Allowable Expenses for Therapists in Private Practice (UK)
What you can claim, what you can’t, and the “grey areas” that trip people up (2026)
I know, I’ve done a few posts recently about tax because… January is tax month and HMRC waits for no therapist.
Self Assessment is due on 31st, so if it feels like your inbox has been replaced with spreadsheets and mild dread, you’re not alone.
Normal service will resume soon.
(We’ll be back to boundaries, burnout and building a practice that doesn’t eat your life. Promise.)
Tax gets a lot less scary when you understand this one thing:
You’re not “trying to get away with claiming loads.”
You’re simply making sure you’re not paying more tax than you legally need to, by claiming the genuine costs of running your practice.
This is a therapist-specific guide to:
What expenses you can claim
the common dual-purpose traps (hello, “work clothes”)
What to track going forward so next January is easy
(General UK guidance, not personal advice — always check with your accountant.)
The key rule
For an expense to be allowable, it needs to be for business purposes.
If there’s any personal element, you’ll usually need to apportion it (claim only the business share) — or it may not be allowable at all.
A quick “therapist test”:
Would I buy this if I didn’t have a private practice?
If yes… it might be personal/dual purpose, and you need to be careful.
Example: HMRC are very clear that everyday clothing isn’t claimable, even if it’s your “therapy uniform”.
The most common allowable expense categories for therapists
Here are the big ones most private practice therapists have:
room rental / premises costs
professional insurance
supervision + CPD + memberships
software + practice systems (booking, video calls, accounting tools)
marketing (website, directory listings, photography, copywriting, ads)
phone + broadband (business proportion)
travel (business mileage / trains / parking for business journeys)
accountant / bookkeeper fees
That’s the core.
Members continue reading for:
✅ full list of allowable expenses
✅ Useful links for more information
✅ What to do about dual-purpose items
✅ “not allowable” list (so you stop second-guessing)
✅ tracking tips so you don’t have to rebuild everything next January
