Understanding Self Assessment and your tax return
Expenses if you’re self-employed (video)
Guidance
If you are self-employed, you may need to understand pre-trading expenses, day-to-day revenue expenses, capital allowances, and the use of flat rates or simplified expenses.
You can view this short HM Revenue & Customs video explaining expenses you can claim if you're self-employed and how to account for these in your Self Assessment tax return: