Quick answer
MTD doesn’t change what you can claim. Phones: the business share. Clothing: only protective gear, uniforms and costumes, not everyday clothes. Food: not your normal daily meals, but reasonable meals on overnight business trips. Training: courses that improve skills you already use in your business.
Key facts
Phone and internet: claim the business share
Everyday clothing can’t be claimed, even if only worn for work
Normal daily meals aren’t allowable
Training must relate to your current business
Phone and internet
If you use one phone for business and personal calls, claim the business percentage. HMRC’s MTD guidance says you can record the full cost during the year and reduce it to the business share as a year-end adjustment before your final declaration.
Clothing
Allowable | Not allowable |
|---|---|
Protective clothing like safety boots and hard hats | Suits, shirts, dresses and ordinary shoes |
Aprons or overalls used only for work | Everyday clothes worn only for work |
Uniforms that aren’t everyday clothing | Gym wear you’d wear anyway |
Costumes for acting, entertaining or advertising |
|
Food and drink
Your normal daily meals aren’t allowable, even on a working day. Reasonable meals and accommodation on overnight business trips can be claimed. Food bought to sell, or ingredients for products, is stock.
Training
You can claim courses that improve skills you currently use, or keep you up to date with your industry. You can’t claim training to start a new business or move into an unrelated area.
Other common questions
Parking and speeding fines: not allowable
Trade or professional journal subscriptions: allowable
Website and advertising costs: allowable
See MTD expenses and categories for how expenses are grouped in your updates.