Tax spreadsheet and allowable expenses for Dog Walkers (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.

• Leads, harnesses and other equipment used for dog-walking may be allowable
• Waste bags and other job supplies may be allowable
• Travel between client appointments may be allowable
• Business insurance may be allowable
• Booking and payment software fees may be allowable
• Business share of phone and internet costs may be allowable
• Advertising and website costs may be allowable
• Training related to your existing dog-walking business may be allowable

For eligible cars and goods vehicles, simplified mileage is 45p per mile for the first 10,000 business miles and 25p after that in 2025/26; from 6 April 2026 (2026/27) it is 55p for the first 10,000 business miles and 25p after. You cannot claim mileage and actual vehicle costs for the same vehicle. Check GOV.UK mileage guidance.

The £1,000 trading allowance may be available instead of deducting expenses; you cannot claim expenses for the same income if you use the allowance. Check GOV.UK trading allowance guidance for your circumstances.

• Combining personal pet purchases with leads, harnesses or supplies used for client walks.
• Leaving walk bookings disconnected from client invoices and payment records.
• Mixing private journeys with travel between dog-walking clients.
• Combining business and personal phone use in one record.

• Walk bookings and client invoices alongside the related payment records.
• Receipts for leads, harnesses and other dog-walking supplies.
• Mileage log with date, destination, purpose and distance.
• Business insurance details and records of business phone use.

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.