filing, the late-filing penalty ladder, interest on unpaid tax and reasonable excuse basics.
How UK VAT works — registration thresholds, rates, schemes, Making Tax Digital, returns and reclaiming VAT on business expenses.
Independent guidance. Not affiliated with HMRC or GOV.UK.
HMRC Tax Info is independent guidance, not tax, legal or financial advice, and is not affiliated with, endorsed by, or connected to HMRC or GOV.UK. Always check GOV.UK or speak to a qualified accountant or tax adviser for your own circumstances.