Can I claim my laptop as a business expense as a sole trader?

Yes — if you buy a laptop for your business, you can claim capital allowances on it via the Annual Investment Allowance (AIA), which allows you to deduct the full cost in the year of purchase. If the laptop is used exclusively for business, claim 100% of the cost. If you also use it personally (email, streaming, etc.), you must apportion — claim only the business-use percentage (e.g. 70% if mostly business). For 2024/25, the AIA limit is £1 million, so virtually all laptop purchases fall within this. Enter the full (or apportioned) cost under capital allowances on your SA103F return. If you use cash basis accounting (common for sole traders with income below £150,000), you can deduct the cost directly as a business expense in the year of purchase without using capital allowances.

• Fully deductible via Annual Investment Allowance in the year of purchase
• 100% claimable if used exclusively for business; otherwise claim the business-use %
• AIA limit is £1 million — all typical laptop purchases qualify
• Cash basis users: simply expense it as 'Equipment' in the year bought
• Keep the purchase invoice/receipt as evidence