Just because you bought it while working… doesn’t mean it’s claimable.

Many self-employed people try to lower their tax bill by claiming everything — food shops, pets, even Ann Summers receipts. But HMRC has one golden rule:

The expense must be “wholly and exclusively” for the purpose of your trade.

If it’s partly personal or not directly tied to your business? It won’t count.

🎥 Watch: What You Can’t Claim as a Sole Trader or Side Hustler (UK 2025) – Real examples of what HMRC will reject, explained simply.


Here are some of the most common expenses that get rejected — and why.


🚫 Food Shopping & Takeaways

You can’t claim your Tesco shop or Deliveroo.

What’s not claimable:

  • Takeaways because you were “too busy to cook”
  • Coffee runs or snacks at home
  • Weekly groceries, even if you work from home

What is claimable:

  • Meals while travelling for business
  • Food during an overnight stay

HMRC says: Subsistence is allowed only when it’s outside your normal routine.


🚫 Pets

Even if your dog keeps you company while you work — it’s not a business expense.

What’s not claimable:

  • Pet food
  • Vet bills
  • Insurance

Rare exception:
Guard dogs for security businesses, with clear justification.


🚫 Personal Grooming & Clothing

If you’d wear it in daily life, it’s not claimable.

Not allowed:

  • Haircuts
  • Manicures
  • Everyday clothes (even if you wear them for work)

Allowed:

  • Uniforms with logos
  • Safety equipment (PPE)
  • Costumes (if you’re in performance or entertainment)

🚫 Personal Gifts & Ann Summers

If it’s not strictly business-related — don’t claim it.

Not allowed:

  • Birthday gifts
  • Party items
  • Anything from Ann Summers (yes, it’s happened)

Allowed:

  • Branded client gifts under £50
  • Promotional giveaways with your business name

🚫 Mixed Personal/Business Spending

Trying to “claim what you can” from a personal account usually backfires.

Why it’s a problem:

  • It’s hard to prove what’s business
  • You risk over-claiming
  • You’ll pay your accountant extra to untangle it

Best practice:
Open a separate bank account for the business. Keep business spend separate. Track receipts properly.


✅ Summary: The Rule is Simple

If it’s not 100% for your business, don’t claim it.

When in doubt, ask yourself:

“Would I buy this if I didn’t have the business?”
If the answer is yes — HMRC probably won’t allow it.


Over-claiming business expenses is a common mistake. Before you assume something is allowed, read this: Why You Shouldn’t Make Assumptions With HMRC

Want to be sure you’re not over-claiming?

Download our free checklist: Self-Employed Disallowed Expenses Checklist (PDF)
Or book a clarity call and we’ll walk you through it line by line.

A note from the author: