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Taxopedia  ›  N  ›  Non-deductible
N · Glossary

Non-deductible

Costs you can't deduct against business profit (e.g. entertaining, fines).

Non-deductible expenses are costs you cannot reduce taxable profit by. Common UK examples: client entertainment, parking fines, political donations, depreciation (use capital allowances instead), private use proportion of home costs.

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