SA103 box 22 — phone, stationery and other office costs

Technology & Software

Software subscriptions, SaaS tools, and technology used in your business. Monthly/annual subscriptions are revenue expenses; one-off purchases over £1,000 may be capital.

What you CAN claim

  • Monthly/annual software subscriptions (accountancy, design, CRM, etc.)
  • App store purchases for business apps
  • Cloud services (AWS, Google Cloud, etc.) for your business
  • Anti-virus and security software
  • Domain names and hosting

What you CANNOT claim

  • Personal apps and subscriptions
  • Gaming software
  • Software used purely for personal entertainment

Common examples for sole traders

Adobe Creative Cloud subscriptionSlack or Teams business planAWS hosting billXero or QuickBooks subscriptionDomain name registrationAntivirus software annual licence

Practical tips

  1. 1

    Subscription software is almost always fully deductible in the year paid

  2. 2

    If you buy software outright for over £1,000, it may need to be capitalised

  3. 3

    Keep the receipt emails from app subscriptions — they're easy to lose

View HMRC guidance on GOV.UK

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