Note: The below list is ‘expenditure incurred in the production of income’. It is not exhaustive. Add to it.
Client gifts (year-end/referrals)
Maintenance, appls & repairs
Motor vehicle expenses
Fuel & oil
Printing, copying & stationery
Small items written off (under R7k)
End note: Please be aware that I am not a financial services provider and that you should contact an accountant or book-keeper who specialises in freelance/small business tax if you need more guidance.