Home office type costs even if it’s just for admin and invoicing so stationery, computer and software, telephones, printers etc.
Travel insurance. Assume it’s just UK as you said car so doesn’t need to think about visas, passports etc
Bank charges if there’s a business account.
Any accountancy or other professional fees.
Liability insurance and/or professional indemnity – depending on the type of work done.
Does he need membership of any professional bodies for his trade?
Tools or equipment needed
