Business cards & printed materials

Business cards, flyers, leaflets, brochures, catalogues and other printed promotional materials are allowable revenue expenses, deductible in the period they are incurred. They are straightforward advertising costs — there is no capital or revenue complexity to resolve, and no per-person limit applies (unlike branded gifts).

Sole traderAllowable

Ltd companyAllowable

EmployeeNot allowable

Conditions

Expenditure on printed materials used to promote the business — business cards, letterheads, compliment slips, flyers, leaflets, brochures, catalogues, menus and similar items — is an allowable revenue expense. The general GOV.UK self-employed expenses guidance lists advertising as an allowable cost; printed promotional materials fall squarely within that category (GOV.UK, expenses-if-youre-self-employed, updated 2024).
The wholly and exclusively test applies, as it does to all trading expenses. Printed materials ordered for the purposes of the business, promoting its services or products to current and prospective customers, satisfy this test without difficulty. Materials that mix business and personal use — for example, stationery used partly for personal correspondence — should be apportioned.
Design fees paid to a graphic designer or print agency to create the materials are also allowable as a revenue cost in most cases. Design of a visual identity from scratch (a new logo, brand system or brand manual) intended to endure as the foundation of the business's identity for many years is a closer call and may have a capital element — see the website-costs and marketing-advertising entries for the brand/capital distinction. However, for most small businesses commissioning a first set of business cards or a simple leaflet refresh, the design cost is revenue.
Print management fees, agency mark-ups and delivery charges incurred in connection with the print run are allowable in full as part of the overall cost of the promotion.
Employees cannot claim the cost of business cards or printed materials as an employment expense. These are costs of the business, not of the employee's employment duties. Where an employer provides them, there is no tax consequence for the employee.

Common mistakes

Treating the cost of a full brand design or identity system as a simple printing expense when it may have a capital element.
Claiming printed materials that were predominantly personal (for example, stationery also used for personal correspondence) without any apportionment.
Confusing printed promotional materials (allowable) with branded gifts or merchandise given to clients — branded gifts are subject to the £50 per person per year limit and the conspicuous-advertisement rule (see branded-merchandise).

What to keep

Invoices from the printer or design agency, showing the description of what was produced.
A copy or sample of the printed material is useful supporting evidence of its promotional purpose.

Real-world example

A self-employed solicitor sets up in practice and orders 500 business cards (£85), 1,000 letterheads (£120) and 500 brochures describing her services (£210). All three are allowable advertising costs, deducted against her trading income in the year of purchase. She also commissions a graphic designer to create a simple logo for £400 — given it will be used for years across all materials, she notes it could be capital, discusses it with her accountant, and in the end treats it as revenue on the basis that a simple logo refresh for a small firm is unlikely to create an asset of lasting capital value.

Frequently asked

Are the design fees for a new logo or brand system allowable?

Usually yes for a small business commissioning a straightforward design or refresh. However, if the design work creates a distinctive brand identity intended to endure as a long-term business asset — for example, a full visual identity system with trademark registration — HMRC might argue this is capital expenditure rather than a revenue cost. For a sole trader there is limited capital relief for such intangibles, so it is worth taking care. Most small-business logo and card design work is revenue in practice.

Can I claim business cards my company prints for me as an employee?

No — as an employee you cannot claim your employer's printing costs. If your employer provides business cards to you, there is no benefit-in-kind either, as they are simply a tool of the job provided for business use. The deduction sits with the employing business, not with you.

Is there a limit on how many business cards or brochures I can claim?

No statutory limit applies. You can claim the full cost of printed promotional materials provided they are genuinely for business use and the quantity is commercially reasonable. An unusually large print run might invite scrutiny of whether all the materials are genuinely for business promotion, but there is no fixed cap.

Not sure how this applies to you?

The rules shift with your circumstances. A qualified accountant can confirm what you can claim and handle it for you.

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Related allowances

Source: HMRC guidance · Last checked 18 June 2026

This page is general information based on HMRC published guidance, not tax advice. Status shown is a plain-English summary — your own position can differ. Always check the HMRC source above and speak to a qualified accountant before making a claim.