by Asim Abbas
11 November 2026 
Can you claim food, clothes or a home office as business expenses?
Can you claim food, clothes or a home office as business expenses?
Food, clothes and working from home are the three expense questions we’re asked most often by sole traders.
- Food is only allowable when travelling away on business
- Clothes must be a uniform, protective or a costume
- Home office costs can be claimed by proportion or flat rate
- Everyday personal costs are never allowable
The answers aren’t always obvious, and getting them wrong can mean an HMRC adjustment with interest and penalties.
This guide explains exactly when each is allowable and how much you can claim.
Food and drink
Your normal lunch isn’t allowable, even on a working day. You can claim reasonable meals when you travel away from your usual place of work for business, for example a site visit in another town or an overnight business trip.
- Meals on business journeys away from your normal base: allowable
- Overnight subsistence on business trips: allowable
- Your daily lunch at your usual workplace: not allowable
- Taking clients for dinner: not allowable (entertaining)
- Food you sell or use in your products: allowable as cost of sales
Clothes and uniforms
Clothing is only allowable if it isn’t suitable for everyday wear. That includes uniforms with your logo, protective clothing such as hi-vis, boots and hard hats, and costumes for performers. A suit for meetings isn’t allowable, even if you’d never wear it otherwise.
A self-employed plumber can claim £180 on safety boots and branded workwear. A self-employed consultant buying a £300 suit for client meetings can’t claim it, because a suit can be worn outside work.
Self Assessment tax calculator
See the tax saved by your expenses.
Working from home
Option 1: flat rate
Claim HMRC’s simplified rate based on hours worked at home each month: £10 for 25–50 hours, £18 for 51–100 hours and £26 for 101 hours or more. Phone and broadband can be claimed separately.
Option 2: actual costs
Work out the business share of heating, electricity, council tax, mortgage interest or rent and broadband. A common method is by rooms and time used. If one of five rooms is your office for half the time, you might claim 10%.
Garden offices
A garden office used only for business may qualify for capital allowances on equipment and fittings, but the building itself usually doesn’t. Be careful with exclusive business use of part of your home, as it could affect Private Residence Relief when you sell.
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Transparent monthly packages for sole traders, landlords and limited companies. Fixed fees agreed upfront, VAT included.
Get a fixed-fee quoteCall 0161 531 4179Other grey areas
- Gym membership: not allowable, even for personal trainers, unless it’s a business premises cost
- Haircuts and make-up: usually not, except costs for a specific performance
- Gifts to clients: allowable only if under £50 per person a year, carry your business advert and aren’t food, drink or tobacco
- Pets: not unless they’re genuinely part of the business, such as a guard dog
For the full list, see our guide to allowable expenses for sole traders and HMRC’s expenses guidance. Our self-employed accountants can check anything you’re unsure about.
What should I do next?
A business bank account helps.
For the flat rate claim.
Note why it’s protective or branded.
It’s cheaper than an HMRC adjustment. Contact us.
Frequently Asked Questions
Can I claim my coffee while working in a café?
Usually not. Food and drink at or near your normal place of work is personal. Business travel is the main exception.
Can I claim a percentage of my rent?
Yes, the business proportion based on space and time used. Or use the simplified flat rate instead.
Can actors claim clothing?
Costumes for a specific role are allowable. Everyday clothes worn for auditions usually aren’t.
Can I claim a new laptop?
Yes. It’s usually claimed through capital allowances, with the full cost relieved in the year of purchase under the Annual Investment Allowance.
What if HMRC disagrees with a claim?
They can adjust your tax and add interest and penalties. Keeping records and a clear business reason protects you.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Ali Imran
I’m Ali Imran, an accountant at Wingate Accountants. I help sole traders, landlords and directors get their returns filed early and accurately, without the last-minute panic.
