Receipts Dock
โ† Back to all guides
Sole Trader Tax GuideUpdated 2026-10-03HMRC 2026/27

What a sole trader can claim: tools, fuel, phone, subsistence

A plain list of common sole trader expenses โ€” tools, fuel, phone, and meals โ€” and what this app will not decide for you.

โœ“ VerifiedFact-checked against HMRC Business Income Manual (BIM45000), EIM31240, and statutory sole-trader record rules.

This is not tax advice. It is the short list sole traders ask about before they photograph a receipt. Your bookkeeper decides what is allowable on your return.

Usually worth keeping

Materials you buy to do the job. Tools and equipment you use for the work. Fuel and other travel where the journey is for the business. Phone and stationery. Subcontractor costs, kept separate from materials. A meal while you are travelling for work, which is not the same as a weekly shop.

Usually not

Ordinary food at home, fines, and the private share of a mixed cost. If a phone or a van is partly private, the claim is the business part, not the whole bill. Receipts Dock files the receipt in a category. It does not split private use for you.

Statutory Record-Keeping Notice: Under Section 12B of the Taxes Management Act 1970, UK sole traders must keep and preserve all records needed to deliver a correct and complete return. Receipts Dock preserves your photos and CSV ledgers for 6 full years. This guide is for record-keeping purposes and is not formal tax advice.
๐Ÿ” SA103 Box FinderSearch materials and tools to find their exact HMRC tax box.๐Ÿš— 55p Mileage CalculatorWork out 55p & 25p tax allowance on business journeys.

Keep your receipts audit-ready

Photograph the receipt on the web, email it, or message Telegram. We extract the year for your bookkeeper. 5 free scans lifetime.

Snap a receipt now

Related Sole Trader Guides

How long to keep receipts as a sole traderHow long a UK sole trader should keep receipts, mileage logs, and the digital copies that replace a shoebox.
โ†’
Mileage at 55p, and the log HMRC expectsThe 2026/27 simplified mileage rate is 55p for the first 10,000 business miles and 25p after that. Here is the log to keep.
โ†’
CIS: materials on the invoice versus labourWhy CIS subcontractors should keep materials separate from labour, without pretending this app calculates the deduction.
โ†’
What a sole trader can claim: tools, fuel, phone, subsistence (2026/27 HMRC Rules) ยท Receipts Dock