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Posted Sun, 27 Nov 2022 13:08:47 GMT by Martin Zvonicek
Hi, as a sole trader I incurred costs for developing a website. This included design and coding works. Is this treated as an allowable expense or capital expenditure? If it's the latter is there a capital allowance available? It doesn't seem I'll be using the website anymore as I stopped being self-employed and transitioned into an employed role before the end of the tax year. Thanks
Posted Tue, 29 Nov 2022 11:12:06 GMT by HMRC Admin 17

Hi,
 
This is an allowable expense   .

Thank you.

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