SA103 box 22 — phone, stationery and other office costs
Office & Equipment
Day-to-day costs of running your business office, including stationery, phone bills, postage and office equipment up to £1,000 per item (Annual Investment Allowance above that).
What you CAN claim
- Stationery, printer ink and paper
- Postage and courier costs
- Business phone calls and line rental (business proportion)
- Printer, monitor, keyboard, mouse
- Office furniture (desk, chair) if exclusively for business
- Software subscriptions for business use
- Cloud storage and business apps
What you CANNOT claim
- Personal phone calls
- Home furniture used personally
- Non-business software
- Equipment costing over £1,000 per item (claim as capital allowance instead)
Common examples for sole traders
Monthly Dropbox subscriptionA4 paper and printer cartridgesUSB hub and keyboardBusiness mobile phone contractRoyal Mail postage for client documentsMicrosoft 365 subscription
Practical tips
- 1
If you use your personal phone for business, only claim the business-use proportion — keep a log for 1–3 months to establish the %
- 2
Equipment under £1,000 per item can be claimed in full in the year of purchase
- 3
Keep all receipts — HMRC can ask for evidence up to 7 years later
Track office & equipment expenses automatically
Get Sorted categorises every transaction to the right SA103 box — so you never miss a deduction.