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Posted Mon, 21 Nov 2022 20:03:28 GMT by Andy
I am a sole trader town planning consultant. I am using cash basis accounting. As part of the service I provide to clients I often need to pay land registry a small fee to obtain copies of titles and plans for surrounding land ownership for a planning application. This expense is incurred wholly for businesses purposes so I can advise my client on detailed matters in relation to securing planning permissions (issuing relevant land owner certificates etc). I could not see any reference in hmrc guidance in relation to this sort of expense (maybe 'professional fees', or 'other'?) Could you confirm whether it is an allowable expense and what category/box it should be reported under as part of the self assessment return.
Posted Wed, 23 Nov 2022 08:51:12 GMT by HMRC Admin 17

Yes this is allowable and would come under legal fees (box16)  .

Thank you.

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