Expense Category Amount Receipts Required
Food £5 One Meal Rate (Five Hour Rate) – if you are away from your home/normal place of work No
£10 Two Meal Rate (Ten Hour Rate) – if you are away from hour home/normal place of work No
£15 Late evening meal Rate (irregular late finishers only) – if you are working later than usual and finishes work after 8pm No
Travel Amount Paid The full cost of a journey an employee / director has to make while performing duties of the company and not personal. Yes
Training cost Amount Paid Any money on training courses which are likely to provide knowledge which will be useful in the employment. Yes
Use of home as Serviced Office (Rent) Portion of Expense If you are using your home as office then you can claim certain amount. Please discuss with our Team No
Office Rent Amount Paid if you are hiring office space and paying rent then you can claim full cost Yes
Business Insurance Amount Paid Any money spend on Insurance in relation to business – Insurance can either be employer’s liability,
Public Liability insurance or professional indemnity insurance.
Computer and accessories Amount Paid If you have bought any computers or accessories for your business Yes
Printing and Stationery expenses Amount Paid Please claim the money spend on the paper, cartridge and stationery spend Yes
Mobile phones – Company Contract Amount Paid Full deduction for mobile phone expenses is allowed if the contract is in the name of the company Yes
Mobile phones – Personal Contract No Line Rental only Call Charges If the Contract is in the name of Director or employee they can only claim Tax free the call charges which relate to business.  Yes
Landline Telephone, fax and Internet expenses – Company Contract Amount Paid If these facilities are used from Office space and there is no mixed usage like personal then they can be claimed as full. However if you are using home as office and your contracts for landline internet fax are at home you can still claim full amount but then you may be liable for P11d Return and taxes. So if you are working from Home we will not recommend these contracts in company name  Yes
Landline Telephone, fax and Internet expenses – Personal Contract No Line Rental only Call Charges or Usage charges You can only claim addtional charges which relates to business as expenses from the company. Line rental is not allowed as business expense Yes
Postage and courier expenses Amount Paid All the money spend on post and courier in relation to business Yes
Taxi and Cab expenses Amount Paid If you paid money to taxi and cab for the travels in relation to your business Yes
Accountant’s fee Amount Paid All the money to your accountant for the company accounts Yes
Pre Trading Expenditure Amount Paid Any valid expenses whilst contracting that are incurred in anticipation of your trading. These might include: Travel, Printing and Stationery, Reference Materials/ Books, Trade Body Subscriptions, Advertising, Website Production and Hosting Fees, Legal Fees (For example trading agreements). Yes
Accommodation Expenses Amount Paid If your place of work is far away from your home and you have to spend money on accommodation costs Yes
Books Magazines and Subscriptions Amount Paid All the money which you spend on magazines and subscriptions can be claimed as expense if they are related to business Yes