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

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. No, only the business share. The law allows a deduction for an identifiable part or proportion of a cost incurred wholly and exclusively for the trade. GOV.UK's capital allowances example is a £600 laptop used outside the business half the time, where the claim is cut by 50%. Not on the cash basis, the default since 6 April 2024. GOV.UK says equipment you buy to keep and use is a normal allowable expense. Under traditional accounting, the annual investment allowance usually lets you claim the business share for the period you buy it. Yes, for the business share. GOV.UK says software your business pays for with regular payments to renew the licence is an allowable expense, even if you use it for more than 2 years, and so is software used for less than 2 years. Read the full answer, with every source, at rightotax.co.uk.