Every unclaimed receipt is a voluntary donation to HMRC. The rules are generous — the leak is capture, not eligibility.
11 June 2026 · 5 min read
Most sole traders do not overclaim; they underclaim, badly. Not because the rules are stingy, but because the receipt died in the footwell before it reached any record. Here is what is claimable — and the habit that actually captures it.
Beyond materials: tools and equipment (including replacements and repairs), protective clothing and branded workwear (plain everyday clothes no, hi-vis and steel toes yes), phone and data (the business proportion), van costs or mileage (one method, not both — see the mileage guide), insurance, trade subscriptions and certifications, training that updates existing skills, accountancy fees, parking and tolls on business trips, and a use-of-home allowance for the admin you do at the kitchen table.
"Wholly and exclusively for business" is the test. Mixed-use items (phone, van) are claimed in proportion. Keep the judgement honest and the records contemporaneous and you have nothing to fear from a query.
The gap between eligible and claimed is the receipts that never got recorded. Close it at the moment of purchase: photograph the receipt while you are still at the counter. GraftG reads a snapped receipt over WhatsApp, extracts the amount and VAT, categorises it and stores it — see how receipt scanning works. By year-end (or your MTD quarter), the records already exist.
Often yes — equipment you owned and brought into the business can usually be introduced at market value. Flag it to your accountant with a list and rough values.
No — digital copies are fine, and under Making Tax Digital they are expected. A clear photo captured at purchase and stored with the amount and category is better evidence than a faded thermal slip in a drawer.
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