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HMRC don’t care what you’re claiming. They care why you’re claiming it. If you understand these 5 rules, you understand how HMRC think: 1️⃣ It must be wholly & exclusively for business. 2️⃣ If there’s any personal use, it can be challenged. 3️⃣ Perks (benefits in kind) must be declared and taxed properly. 4️⃣ No receipt = no defence. 5️⃣ Small perks under £50 can be tax-free (if they meet the conditions for trivial benefits). Tax isn’t about being clever. It’s about understanding the rules prope
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