Office Supplies & Stationery — United Kingdom Tax Rules

Claim the cost of stationery, postage, printer ink, and other consumable office supplies.

Claimable: Fully claimable · Tax authority: HMRC

HMRC Rules

• Stationery, paper, pens, notebooks, folders, and filing supplies used for business are fully deductible.
• Printer ink, toner cartridges, and printing costs are claimable when used for business purposes.
• Postage and courier fees for business correspondence and deliveries are deductible.
• Office furniture (desks, chairs, shelving, filing cabinets) can be claimed via AIA or directly under cash basis accounting.
• If supplies are also used personally, claim only the business proportion.
• Small tools and consumables (staplers, tape, hole punches) are expensed directly as office supplies.

Limits

No cap on office supplies. Furniture may fall under capital allowances if using the accruals basis — but AIA allows full deduction in year one regardless.

Worked Example

Rachel buys £150 of stationery and notebooks, £80 of printer ink, spends £200 on postage throughout the year, and buys a £120 office chair for her home office. All are used exclusively for business. She claims the full £550. The chair may be a capital item under accruals basis but is expensed directly under cash basis.

Record Keeping

• Keep receipts for all office supply purchases
• Separate business stationery from personal purchases on the same receipt
• Record postage and courier costs with the business purpose noted
• For furniture, keep purchase receipts and note business-use percentage
• Retain printer cartridge and paper receipts separately from equipment purchases

Frequently Asked Questions

Can I claim a desk and chair for my home office?

Yes. Office furniture bought for business use is deductible — either through the Annual Investment Allowance (full cost in year of purchase) or directly if using cash basis accounting. If the furniture is also used personally (e.g. the chair doubles as a personal dining chair), claim only the business proportion.

Are ink cartridges and printer paper deductible?

Yes, fully deductible if used for business printing. If the printer is also used for personal printing, apportion the consumable costs based on your estimated business-to-personal usage split. Keep the receipts from your printer cartridge purchases.

Can I claim Amazon deliveries of office supplies?

Yes. The delivery cost is part of the purchase price. Keep the Amazon order confirmation and invoice as evidence. If an Amazon order mixes business and personal items, apportion the delivery charge or claim only the business items' share.

Are stamps and postage costs for sending invoices or client materials claimable?

Yes. All postage costs for sending business correspondence — invoices, contracts, samples, or marketing materials — are fully deductible. Royal Mail business accounts, Franking machine costs, and courier services (DHL, DPD) for business parcels are all claimable.