Q. I act as a DJ for parties and other events. For themed parties (e.g. Halloween, 1970s) I wear clothes to suit the occasion. Can I claim the cost of those clothes as an expense in my self-employed accounts?

A. The Taxman will not allow a deduction for the cost of ordinary clothes which are required 'for warmth and decency'. However, where the item is needed for safety purposes, like a hard-hat on a building site, the cost is allowable. The same applies for the cost of a costume worn to identify the person in a role, such as a barrister's legal wig and gown.

If your clothes amount to a costume for entertaining, then the cost is allowable. If you also wear those clothes for warmth and decency then the cost is not allowable. Try asking yourself: 'would I wear this when I am not working as a DJ'. If the answer is 'yes', the cost is not allowable.

Q. I'm going to represent my company on an official UK trade mission to Australia, organised by my trade body. It will involve meetings with Australian potential clients over four days in two cities. My wife will accompany me on the trip, but she will not take part in the meetings. We will stay on in Australia to enjoy a short holiday. How should I split the costs between business and personal?

A. Your wife's share of the costs, such as air-fares and hotel bills, are not a business expense, so you need to personally reimburse your company for those costs. Any expenses relating to the holiday part of the trip (e.g. hotel and car hire expenses) should also be borne by you personally, not by your company.

Q. I am self-employed personal trainer. I pay rent to various local gyms where I train my clients, supply my own uniform and make my own appointments. I have to look the part to get work, so I take body-building supplements. Can I claim the cost of those supplements as a business expense?

A. The supplements are a form of food, and as such it has a dual purpose; to keep you healthy and prepare you to undertake your work. So it is very unlikely that the Taxman would agree that your body-building supplements are tax allowable