HMRC Self Assessment Reference Hub
HMRC SA103 Expense Box Directory
Find the exact HMRC Self Assessment box for every sole trader expense. Search over 100+ trade materials, travel costs, tools, and office items below.
Showing 21 matching sole-trader expense categories
Timber, bricks, pipes, cables & raw building materials
Box 17HMRC BIM45000
HMRC SA103 Label: Cost of goods bought for resale or goods used
✓ Allowable: Allowable in full if used directly on customer jobs or resold.
✕ Disallowable: Materials used on your personal home or non-business projects.
Consumables (screws, sealants, drill bits, tape)
Box 17HMRC BIM45010
HMRC SA103 Label: Cost of goods bought for resale or goods used
✓ Allowable: Allowable as job supplies / direct costs.
✕ Disallowable: Items retained for personal DIY.
Subcontractor labor payments (CIS or invoice)
Box 17HMRC CIS340
HMRC SA103 Label: Cost of goods bought for resale or goods used
✓ Allowable: Gross amount paid to subbies. Report CIS deductions separately if applicable.
✕ Disallowable: Payments to non-business individuals or personal chores.
Van or car fuel (diesel / petrol for customer trips)
Box 20HMRC EIM31240
HMRC SA103 Label: Car, van and travel expenses
✓ Allowable: Business proportion of fuel, or claim 55p/25p simplified rate.
✕ Disallowable: Everyday commute between home and permanent base.
Van insurance, MOT, servicing & repairs
Box 20HMRC BIM47701
HMRC SA103 Label: Car, van and travel expenses
✓ Allowable: Allowable if using actual expenses method (pro-rated for business use).
✕ Disallowable: Cannot claim actual van repair/MOT if using 55p simplified mileage scheme.
Train, bus, taxi & tube fares for client visits
Box 20HMRC BIM47705
HMRC SA103 Label: Car, van and travel expenses
✓ Allowable: Ticket cost for business travel between different sites.
✕ Disallowable: Regular daily commute to a fixed place of work.
Parking charges & toll roads (Congestion, ULEZ, Dartford)
Box 20HMRC BIM42515
HMRC SA103 Label: Car, van and travel expenses
✓ Allowable: Legitimate parking and toll fees incurred during business travel.
✕ Disallowable: Parking fines, speeding tickets, or penalty charge notices (PCNs).
Hotel & overnight accommodation on away jobs
Box 20HMRC BIM47705
HMRC SA103 Label: Car, van and travel expenses
✓ Allowable: Reasonable accommodation costs when traveling away from home for trade.
✕ Disallowable: Holiday or leisure stay extensions.
Hand tools & small equipment under £500
Box 18HMRC CA21100
HMRC SA103 Label: Construction industry subcontractor / tool costs
✓ Allowable: Small tools with a short working life can be expensed directly.
✕ Disallowable: Tools purchased for domestic or personal hobby use.
Safety boots, high-vis jackets & trade PPE
Box 18HMRC BIM45060
HMRC SA103 Label: Construction industry subcontractor / tool costs
✓ Allowable: Specialist protective clothing necessary to perform your trade safely.
✕ Disallowable: Everyday clothing (e.g. ordinary jeans, shirts, suits).
Equipment hire (scaffolding, digger, cement mixer)
Box 18HMRC BIM45000
HMRC SA103 Label: Construction industry subcontractor / tool costs
✓ Allowable: Hire fees paid for plant, machinery, and equipment for business jobs.
✕ Disallowable: Equipment hired for home renovations.
Mobile phone bill (business calls & data)
Box 24HMRC BIM47825
HMRC SA103 Label: Phone, stationery and other office costs
✓ Allowable: Business percentage of call and data plan.
✕ Disallowable: Personal family calls or private handset usage.
Software subscriptions (accounting, Receipts Dock, CAD)
Box 24HMRC BIM47820
HMRC SA103 Label: Phone, stationery and other office costs
✓ Allowable: 100% allowable if used for invoicing, records, design, or business operations.
✕ Disallowable: Gaming, streaming, or non-work subscriptions.
Postage, courier shipping & office stationery
Box 24HMRC BIM47805
HMRC SA103 Label: Phone, stationery and other office costs
✓ Allowable: Stamps, Royal Mail tracked, printer paper, toner, envelopes.
