Tax spreadsheet and allowable expenses for Childminders (UK sole traders)

These are common examples. A cost is allowable only if it is wholly and exclusively for your business, so check GOV.UK guidance on expenses if you are self-employed, or ask an accountant.

• Toys and equipment may be allowable
• Food for children may be allowable
• Ofsted registration fees may be allowable
• Insurance may be allowable
• Training may be allowable
• Use-of-home share may be allowable

• Mixing food bought for children with household food purchases.
• Combining toys and equipment for childminding with personal or family items.
• Letting Ofsted registration details become separated from work records.
• Recording shared home use without noting business and personal use separately.

• Receipts for food and equipment bought for children.
• Ofsted registration details and related renewal records.
• Childcare bookings, parent invoices and payment records.
• Records showing business and personal use of shared home spaces and equipment.

Keep receipts, invoices and mileage details as you work, and record business and personal use separately where needed. Organised records make it easier to prepare your Self Assessment return.