Note: The below list is ‘expenditure incurred in the production of income’. It is not exhaustive. Add to it.
Overhead expenses
Accounting fees
Advertising
Bank charges
Books (research-related)
Casual wages
Cell phone
Client gifts (year-end/referrals)
Computer costs
Hardware
Software
Internet
IT/computer support
Website hosting
Consulting fees
Depreciation
Car
Computer
Cell phone
Printer
Etc.
Entertainment
Insurance
Motor vehicle
Home office
Laptop
Interest paid
Landline telephone
Maintenance, appls & repairs
Motor vehicle expenses
Fuel & oil
Repairs
Parking
Annual license
Newspapers/journals/mags
Office equipment
Printing, copying & stationery
Rental paid
Small items written off (under R7k)
Subscriptions
Training
Travel
Other
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.