I am a freelance chef working in the UK. I often try new ingredients and recipes at home for use when I go out to work in restaurants. Bringing new dishes has helped me improve my reputation and attract new clients as well as increase my salary. Can I claim the costs of ingredients as expenses, under ‘cost of materials’? 

Arthur Weller replies:  

I wanted to say that you can claim the cost of ingredients as expenses of your trade because this is similar to ITTOIA 2005, s 87, which permits expenses of research and development. However, it states that the section does not apply to professions or vocations. However, HMRC’s Business Income Manual at BIM35660 includes seven examples of allowable costs of training for a self-employed individual to upgrade their skills in their existing profession. I suggest that if you claim this expense, you explain fully in the white space of your self-assessment return what and why you are making the claim.