Expense Categories
Expense Categories
Section titled “Expense Categories”This reference lists all expense categories you can use in Calceum, with guidance on what to include.
Self-Employment Expenses
Section titled “Self-Employment Expenses”Cost of goods sold
Section titled “Cost of goods sold”Direct costs of producing what you sell.
Include:
- Stock and raw materials
- Direct labour costs for producing goods
- Packaging materials
- Freight and delivery costs for stock
Don’t include:
- General overheads
- Administrative costs
Construction industry costs
Section titled “Construction industry costs”Specific to construction businesses.
Include:
- Materials for construction projects
- Subcontractor labour
- Equipment hire for specific jobs
- Site costs
Repairs and maintenance
Section titled “Repairs and maintenance”Keeping assets in working condition.
Include:
- Equipment repairs
- Vehicle maintenance and servicing
- Building repairs
- Replacement parts
Don’t include:
- Improvements or upgrades (these are capital expenditure)
- Initial purchase costs
General administrative expenses
Section titled “General administrative expenses”Day-to-day running costs.
Include:
- Bank charges and fees
- Software subscriptions
- Office supplies
- Postage
- Business insurance
- Professional indemnity insurance
Advertising and marketing
Section titled “Advertising and marketing”Promoting your business.
Include:
- Online advertising
- Print advertising
- Website hosting and maintenance
- Business cards and brochures
- Trade show costs
Business entertainment
Section titled “Business entertainment”Record but don’t claim:
- Client meals and hospitality
- Event tickets for clients
- Corporate gifts over £50
Legal and professional costs
Section titled “Legal and professional costs”Professional services for your business.
Include:
- Accountant fees
- Legal fees (business-related)
- Professional body subscriptions
- Consultancy fees
Don’t include:
- Legal costs for buying property (capital)
- Fines or penalties
Interest and finance costs
Section titled “Interest and finance costs”Costs of business borrowing.
Include:
- Interest on business loans
- Interest on business overdrafts
- Hire purchase interest
- Finance arrangement fees
Don’t include:
- Capital repayments (only the interest portion)
- Personal loan interest
Other expenses
Section titled “Other expenses”Anything not fitting other categories.
Include:
- Training courses (related to current business)
- Books and publications
- Protective clothing
- Small tools and equipment
Staffing costs
Section titled “Staffing costs”Costs of employing people.
Include:
- Wages and salaries
- Employer’s National Insurance
- Pension contributions
- Staff training
- Recruitment costs
Travel and subsistence
Section titled “Travel and subsistence”Business travel costs.
Include:
- Business mileage (45p/mile for first 10,000 miles, 25p thereafter)
- Public transport for business trips
- Parking
- Accommodation for business trips
- Meals when travelling overnight
Don’t include:
- Commuting to your regular workplace
- Personal travel
Premises costs
Section titled “Premises costs”Costs of business premises.
Include:
- Rent
- Business rates
- Utilities (electricity, gas, water)
- Cleaning
- Security
Working from home: You can claim a proportion of home costs if you work from home. Either:
- Simplified method: £6/week (no records needed)
- Actual costs: Calculate business proportion of mortgage interest, rent, utilities, etc.
Property Business Expenses
Section titled “Property Business Expenses”For landlords, allowable expenses include:
Property repairs and maintenance
Section titled “Property repairs and maintenance”- Fixing damage
- Repainting
- Replacing like-for-like fixtures
Property management
Section titled “Property management”- Letting agent fees
- Property management fees
- Advertising for tenants
Insurance
Section titled “Insurance”- Buildings insurance
- Landlord insurance
- Rent guarantee insurance
Finance costs
Section titled “Finance costs”- Mortgage interest (restricted to basic rate relief)
- Loan arrangement fees
Other property expenses
Section titled “Other property expenses”- Ground rent and service charges
- Council tax (when empty)
- Legal fees for tenant disputes
- Accountancy fees
Capital vs Revenue
Section titled “Capital vs Revenue”Understanding the difference is important:
Revenue expenses (allowable):
- Day-to-day running costs
- Repairs that maintain current condition
- Replacing like-for-like
Capital expenses (not directly allowable):
- Buying assets
- Improvements and upgrades
- Initial setup costs
Capital expenses may qualify for capital allowances instead - these are claimed separately in your annual submission.
Record-keeping tips
Section titled “Record-keeping tips”- Get receipts for everything over £10
- Photograph receipts - they fade over time
- Note the business purpose - especially for travel and entertainment
- Keep records for 5 years after the tax year ends
Need help categorising a specific expense? Contact support.