Starting out as a freelancer is exciting, but it can also feel a bit like being thrown in the deep end. Suddenly you’re not just doing the work. You’re also the accountant, the marketing department, the customer service team and the admin assistant, all at the same time, usually in the evenings after a long day.

Tax. Just the word is enough to make most of us reach for the cake tin or gin bottle and stare blankly at the wall. And when you’re self-employed or running a small business, the rules around what is and isn’t claimable as a business expense can feel overwhelming. But here is the good news: once you understand the basic logic of how HMRC thinks about expenses, the whole thing becomes a lot more straightforward.