Tax rule UK
Self-employment (short): the box each expense goes on
The expense boxes of the short self-employment pages, as HMRC prints them, and the one Bilbx's Tax Lab adds each category's receipts up on.
The return Tax Lab's subtotals follow
Self-employment (SA103S), boxes 11–19
Checked against HMRC's own pages on . This is the figure Bilbx uses.
The rule
Box 11 is "Costs of goods bought for resale or goods used".
What HMRC says
“11 Costs of goods bought for resale or goods used”
Box 12 is "Car, van and travel expenses".
What HMRC says
“12 Car, van and travel expenses”
Box 13 is "Wages, salaries and other staff costs".
What HMRC says
“13 Wages, salaries and other staff costs”
Box 14 is "Rent, rates, power and insurance costs".
What HMRC says
“14 Rent, rates, power and insurance costs”
Box 15 is "Repairs and maintenance of property and equipment".
What HMRC says
“15 Repairs and maintenance of property and equipment”
Box 16 is "Accountancy, legal and other professional fees".
What HMRC says
“16 Accountancy, legal and other professional fees”
Box 17 is "Interest and bank and credit card financial charges".
What HMRC says
“17 Interest and bank and credit card financial charges”
Box 18 is "Phone, fax, stationery and other office costs".
What HMRC says
“18 Phone, fax, stationery and other office costs”
Box 19 is "Other allowable business expenses".
What HMRC says
“19 Other allowable business expenses”
The short self-employment pages, SA103S, list allowable business expenses in boxes 11 to 19, with their total in box 20.
What HMRC says
“SA103S Notes 2025-26”
“Fill in boxes 11 to 19 and put the total in box 20.”
HMRC's notes count subcontract labour costs among wages, salaries and other staff costs.
What HMRC says
“Wages, salaries and other staff costs This includes salaries, wages, bonuses, pensions, benefits for employees, agency fees, subcontract labour costs (not included elsewhere)”
Car, van and travel expenses include hotel room costs and meals on overnight business trips.
What HMRC says
“train, bus, air and taxi fares, hotel room costs and meals on overnight business trips”
Phone, fax, stationery and other office costs include small office equipment and computer software.
What HMRC says
“This includes phone and fax running costs, postage, stationery and printing costs, small office equipment and computer software”
How Bilbx applies it
- In its export for your accountant, Tax Lab, part of Bilbx Premium, adds up your claimed receipts by the line of the return each category goes on: Self-employment (SA103S), boxes 11–19.
- A purchase listed to depreciate is kept out of these subtotals, and so is a category with no line, such as groceries.
Where each category goes
The table Bilbx's export uses to add up your receipts, line by line.
Vehicle & Transport
Box 12: Car, van and travel expenses
Travel
Box 12: Car, van and travel expenses
Meals & Entertainment
Box 12: Car, van and travel expenses
Tools & Equipment
Box 19: Other allowable business expenses
Technology & Software
Box 18: Phone, fax, stationery and other office costs
Office Supplies
Box 18: Phone, fax, stationery and other office costs
Phone & Internet
Box 18: Phone, fax, stationery and other office costs
Utilities
Box 14: Rent, rates, power and insurance costs
Rent & Lease
Box 14: Rent, rates, power and insurance costs
Repairs & Maintenance
Box 15: Repairs and maintenance of property and equipment
Professional Services
Box 16: Accountancy, legal and other professional fees
Insurance & Licences
Box 14: Rent, rates, power and insurance costs
Bank & Finance Charges
Box 17: Interest and bank and credit card financial charges
Clothing & PPE
Box 19: Other allowable business expenses
Education & Training
Box 19: Other allowable business expenses
Subscriptions
Box 19: Other allowable business expenses
Advertising & Marketing
Box 19: Other allowable business expenses
Subcontractors
Box 13: Wages, salaries and other staff costs
Stock & Materials
Box 11: Costs of goods bought for resale or goods used
Health
On no line
Groceries
On no line
Fines & Penalties
On no line
Other
Box 19: Other allowable business expenses
Check a receipt
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Sources
Spotted something that doesn't match HMRC's guidance?
Every sentence in the rule is checked against HMRC's own guidance, quoted beneath it and linked above. Last checked . Rules version 60f9162250af. Terms.
More for the UK: every tax rule Bilbx applies and guides on receipts and tax records.