... Contractor Expenses Calculator UK 2025/26 — Ltd Company Expenses
Free · 2025/26 · Ltd Company

Contractor Expenses Calculator 2025/26

Allowable business expensesCorporation tax savingNI saving shownTotal annual relief

Enter your annual business expenses and see exactly how much each one saves in corporation tax. Unlike personal expenses, these reduce your company’s taxable profit before tax is calculated — making them worth 19–25% more than the nominal cost.

Ltd Company Expenses Tax Saver
2025/26
Enter annual amounts. Leave blank if not applicable.
Office & Equipment
£
£
£
£
£
£
Travel & Subsistence
£
£
£
£
Professional & Insurance
£
£
£
£
Other
£
£
£
Total Expenses
Corporation Tax Saved
Net Cost to Company
Expense-by-Expense Savings

What can a limited company contractor claim?

HMRC allows limited companies to deduct expenses that are “wholly and exclusively” incurred for business purposes. Common allowable expenses include accountancy fees, business software, professional insurance, equipment, travel to temporary workplaces (not your home-to-office commute), and training to maintain existing skills (not to acquire new qualifications from scratch).

The use of home as office can be claimed either as a flat rate (£6/week = £312/year, no receipts needed) or based on actual proportionate costs. For a contractor working from home frequently, the actual cost method often yields £500–800/year.

Frequently asked questions

Can I claim expenses if I’m inside IR35?
Inside IR35, most expenses cannot be claimed in the same way. Because income is treated as deemed employment income, you can only claim expenses that an employee could claim — which is very limited. Travel to a client site may be claimable if the engagement meets certain criteria, but home-to-site travel for a long-term single client engagement is unlikely to qualify. Professional subscriptions and some training costs may still be claimable. An accountant specialising in IR35 is essential if you’re inside IR35.
Are client entertainment expenses allowable?
No — entertaining clients is specifically disallowed as a corporation tax deduction under HMRC rules, even if it is genuinely for business purposes. You can pay for client entertainment through the company (reducing cash in the company) but it won’t reduce your corporation tax bill. Staff entertainment up to £150 per head per year is allowable and exempt from benefit-in-kind tax under the annual party exemption, making a staff Christmas event a legitimate and tax-efficient company expense.

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