Van and travel expenses  vehicle insurance

 repairs and servicing

 washing or cleaning your vehicle
 fuel
 parking
 hire charges
 vehicle licence fees (costs of your annual road tax and your MOT test)
 breakdown cover
 train, bus, air and taxi fares
 daily meals (groceries, restaurant, take away) up to £15
 hotel rooms and meals on overnight business trips

You cannot claim  non-business driving or travel costs

 fines and penalties
 travel between home and work

Office Supplies  Stationery and any printing costs

 computer software
 phone bills linked to work

Staff costs  employees’ salaries

 bonuses, pensions, and the costs towards National Insurance

Marketing and  advertising costs along with website hosting and maintenance
subscriptions
Training courses  These must be explicitly related to your operations

Clothing  Uniforms (with the company logo) or protective wear only