Allowable expenses for UK therapists.

The headline rule

HMRC's test for allowable expenses is wholly and exclusively for the purposes of the trade. For therapists, this means expenses incurred specifically for your practice - membership fees, supervision, room hire, indemnity insurance, etc.

Personal benefits or mixed-use items either fail the test or require apportionment. Personal therapy you receive (unless professionally required) is generally not allowable.

Specifically allowable for therapists

• BACP, UKCP, BPS, BABCP, NCS membership fees - the practising-membership component is allowable.
• Accreditation registration fees - including renewals.
• Clinical supervision - mandatory for most accredited therapists, fully allowable.
• Continuing Professional Development - workshops, conferences, certifications maintaining your existing accreditation. NEW trades (e.g. learning play therapy when you've never done it) are usually capital, not allowable.
• Professional indemnity insurance - mandatory for most professional bodies.
• Public liability insurance - if seeing clients in person.
• Books and journals directly relevant to your practice areas - not general reading.
• Therapy room hire - by the hour, day, or month.
• Home office - flat-rate £26/month or apportioned actual costs.
• Practice management software - WriteUpp, Cliniko, TherapyMate.
• Booking and payment tools - Calendly, Acuity, Stripe, GoCardless.
• Online video tools - Zoom, Doxy.me, VSee Clinic if used for practice.
• Phone and internet - business proportion of costs.
• Marketing - website hosting, professional listing fees, paid social.
• Accountant fees.
• Travel for visiting clients or attending conferences (not commute to a regular workplace).

Commonly rejected

• Personal therapy not required by your accreditation or directly supporting your practice.
• Training in a new trade unrelated to your existing accreditation.
• Normal clothing, even if only worn to see clients.
• Commuting to a regular workplace (your usual room or rented office).
• Personal phone bills not apportioned for business use.
• Mixed-use software/services not apportioned.