Office supplies & stationery
Last checked 16 June 2026 · HMRC source
Everyday consumables used in the business — stationery, postage, printer ink and similar — are normally allowable.
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Conditions
- The supplies must be used for the business.
- Items bought for personal use are not allowable.
- Employees may in principle claim tax relief for supplies necessarily bought wholly for their work duties, but HMRC's self-employed expenses guidance does not cover this. Verify the current employee position at www.gov.uk/tax-relief-for-employees before relying on this for an employee claim.
Common mistakes
- Mixing personal stationery purchases into business claims.
What to keep
- Receipts for purchases.
Real-world example
A small business buys printer paper, ink and postage for sending client documents. These low-value consumables are straightforwardly allowable.
Frequently asked
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Related allowances
Source: HMRC guidance