Hello, Adoios. 

Thank you for the screenshot you shared with us. Let me explain why Rent/Utilities/Insurance transactions allocate to Other Expenses under the "Disallowable Expenses" column in Tax Summary in QuickBooks Self-Employed.  

QuickBooks Self-employed is always using the simplified method in calculating your taxes. In this method, you can claim for travel expenses, but not for Insurance, Electricity, and Council Tax. This is why your transactions for these expenses are accumulated to the Disallowable Expenses on your Tax Summary report. 

In case you need further information, I suggest seeking expert advice from an accounting professional. They'll be able to guide you further and ensure your books are accurate. 
 

I also encourage checking these resources above to learn more about the method used in QBSE and managing deductions: 

• Simplified Expenses mileage method versus Actual costs for vehicles.
• Allowable and disallowable Expenses.

Let me know in the comment section below if you have any other questions. Have a great day ahead.