Q. Well how do you claim tax relief for any other business expense, such as purchase of materials, or telephone, or motor expenses?
A. There is no separate claim as such, it is treated as a business expense and included in your books and records. In doing so the expense is set off against profits, reducing the amount on which you would otherwise pay tax.
So, using Legends as an example - If I spent £100 on branded shirts, then I would put that through my books and records. As a result my profits would be £100 less than they would otherwise have been, therefore, my tax bill will be £20 less than it would otherwise have been. Therefore, I have received 20% tax relief on my £100 cost of branded clothing. The true cost to me is then, arguably £80; or another way of saying this is the taxman contributed 1/5th of the cost.