Equipment & Technology
Computer equipment
Laptops, desktops, monitors and similar equipment bought for the business are generally claimable, typically as capital allowances rather than as a simple running cost.
Mobile phone
Mobile phone costs can be claimed for business use, but the treatment is very different depending on whose name the contract is in.
Office furniture
Desks, chairs and storage bought for business use are generally claimable, usually as capital allowances.
Software subscriptions
Subscriptions to software used in the business — accounting tools, design apps, cloud storage — are generally allowable running costs.
Tools & equipment
Tools and trade equipment bought for use in the business are allowable, typically through capital allowances under traditional accounting or as a direct allowable expense under the cash basis. Employees in certain trades can claim relief via HMRC's agreed flat-rate expense allowances or actual costs.
Camera & photography equipment
Cameras, lenses, lighting, and photography equipment bought for business use are plant and machinery, claimable through capital allowances or as a direct allowable expense under the cash basis. Where the equipment is also used personally, only the business proportion is allowable.
Printer, ink & consumables
Printer ink, toner cartridges, paper, and similar consumables used for business purposes are allowable revenue running costs — not capital items. The printer hardware itself is a separate capital item claimed through capital allowances (or as an allowable expense under cash basis); this entry covers the consumables only.
Computer peripherals
Monitors, keyboards, mice, webcams, headsets, and similar peripherals used for business purposes are plant and machinery, claimable through capital allowances or as a direct allowable expense under the cash basis. The treatment mirrors computer equipment — dual-use items must be apportioned.
Cloud storage & online backup
Subscription fees for cloud storage and online backup services used for business are allowable revenue running costs, treated in the same way as software subscriptions — not as capital items.