Written by the TaxTune Editorial Team · Reviewed by our qualified accountants · Updated for 2026
The quick answer A limited company can claim costs incurred wholly and exclusively for the business, such as salaries, equipment, software, business travel, a proportion of home office costs, professional fees and employer pension contributions. These reduce taxable profit and therefore corporation tax.

What a company can usually claim

  1. Staff and director salaries, plus employer National Insurance and pension contributions.
  2. Equipment and software, often through capital allowances, including the annual investment allowance.
  3. Business travel and accommodation, but not ordinary commuting.
  4. Use of home, a fair proportion where a director works from home, or a formal rental agreement.
  5. Professional costs, accountancy, insurance, and relevant subscriptions.
  6. Employer pension contributions, a genuinely tax efficient way to extract profit.

What is not allowable

  • Client entertaining, which is not deductible for corporation tax.
  • Personal costs with no business purpose, or the private share of mixed costs.
  • Fines and penalties.

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Frequently asked questions

What expenses can a limited company claim?

Costs incurred wholly and exclusively for the business, such as salaries, equipment, software, business travel, a share of home office costs, professional fees and employer pension contributions. They reduce corporation tax.

Can my company pay into my pension?

Yes. Employer pension contributions are usually an allowable expense and a tax efficient way to extract profit, within the annual allowance rules.

Can I claim for working from home?

Yes, a fair proportion of home running costs where you genuinely work from home, or through a formal rental agreement between you and the company, set up correctly.

Is client entertaining allowable?

No. Client entertaining is not deductible for corporation tax, although staff entertaining within limits can be.

What are capital allowances?

They give tax relief for equipment, machinery and other qualifying assets. The annual investment allowance lets many companies claim the full cost of qualifying items in the year of purchase.