What Expenses Can Self-Employed Carers Claim?

Starting out as a self-employed carer is exciting, but it can also feel daunting when it comes to tax. Many carers tell us their biggest worry is “What if I get it wrong?”

The good news is: expenses aren’t complicated once you understand the basics. They’re simply the everyday costs of doing your job - things like travel, PPE, training, insurance, and even your PocketCarer subscription. HMRC doesn’t expect you to pay tax on money you’ve already spent to deliver care.

This guide is designed to walk you through the essentials step by step. It will help you understand:

1. Travel and mileage– how to claim for the journeys you make, and what happens if you buy a car.
2. Commuting vs business travel– one of the most confusing areas explained clearly.
3. Everyday business costs– from insurance to clothing, what’s allowed.
4. Home office costs– how to claim for the time you spend on admin at home.
5. Food and subsistence– when meals can and can’t be claimed.
6. Live-in carers– the special rules that apply if you live at your placement.
7. What you can’t claim– common mistakes to avoid.

By the end, you should feel more confident, less stressed, and clearer about what you can and can’t claim. And remember - PocketCarer is here to make this easier, with built-in mileage logs, receipt storage, and expense tracking.

1. Travel and Mileage

For most carers, travel is the single biggest expense. HMRC gives you two ways to claim: the mileage method or actual costs.

Mileage method (simplest and most common):

You claim 45p per mile for the first 10,000 miles you drive each year, and 25p

per mile after that. This flat rate covers everything — fuel, insurance, repairs, MOT, tax and depreciation. No fuel receipts are needed, only a mileage log.PocketCarer has mileage tracking built in, so you can log journeys as you go.

Actual costs method (more detailed):

Instead of mileage, you add up your real costs — fuel, MOT, repairs, insurance and tax. If you buy a car, you can claim part of its value each year as a “capital allowance.” You’ll need to keep receipts and calculate how much of the car use was for work. Once you choose this method for a car, you can’t switch back to mileage.

Most carers find mileage simpler and often more generous. Actual costs may suit you if you have a newer, higher-value car and do lots of miles.

2. Commuting vs Business Travel

One of the most confusing areas is whether travel counts as commuting or business. Here’s the difference:

• Multiple clients: If you work with several clients, even if some are regular, you’re classed as a mobile worker. Travel from home to your first client, between clients, and back home from your last client is claimable.
• One long-term client: If you only work with one client at the same address, HMRC may treat that address as your permanent workplace. In that case, daily travel there and back is commuting and not claimable.
• Live-in carers: Travel to and from placements is claimable if you pay. If the client pays part, you can claim the rest. If they pay all of it, you can’t claim again. Hotels or B&Bs between placements, or the night before along journey, are also claimable.

PocketCarer provides a clear mileage log to keep everything consistent and ready if HMRC asks.

3. Everyday Business Costs

Running your care business comes with everyday expenses you may not realise you can claim. These include:

• Insurance: public liability, professional indemnity, car insurance (work use).
• Training and CPD: essential courses and refreshers.
• PPE: gloves, aprons, masks.
• Work clothing: trousers and polo shirts bought specifically for work can be claimed if they’re not worn elsewhere.
• Equipment: phones, tablets, laptops, small care tools.
• Stationery and printing: diaries, pens, printer ink, paper.
• Professional memberships: NACAS, Independent Living Group, Professional Carers Network.
• Phone costs: a work phone in full, or a percentage of your personal phone bill.
• PocketCarer subscription: fully deductible as a business expense.

Keeping receipts is essential. Upload them into PocketCarer so they’re safe and easy to find when it’s time for your return.

4. Home Office Costs

Even if you spend most of your time with clients, you’ll still do admin at home - updating notes, writing invoices, completing your tax return. HMRC lets you claim for this in two ways:

• Flat rate:£10 per month for 25–49 hours worked at home, £18 for 50–99hours, £26 for 100+ hours.
• Actual costs:claim a percentage of your household bills (heating, electricity, internet, rent/mortgage interest) based on space and time used for work.

PocketCarer helps you keep these records organised alongside your other expenses.

5. Food and Subsistence

Meals can only be claimed in certain situations.

• Normal meals at home or during local visits aren’t allowed.
• Meals while travelling for work, such as overnight stays or long days between placements, are claimable with receipts. £5–15 per meal is generally accepted.
• Eating out with a client: if you pay for your own meal while working, this can usually be claimed.

6. Live-In Carers

If you’re a live-in carer, a few extra rules apply.

• Travel to and from placements is claimable if you pay. If the client reimburses part, you can claim the rest. If they pay all of it, you can’t claim again.
• Hotels or B&Bs between placements, or before a long journey, are also claimable.
• Flights from abroad: if you live overseas and fly to the UK for placements, those flights are generally not claimable. HMRC views this as the cost of where you choose to live. However, once you are in the UK, travel between the airport and your placement (or to temporary accommodation) is claimable.
• Food provided during a placement isn’t claimable.
• Food allowances (for example £50 a week) must be recorded as income. If your shop costs more, the extra is usually treated as personal spending unless you can show it was necessary for the role.
• PPE you buy yourself is claimable.
• Instead of logging every expense, you can choose the £1,000 trading allowance. This is simpler if your costs are low, but if your travel and food bills are higher, recording actual amounts usually saves more.

7. What You Can't Claim

Some costs are not allowable, even if they feel work-related. These include:

• Clothes you also wear outside work.
• Normal meals at home or during day shifts.
• Travel already fully reimbursed by a client.
• Personal spending not connected to your business.