Can I claim software, apps and subscriptions as a sole trader?

Can I claim software, apps and subscriptions as a sole trader? Yes, for software, apps and memberships your business uses. In 2026-27, monthly or yearly plans are running costs. A program bought outright for good is treated differently, and on the cash basis may get no relief. In our reading, yes. It is software your business uses to keep its records, and HMRC's manual says regular licence payments for software are deductible unless they are really instalments of a capital sum. It depends on your accounting basis. Under traditional accounting, a lump sum for a licence is capital and the law treats software as plant, so it goes through capital allowances. Under the cash basis, the law blocks a deduction for most licences bought outright with no fixed end date. No. GOV.UK lists gym membership fees as something you cannot claim, and in our reading personal streaming is a private cost with no business purpose. Read the full answer, with every source, at rightotax.co.uk.