I have been pondering a bit today and rummaging around the net and still not found an answer. Obviously tea (even if Earl Grey), coffee, milk etc are an allowable expense for a self-employed person when they are used to feed employees (with potentially a disallowance for own use). If they go as far as chocolate biscuits then vat can be claimed back. However, what I cannot find an answer to is which box on the tax return to use. Some use "other expenses(30)", there is an argument for "admin/office(23)", but my pondering makes me think that staff (19) is the right box. Is there any consistency in this? What would people recommend?