✕ Disallowable: Personal parcel shipping.
Public liability insurance & professional indemnity
Box 22HMRC BIM45500
HMRC SA103 Label: Rent, rates, power and insurance costs
✓ Allowable: Full insurance policy premium protecting your trade and customers.
✕ Disallowable: Personal life insurance or private home contents insurance.
Workshop or storage unit rent & business rates
Box 22HMRC BIM46800
HMRC SA103 Label: Rent, rates, power and insurance costs
✓ Allowable: Dedicated rent, service charges, and electricity for commercial units.
✕ Disallowable: Non-business residential storage.
Working from home (simplified £10-£26/mo rate)
Box 22HMRC BIM75010
HMRC SA103 Label: Rent, rates, power and insurance costs
✓ Allowable: HMRC flat rate: £10/mo (25-50h), £18/mo (51-100h), £26/mo (101h+).
✕ Disallowable: Entire household mortgage or general home council tax.
Website hosting, domain names & online advertising
Box 25HMRC BIM42500
HMRC SA103 Label: Advertising and business entertainment costs
✓ Allowable: Web design, Google Ads, Checkatrade/Bark membership, print flyers.
✕ Disallowable: Customer entertaining (HMRC disallows entertaining meals/drinks).
Accountancy & bookkeeping fees
Box 27HMRC BIM46450
HMRC SA103 Label: Accountancy, legal and other professional fees
✓ Allowable: Fees for preparing sole-trader business accounts and Self Assessment.
✕ Disallowable: Legal fines or legal costs relating to personal disputes.
Trade association fees & Gas Safe / NICEIC registration
Box 27HMRC BIM42510
HMRC SA103 Label: Accountancy, legal and other professional fees
✓ Allowable: Statutory or industry-required professional body memberships.
✕ Disallowable: Political party donations or social club memberships.
Bank charges & merchant card processing fees (Stripe, SumUp, Zettle)
Box 26HMRC BIM45800
HMRC SA103 Label: Bank, credit card and other financial charges
✓ Allowable: Business bank account monthly fees, card transaction fees, overdraft interest.
✕ Disallowable: Charges on personal credit cards used for non-business purchases.
Master SA103 Box Breakdown
📥 Download Sample CSV| Box Number | HMRC Label | Examples of Allowable Costs | Disallowable Expenses |
|---|---|---|---|
| Box 17 | Cost of goods bought for resale or goods used | Raw timber, building sand, pipes, direct job consumables, subcontractor invoices | Goods taken for personal use or non-business DIY |
| Box 18 | Construction subcontractor / tools | CIS subbie labor, small trade tools, safety footwear, high-vis PPE | Ordinary everyday clothing, suits, personal watches |
| Box 19 | Wages, salaries and other staff costs | Staff wages, employer pension contributions, bonuses, subcontract labor (non-CIS) | Money drawn for personal living expenses (drawings) |
| Box 20 | Car, van and travel expenses | Fuel, 55p/25p mileage allowance, MOT, commercial van insurance, parking, tolls | Daily home-to-base commute, parking fines, speeding tickets |
| Box 21 | Rent, rates, power and insurance costs | Workshop rent, commercial business rates, business utility bills, public liability | Personal home rent or standard residential council tax |
| Box 22 | Repairs and renewals of property and equipment | Repairing trade tools, servicing machinery, repainting business premises | Structural improvements or extensions (capital costs) |
| Box 23 | Phone, fax, stationery and other office costs | Business mobile percentage, broadband, software (Receipts Dock), envelopes, postage | Personal family mobile phones, private home entertainment |
| Box 24 | Advertising and business entertainment costs | Website hosting, Google Ads, local flyers, newspaper notices, directory listings | Customer entertaining, corporate dining, hospitality events |
| Box 25 | Bank, credit card and other financial charges | Business bank account fees, Stripe / SumUp processing fees, overdraft interest | Personal bank card charges, mortgage interest on private home |
| Box 26 | Accountancy, legal and other professional fees | Bookkeeper fees, tax accountant fees, trade association registrations (NICEIC, Gas Safe) | Legal costs defending personal civil disputes or criminal fines |
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