Check the evidence behind your self-employed expenses.

Review expenses from the business facts

An expense review starts with what was bought, why it was used and how it is evidenced. Yudey helps examine selected self-employed spending categories before they are relied on in business accounts or a tax return. We ask about the trade, accounting method and period, because the same purchase can raise different questions in different circumstances.

HMRC's guidance explains that allowable business expenses have specific requirements and that personal use needs attention. ^[1] The review does not assume every receipt is deductible or that paying from a business account settles the issue. We organise the facts for a professional assessment and make unsupported assumptions visible rather than promising to maximise claims regardless of the evidence.

Identify the categories worth examining

The agreed scope can focus on a particular concern, such as travel, home working, equipment or recurring subscriptions. We ask which categories are material and where your current record routine creates uncertainty. This can be more useful than reviewing every small transaction when the main difficulty concerns one recurring type of cost.

The information request identifies relevant invoices, receipts and explanations. If a payment covers several items or periods, further detail may be needed. A card statement can support that money was paid, but may not explain the nature or business purpose of the purchase. We distinguish those evidence functions so the review does not treat every document as interchangeable proof.

Make mixed use and allocation transparent

Costs used partly for business and partly personally need a defensible approach to the relevant treatment. We ask what information supports the business use, rather than selecting a percentage because it appears convenient. The review can identify missing mileage, usage or other records and explain which facts require confirmation by you or assessment by the responsible adviser.

If a simplified method or particular treatment is being considered, eligibility and interaction with other choices need checking. We do not assume that an available method is suitable in every case. The proposal states whether comparing methods is included or whether the service focuses only on the evidence supporting the approach already used in your records.

Distinguish routine costs from other questions

Equipment, stock and costs connected with starting or closing a business may require different consideration from ordinary running expenses. We identify those questions within the selected categories and record the information needed for analysis. The review should not force every item into a single expense heading merely to produce a complete-looking summary.

Personal circumstances and the wider tax return also matter where the question extends beyond the business. Scottish income tax considerations belong in the appropriate personal tax scope. This review does not calculate your complete liability or assess all income sources unless expressly agreed. Its conclusions relate to the selected expenditure and evidence, with those boundaries stated in the handover.

Receive findings you can use

The agreed report can identify the category, supporting evidence, unresolved factual question and next action. We separate a missing receipt from an issue about tax treatment. That makes it clearer whether you need to find a document, explain the business purpose or obtain additional professional advice. A report can also record where the evidence does not support the proposed claim.

We can provide a practical checklist for future records, such as retaining itemised documents and recording relevant business explanations promptly. Implementing bookkeeping routines, amending past returns and answering HMRC enquiries are separate workstreams unless included. The review does not create missing evidence or change a submitted return simply by identifying a potential issue.

Agree a focused expense review

Fees depend on the categories, transaction volume and depth of analysis. The written GBP quote identifies applicable VAT and whether a calculation comparison or further discussion is included. It also states which periods are covered. A current-year review should not be read as confirmation that the same treatment was correct in every previous year.

Start with the business activity, tax year and the types of cost you want checked. Mention the accounting method, mixed use and any official correspondence. We will agree a proportionate evidence request before receiving the full file. Do not include bank credentials or unrelated personal financial records in the initial form; a brief description is enough to begin scoping.