What can I actually claim as a contractor?
Travel, the home office, the phone, the laptop — and the three things people claim that Revenue disallows.
The rule is simple and the arguments are endless: an expense is allowable if it's wholly and exclusively for the business.
Usually fine
Travel to client sites (not your normal commute), a proportion of home office costs, the phone and broadband in proportion, the laptop, professional subscriptions, insurance, accountancy fees, training that keeps your skills current.
Usually not
Clothing (unless it's a uniform or safety gear), lunch at your desk, the gym, a new qualification in a different field, and anything your spouse also uses.
The three people claim and Revenue disallows
The whole mortgage. The whole car. Entertainment of clients. Each has a narrow allowable version and a wide disallowed one; we'll tell you which side you're on.