Can I claim a laptop, tablet or computer as a sole trader?

Yes, the business share. In 2026-27, on the cash basis, a laptop, tablet or computer you keep for the business is a normal expense when you pay for it. Under traditional accounting it goes through capital allowances instead.

The rules below follow GOV.UK, HMRC's manuals, the legislation and the 2025-26 tax return notes, as checked on 17 October 2026.

Cash basis or traditional accounting

GOV.UK says that for equipment you keep to use in your business, such as computers or printers, you claim allowable expenses on the cash basis and capital allowances on traditional accounting. GOV.UK does not name laptops or tablets; in our reading they count as computers here. From 6 April 2024 the cash basis became the default, but you can choose traditional accounting instead and say so on your tax return.

HMRC's manual (BIM72035) says capital spending is an allowable expense on the cash basis, with exceptions such as cars, land and assets not bought for continuing use in the trade. A computer is not on that list. HMRC's capital allowances manual (CA23084) names "computers and all kinds of office furniture and equipment" as examples of AIA spending. Our guide to the annual investment allowance covers that route.

Laptops used for home as well

Section 34 of the Income Tax (Trading and Other Income) Act 2005 allows a deduction for an "identifiable part or identifiable proportion" of a cost that is wholly and exclusively for the trade. So a laptop the family also uses is claimed at its business share.

On capital allowances, GOV.UK's own example is a £600 laptop used outside the business half the time: you cut the allowance by 50%. GOV.UK and HMRC's manual (CA27005) say it then goes in its own pool.

On the cash basis, HMRC's manual (BIM72020) gives a van bought for £5,000 with 90% business use, where the expense is £4,500. The manual has no laptop example; in our reading, a laptop follows the same sum. If private use later goes up materially, the manual treats part of the item's market value as business income at that point.

Work out the share honestly, for example from a typical week's use, and write down how you did it.

Software and subscriptions

GOV.UK lists two kinds of software as allowable expenses: software used for less than 2 years, and software you pay for with regular licence renewals, even if you use it for longer. Software bought outright is different: see our software guide.

HMRC's manual (BIM35810) says regular licence payments are usually deductible, but a one-off lump sum for a licence can be capital. Its capital allowances manual treats software, including downloads, as plant. In our reading, a monthly quoting, job-sheet or bookkeeping app is an everyday expense on either basis.

Buying on finance

Under capital allowances, GOV.UK says that with hire purchase you can claim for all the payments once you start using the item, but not the interest. The interest is not part of that claim; our guide to loan and finance interest covers it. We found no GOV.UK page on buying a laptop on finance under the cash basis.

Selling or giving it up later

On the cash basis, HMRC's manual (BIM72020) says money from selling an item you claimed counts as a business receipt, reduced in proportion if you only claimed part of the cost. If you stop using it for the business but keep it, its market value counts instead, reduced in the same way.

Under capital allowances, GOV.UK says you deduct the sale value from the pool. If that is more than the pool balance, the difference is a balancing charge on your tax return.

Where it goes in your records

GOV.UK says Making Tax Digital (MTD) uses the same categories as Self Assessment. In the 2025-26 tax return notes, box 23, "phone, fax, stationery and other office costs", includes "small office equipment and computer software (if under 2 years old)", with any private part also put in box 38. The notes have no separate box for equipment bought on the cash basis. In our reading, a laptop or tablet is small office equipment, so on the cash basis it goes in box 23. On traditional accounting, the notes put the AIA, reduced for private use, in box 49 and a balancing charge in box 59. If your turnover is under £90,000, GOV.UK says you can just record each item as income or an expense.

A worked example

A plumber on the cash basis buys a £900 laptop in 2026-27 and pays £10 a month for a quoting app. The family uses the laptop too, so business use is 70%. The app is used only for work.

Two years later the plumber sells the laptop for £300, still at 70% business use. Following HMRC's proportion rule, £210 (£300 x 70%) counts as business income that year. On traditional accounting, in our reading of CA27005, the AIA would also be £630 (£900 x 70%), the pool would be left at nil, and the sale would give a balancing charge of £300, cut to £210 for the private use. This is an example only.

What this means for you

A laptop, tablet or computer you use for work is claimable, but only the business share. On the cash basis it comes off your profit in the year you pay, and the business share of the money you get when you sell it counts as income.

Steps to claim your laptop or tablet

1. Keep the receipt and note the date you paid.
2. Work out an honest business-use share and write down your method.
3. Check your accounting method on your last tax return.
4. Split software into regular subscriptions and one-off purchases.
5. Record the business share in your bookkeeping or MTD software.
6. When you sell or stop using it, record the proceeds or value.

The free MTD check shows when MTD starts for you, and the trades section has more guides.