Collection

Allowances, expenses and reliefs when you run a business

Find out what you may be able to claim to reduce a tax bill if you are a charity, community amateur sports club, limited company or self-employed.

• From: HM Revenue & Customs
• Published: 17 December 2024

Sole trader

Allowances, expenses and reliefs you may be able to claim if you are self-employed.

• Business rates relief
• Charge, reclaim and record VAT
• Claim capital allowances
• Employment Allowance
• Expenses and benefits for employers
• Expenses if you're self-employed
• Get financial help with statutory pay
• Pay Apprenticeship Levy
  • 6 April 2025
  • Guidance
• Specific deductions: pre-trading expenditure: contents
  • 1 April 2016
• Tax relief when you donate to a charity

Partnership

Allowances, expenses and reliefs you may be able to claim if you are in a partnership.

• Business rates relief
• Charge, reclaim and record VAT
• Claim capital allowances
• Employment Allowance
• Expenses and benefits for employers
• Expenses if you're self-employed
• Get financial help with statutory pay
• Pay Apprenticeship Levy
  • 6 April 2025
  • Guidance
• Specific deductions: pre-trading expenditure: contents
  • 1 April 2016
• Tax relief when you donate to a charity

Limited company

Allowances and reliefs available to limited companies.

• Business rates relief
• Creative industry tax reliefs for Corporation Tax
  • 13 March 2025
  • Guidance
• Charge, reclaim and record VAT
• Claim capital allowances
• Claiming Research and Development (R&D) tax relief
  • 6 January 2025
  • Collection
• Claim National Insurance contributions relief for veterans as an employer
  • 15 February 2022
  • Guidance
• Corporation Tax rates and reliefs
• Corporation Tax relief on goodwill and relevant assets
  • 4 June 2019
  • Guidance
• Employment Allowance
• Expenses and benefits for employers
• Get financial help with statutory pay
• Pay Apprenticeship Levy
  • 6 April 2025
  • Guidance
• Specific deductions: pre-trading expenditure: contents
  • 1 April 2016
• Tax when your limited company gives to charity
• Tax on dividends
• Use the Patent Box to reduce your Corporation Tax on profits
  • 7 May 2020
  • Guidance

Charity

Allowances and reliefs available for a registered charity.

• Business rates relief
• Charge, reclaim and record VAT
• Claim capital allowances
• Claiming Gift Aid as a charity or CASC
• Employment Allowance
• Expenses and benefits for employers
• Get financial help with statutory pay
• Pay Apprenticeship Levy
  • 6 April 2025
  • Guidance

Community amateur sports club (CASC)

Allowances and reliefs available to community amateur sports clubs registered with HMRC.

• Business rates relief
• Charge, reclaim and record VAT
• Claim capital allowances
• Claiming Gift Aid as a charity or CASC
• Employment Allowance
• Expenses and benefits for employers
• Get financial help with statutory pay
• Pay Apprenticeship Levy
  • 6 April 2025
  • Guidance

Published 17 December 2024