Is a coffee shop receipt claimable as a business expense for the self-employed in the UK?

It depends on the purpose of the visit. HMRC applies the 'wholly and exclusively' test to all business expenses. If you are working from a coffee shop (using it as a temporary workspace), you can generally claim the cost of drinks and food you purchase while working there as subsistence — especially if you have no fixed business premises. HMRC recognises that sole traders working away from home may need to buy food and drink as part of their working day. However, if the coffee is simply your daily habit (whether at home, in a café, or elsewhere), it is not allowable — it has a dual purpose (personal and business) which fails the 'wholly and exclusively' test. You also cannot claim client lunches or coffees as entertainment expenses — HMRC does not allow deductions for business entertaining. The safest position: claim subsistence when you are working away from your normal place of work, have no other option, and the purpose is purely to sustain you while working. Keep receipts noting the date, location, and business purpose.

• Allowable as subsistence if you're working away from your base and have no fixed premises
• Not allowable if it's a daily habit with personal as well as business motivation
• Client entertainment costs (buying someone else coffee) are never deductible
• Always note the business purpose on the receipt or in your records
• HMRC looks for evidence that the cost was 'wholly and exclusively' for business