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Budgeting table

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Example of a monthly budgeting table for business expenses Below is an example table of typical monthly costs many small business owners may incur. It shows whether each cost could be considered a business expense, depending on how it’s used, and includes notes to help you decide what might be claimable. Use this as a guide when planning your own business budget or reviewing expenses for tax purposes. Expenditure Category

Monthly Cost (£)

Business Expense?

Notes

Rent (business premises)

1,000

Yes

Rent for office or warehouse space is an allowable business expense.

Home office portion of 200 rent/mortgage

Yes (partial) If part of your home is used exclusively for work, a portion can be claimed.

Fuel (business travel) 150

Yes

Phone and internet bills

80

Yes (partial) Only the business-related portion of these bills can be claimed.

Office supplies (stationery, ink)

45

Yes

Items used solely for work purposes are allowable.

Professional training/course fees

120

Yes

Training costs related to your business are typically allowable.

Marketing & advertising

200

Yes

Spending on promotion, websites or social media can be claimed.

Accountancy fees

100

Yes

Fees for accountancy, legal or professional services are allowable.

Equipment lease or depreciation

75

Yes

Equipment costs can be claimed directly or through depreciation.

Meals on overnight business trip

60

Yes Meals are claimable only when travelling (conditional) overnight for business.

Gym membership

40

No

Personal health or leisure expenses are not allowable.

Daily commute travel 90 costs

No

Travel between home and a regular place of work is not a business expense.

Family food Shop

No

Personal living costs are not claimable through your business.

300

Parent article: What business expenses can I claim?

Fuel costs for work-related journeys (excluding commuting) are allowable.

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Budgeting table by Federation of Small Businesses - Issuu