What expenses can a freelancer claim for a business event?

Me chatting to freelancer Hannah at a freelancing conference.

Freelancers can get a lot out of attending business events.
Members of the Being Freelance Community often go together 🥰

But if you’re off to a industry conference or networking event, you’re going to spend money.

“Make sure you get your receipt!”

It’s like a rallying cry for a freelancer.
”Claim it back!”

But what can you actually claim for?

This article is for freelancers in the UK, based on what our beloved HMRC usually allow. It’s split into info for sole traders and limited companies.

For those freelancing in other countries, check with your own people-in-suits. And of course, check with your accountant.

Speaking of which - thanks to Martin at Gold Stag Accounts for casting his eyes over this article to make sure it’s correct.
Martin - I’d buy you a beer - but let’s see if it’s allowed first…

What EVENT expenses can a sole trader claim?

Me with freelancers Prerna Malik and Richard Berks at Atomicon

• Event ticket

Yep, first up - pretty obviously, the ticket for the event is an allowed expense.

• Travel

That travel ticket counts. So keep those train or bus ticket receipts!
And if you’re driving? You can claim back mileage from your business (there’s an approved HMRC mileage rate) and parking fees too.
Need to hire a car? You can do that too, but what you claim depends on emissions, so worth checking with HMRC.

• Accommodation

If you have to stay for the event, you can claim that hotel room.

• Meals

Yep! The crucial thing is, it can’t be super fancy. A seven course meal is out this time.

• Snacks & drinks

Yes, food and drink outside of ‘meals’ is also allowed. BUT it has to be ‘reasonable’.
1 doughnut? Sure. 1 tray of doughuts? Apparently not.

As a SOLE TRADER you can’t claim these expenses

• Beer or wine?

NO. No alcoholic drinks. And you can’t claim zero-alcohol beer, wine or spirits either.
Will you stop trying to have fun? This is a business event. 🙄

• Can a sole trader buy a client lunch or drinks?

NO. As a sole trader you can’t ‘entertain’ your client as a business expense. Miseries.

• A new outfit?

NO. Not as a sole trader. But as a limited company director there’s a way around this (see below).

Dealing with your freelance finances is covered in this course for new freelancers!

What EVENT expenses can a LIMITED COMPANY claim?

Me and BFF (Being Freelance Friend) freelancer Liz Mosley at The Podcast Show

• Event ticket

Yep. This has to be a business event though right? A ticket to a football match or to see Taylor Swift doesn’t count.

• Travel

Your transport to the event counts. Public transport? Taxi from the station? Keep the receipt. Also you can claim mileage for a car and for parking tickets too. HMRC has a set rate for mileage which hasn’t changed since 2012, which is fine because fuel hasn’t gone up in price over the past decade at all. 😳

You can also hire a car - but what you can claim depends on emissions so worth checking with HMRC before renting a classic Ferrari.

• Accommodation

Yes, that hotel room counts if you really have to stay for the event.

• Meals

Yes. But it can’t be fancy. Put the caviar back. The key to most business expenses is: ‘is it reasonable’? Bit of a grey area really, but I for one am not going without pudding.

• Snacks & drinks

Yes. What’s the point if you can’t have tea & cake? Might as well have stayed home.
However, it has to be ‘reasonable’. Seems HMRC don’t like to eat a whole tray of doughnuts to themselves. No wonder they look so unhappy.

• Buy a client lunch or drinks?

YES. It’s not tax deductible but your company money can be used to ‘entertain’ a client.

• Things under £50 - like a new outfit?

There’s a weird and wonderful workaround: your company can buy items that cost £50 or less as a ‘trivial benefit’.
This could be a good way of buying things for an event.
Let’s say you want to buy a new outfit. You’ll look fabulous.
You could do this (if the item costs under £50!) if you log it as a trivial benefit. You can only do this up to £300 a year!

As a Limited company you can’t claim this expense

• Beer or wine

NO. Alcoholic drinks are not a business expense. And you can’t claim zero-alcohol drinks either (I don’t mean soft drinks, I mean the 0% alcohol beers etc).

key to remember when claiming expenses

Me and BFFs (Being Freelance Friends) at Adobe Max London - those beers were courtesy of Adobe and not claimed as expenses

• You can’t buy booze with your business bank card. It’s not a business expense.

• You can’t buy 0% alcohol drinks either!

• Always keep receipts (take photos/scan on your phone before you lose them!).
  If you ever have HMRC poking their eyes into your business, you need to have the evidence.

• If in doubt, keep the receipt and ask your friendly accountant.

• Join the Being Freelance Community - it’s far more fun going to events with other freelancing friends!

Written by Steve Folland - host of the Being Freelance Podcast and biscuit eater behind the Being Freelance Community.
Information correct as of June 2024.