Can I claim bank charges and card machine fees as a sole trader?

Can I claim bank charges and card machine fees as a sole trader? Yes. In 2026-27, bank and overdraft charges for your business are allowable, and in our reading so are card machine transaction fees. Record card takings before the provider's fee, then claim the fee as an expense. In our reading, yes. GOV.UK lists bank, overdraft and credit card charges as costs you can claim, and the tax return notes put them under bank, credit card and other financial charges. Neither names card machine providers, but their transaction fees are the same kind of cost. The full amount. GOV.UK's Making Tax Digital guidance says that if you only know your income after expenses are taken off, you ask for the full amount, record that as income, and record the expenses separately. Only the business part. GOV.UK says you can only claim the business costs of something used for both. A fee caused by personal spending is not a business cost. Read the full answer, with every source, at rightotax.co.uk.