Thanks for your question - I am Sam and I am one of the Uk tax experts.
When you are a sole trader then no matter what you draw as income (drawings) the whole of th net income position is considered for tax and National Insurance.
So you declare the gross income and make deductions for all business expenses (except for drawings) and then what is left over is the net income position for tax and National Insurance consideration
So drawings are NOT business expenses as a self employed sole trader.
Let me know if I can assist further
Thanks for your response and sorry you could not make sense of my reply
Yes you remove them from the total that you declare as expenses (as advised above when I gave you the reason they were not allowable and then stated
"So drawings are NOT business expenses as a self employed sole trader.")
Sorry if this was not clear enough