Tax spreadsheet and allowable expenses for Photographers (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.

• Cameras and lenses may be allowable
• Editing software may be allowable
• Studio or location hire may be allowable
• Insurance may be allowable
• Travel may be allowable
• Website costs may be allowable

• Mixing personal camera purchases with equipment bought for photography work.
• Leaving software licence and subscription records apart from other work documents.
• Separating client bookings and agreements from invoices and payment records.
• Combining business travel to a shoot with private journeys in one log.

• Purchase receipts for cameras, lenses and other photography equipment.
• Software licence details and subscription invoices.
• Client bookings, agreements, invoices and payment records.
• Travel 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.