Last updated: 14 October 2026
Can you claim the cost of books against tax?
Yes, if you’re self-employed or run a company and the books are bought wholly and exclusively for your business. Technical manuals, professional reference books, trade publications and subscriptions to journals are normally allowable expenses. Employees can only claim if the books are necessary to do their job and their employer doesn’t pay, which HMRC interprets very strictly. General reading, or books that help you study for a new career, don’t qualify.
Who can claim
| You are | Can you claim books? |
| Sole trader or partner | Yes, if wholly and exclusively for the business |
| Limited company | Yes, as a business expense |
| Employee | Only if strictly necessary for the duties of the job, and not reimbursed |
| Student or career changer | No |
Revenue or capital?
Most books are revenue expenses, deducted in full when bought. A large professional library intended to last many years may be capital, but for small businesses it can usually be claimed through the Annual Investment Allowance, giving 100% relief in the same year.
Examples of allowable books and publications
- Tax and legal reference books for an accountant or solicitor
- Technical manuals for an engineer or IT contractor
- Trade magazines and industry journals
- Recipe books for a professional caterer
- Online subscriptions to professional databases
- Books bought as stock to sell
Not allowable
- General newspapers and magazines for personal reading
- Self-help or general business books with no specific link to your trade (HMRC may accept these if clearly relevant)
- Books for a course leading to a new trade or profession
- Children’s or family books
Example
Leon is a self-employed electrician. In 2026/27 he buys the latest wiring regulations book for £95, a technical guide on EV charger installation for £45, and a subscription to a trade magazine for £60. All are for his business, so he deducts £200 from his profits. At 20% tax and 6% Class 4 NIC, that saves him £52.
Under the cash basis
Most sole traders use the cash basis by default, so books are deducted in the year you pay for them.
VAT
Printed books have been zero-rated for VAT for many years, and e-books and digital publications have also been zero-rated since May 2020. So there’s normally no VAT to reclaim.
Trading allowance
If your business income is small and you use the £1,000 trading allowance instead of actual expenses, you can’t also claim the cost of books.
Records to keep
Keep receipts or online order confirmations showing the title and price, so it’s clear what each book was for. A short note explaining how the book is used in your work is helpful for anything that might look personal.
Common mistakes
- Claiming general reading or personal books as business costs
- Claiming books for a course that leads to a new career
- Forgetting subscriptions paid monthly online, which add up over the year
Frequently asked questions
Can I claim Kindle books?
Yes, if they’re for the business.
Can a teacher claim for books?
Usually not, unless the employer requires them and doesn’t pay.
Are online courses books?
No, they’re training costs with their own rules.
Can my company pay for my professional reading?
Yes, and it isn’t usually a taxable benefit if work-related.
Related: claiming course costs, professional fees and phone and internet costs.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with allowable business expenses. See our sole trader accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
