Tax spreadsheet and allowable expenses for Personal Chefs (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.

• Ingredients bought for customer bookings may be allowable
• Kitchen or venue hire for booked work may be allowable
• Cooking equipment and utensils used for work may be allowable
• Business insurance may be allowable
• Travel between client locations may be allowable
• Booking software and card payment fees may be allowable
• Business share of phone and internet costs may be allowable
• Training related to your existing personal-chef 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.

• Leaving ingredient receipts separate from the client booking they relate to.
• Combining personal food shopping with ingredients purchased for booked work.
• Mixing private travel with journeys to client locations.
• Separating kitchen-hire and card-payment statements from booking records.

• Client bookings, invoices and payment records.
• Ingredient receipts linked to the relevant booking or job.
• Kitchen or venue-hire invoices and insurance documents.
• 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.