The government says that expenses which you can offset against your income must be “wholly, exclusively and necessarily” incurred in the course of your business.  They even have a booklet called “HMRC's booklet 480 A Tax Guide to Expenses and Benefits”. If you really want to read it, then you can click here to do so. But we know what it says, so why not just give us a call with any concerns about expenses and we’ll tell you whether it’s allowable or not. That’s what we’re here for – and it’s all included as part of our fantastic service. Phone 0845 257 6835.