Can I claim a client lunch?
Taking a client, supplier or customer out is not claimable for a sole trader, however business-flavoured the conversation.
HMRC's rule is blunt: you cannot claim for the cost of lunch during a meeting discussing work. Entertaining clients, suppliers and customers is disallowable, and it goes in the disallowable box on the tax return. It doesn't matter that the lunch won the job. There is no percentage to claim and no clever route around it.
HMRC's exceptions are narrow, and a client lunch isn't one of them: food or drink that is part of the service you sell, food you usually sell given away as a promotional offer, and food, drink or a staff event for your own employees.
Record it anyway. Good books show everything, and SoleTax keeps it on file, marked not claimable, so your records stay complete without your tax being wrong.
Quick answers
Can I claim a coffee with a client?
No. Food, drink or hospitality for a client, supplier or customer is business entertainment, and that isn't claimable, whatever the size of the bill.
Can I claim my own lunch while working?
Usually not. An ordinary working meal is a personal cost. Meals can be claimed on an overnight business trip away from your normal base.
Every claim, caught automatically
Snap the receipt and SoleTax files it under the right HMRC category, flags what isn't claimable, and keeps the tax number running. 14 days free, no card needed.
Start your free trialSources: HMRC's SA103F Notes 2026 (the self-employment notes for the tax return), HMRC's Business Income Manual (BIM45000), and gov.uk's guidance on expenses if you're self-employed. Checked on 4 October 2026.