Can I claim advertising and marketing costs as a sole trader?

Can I claim advertising and marketing costs as a sole trader? Yes. In 2026-27, most advertising is an allowable expense: online ads, leaflets, business cards, directory listings and website running costs. A website build is usually capital, and entertaining customers is not allowable. GOV.UK lists advertising in directories as an allowable marketing cost. It does not name trade websites, but in our reading listing and lead fees paid only to win work are the same kind of cost. If you claim actual van costs, in our reading, yes, as advertising. If you use the mileage rate, HMRC's manual says no actual expenditure can be claimed in relation to that van. It does not say whether lettering is caught, so check with HMRC first. Not as an everyday expense under traditional accounting. HMRC's manual says regular updates are likely to be revenue costs, and the original cost of creating the site capital. GOV.UK lists website costs as claimable, which in our reading covers hosting and other running costs. On the cash basis, whether a build can be claimed up front is not clear-cut. Read the full answer, with every source, at rightotax.co.uk.