Tax spreadsheet and allowable expenses for Florists (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.

• Flowers and foliage bought for sale or customer orders may be allowable
• Wrapping and packaging materials may be allowable
• Floristry tools and display supplies may be allowable
• Business premises, workspace or stall costs may be allowable
• Delivery and other business travel costs may be allowable
• Business insurance may be allowable
• Card payment fees may be allowable
• Advertising and website costs 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.

• Mixing personal flower purchases with stock bought for orders or resale.
• Leaving supplier invoices separate from the customer orders they relate to.
• Combining private journeys with flower deliveries in one mileage record.
• Not keeping card-payment statements with sales records.

• Supplier invoices for flowers and foliage linked to customer orders.
• Customer order, invoice and payment records.
• Receipts for wrapping materials and delivery costs.
• Mileage log with date, destination, purpose and distance.

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.