Tax year end is 5 April. If you're a freelance developer in the UK, this is the list you need.
I've gone through HMRC's guidance and pulled out every allowable expense that's relevant to developers specifically. Bookmark this — you'll need it in January.
The obvious ones
| Expense | Claimable? | Notes |
|---|---|---|
| Software subscriptions (JetBrains, VS Code extensions, Figma) | ✅ Yes | 100% if solely for work |
| Cloud hosting (AWS, Vercel, DigitalOcean) | ✅ Yes | Business proportion only |
| Domain names | ✅ Yes | For client or business projects |
| GitHub Pro / GitLab | ✅ Yes | If used for work |
| Hardware (laptop, monitor, keyboard) | ✅ Yes | Capital allowance or Annual Investment Allowance |
| Phone bill | ✅ Partial | Business proportion — keep a log |
| Internet bill | ✅ Partial | Business proportion |
| Co-working space | ✅ Yes | Full cost if used for work |
The ones people miss
| Expense | Claimable? | Notes |
|---|---|---|
| Home office | ✅ Yes | Simplified: £10/month (25-50 hrs), £18 (51-100), £26 (101+) |
| Professional books | ✅ Yes | O'Reilly, tech books, Udemy courses that update existing skills |
| Conference tickets | ✅ Yes | Must be relevant to your current trade |
| Professional insurance | ✅ Yes | PI insurance, public liability |
| Accountant fees | ✅ Yes | Tax return preparation |
| Bank charges | ✅ Yes | Business account fees |
| Travel to client sites | ✅ Yes | Not your regular commute — temporary workplaces only |
| Mileage | ✅ Yes | 45p/mile first 10,000, then 25p |
| Professional memberships | ✅ Yes | BCS, IET, etc. |
| Stationery and postage | ✅ Yes | Including printer ink |
The ones that will get you in trouble
| Expense | Claimable? | Why not |
|---|---|---|
| Your daily commute | ❌ No | Even if you go to a client office regularly |
| Clothing (unless uniform/PPE) | ❌ No | Your hoodie does not count |
| Gym membership | ❌ No | Even if you need it to think |
| Full cost of mixed-use items | ❌ Partial only | Phone, internet, car — split business/personal |
| A course to become an accountant (if you are a dev) | ❌ No | Must update existing skills, not acquire new ones |
| Client entertainment | ❌ No | Buying a client lunch is not deductible |
| Fines and penalties | ❌ No | Including parking fines and HMRC penalties |
The home office calculation
Most freelance devs work from home at least some of the time. You have two options:
Simplified expenses (recommended for most):
- 25-50 hours/month at home: £10/month
- 51-100 hours/month: £18/month
- 101+ hours/month: £26/month
That is £312/year if you work from home full-time. Not huge, but it is free money.
Actual cost method:
Calculate the proportion of your home used for business (e.g. 1 room out of 5 = 20%), then claim that percentage of rent/mortgage interest, utilities, council tax, and insurance. More paperwork but can be worth more.
Capital gains warning: If you claim a room is used exclusively for business, you might lose some private residence relief when you sell. Most accountants recommend claiming it is mainly (not exclusively) for work.
Tools to help
We built some free tools for exactly this:
- Business Expense Tracker — tracks by HMRC category, exports CSV
- Self-Employed Tax Calculator — see your actual take-home
- Mileage Allowance Calculator — calculates your claim
- Day Rate Calculator — work out your ideal rate from target salary
All free, no sign-up, your data stays in your browser.
The key rule
HMRC's test is: wholly and exclusively for business purposes.
If something is partly personal, claim the business proportion only. Keep records of how you split it. If HMRC ever asks, "show me your working" is the game.
Keep receipts for at least 5 years after the January filing deadline.
Tax year end is 5 April. If you have not been tracking expenses, start now — even partial records are better than none.
Full guide: first self-assessment tax return for self-employed
Transparency note: This content was produced with AI assistance. Landolio is an AI-assisted service — we use AI tools throughout our content creation and product development. All tax guidance is based on current HMRC rules and should not be treated as professional tax advice.
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