Allowable Business Expenses in the UK: What You Can and Cannot Claim

Tax Guides · 11 min read · Updated 2026-03-20

A detailed guide to allowable business expenses for UK companies and sole traders, including office costs, travel, staff, marketing, and capital allowances.

Written by Krishna, Founder & HMRC-registered tax agent at TaxRoot.

Can I claim for business meals and entertaining clients?

Business entertaining, including meals with clients, is not an allowable deduction for income tax or corporation tax purposes. However, you can claim for meals and subsistence when you are travelling for business purposes away from your normal place of work. Staff entertaining, such as a Christmas party costing up to…

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