Expenses self-employed carers can claim (and the mileage rules)

The golden rule

An expense is claimable if it is 'wholly and exclusively' for your care work. If something is partly personal — like your phone — you claim only the business share. When in doubt, keep the receipt and ask an accountant or check GOV.UK.

Mileage: the big one for carers

Driving between clients is business mileage. The simplest method is HMRC's approved rate: 45p per mile for the first 10,000 business miles in a tax year, then 25p. That rate is meant to cover fuel, insurance, servicing and wear — so if you use it, you don't also claim fuel or repairs separately.

You must keep a mileage log: date, where you drove from and to, the reason, and the miles. A note on your phone at the end of each day is enough — but a log you build up all year beats guessing in January.

Other expenses carers commonly claim

The everyday ones:

• Public liability and professional indemnity insurance
• DBS checks and the Update Service fee
• Training courses and certificates — safeguarding, moving and handling, first aid
• Gloves, aprons, uniforms and other protective equipment
• The business share of your mobile phone bill
• Professional memberships and subscriptions used for your work
• Accountancy fees
• Stationery, printing and postage for your business

The £1,000 trading allowance

If your total expenses are under £1,000 a year, you can claim the flat £1,000 trading allowance instead of itemising — no receipts needed. If your costs are higher, itemising wins. You can't do both.

What you can't claim

Everyday clothing, your commute to a regular workplace, fines, and anything personal. Meals are generally only claimable when you're working away from your normal round overnight — lunch on a normal working day doesn't count.

Keep the proof

HMRC expects records that back up every claim, kept for at least 5 years after the 31 January deadline. Photograph receipts as you get them and log mileage weekly. Carer Hub's My Finances section lets you log income, expenses and mileage as you go, totals them for the tax year, and exports everything as a spreadsheet for your return or your accountant.