Postage to customers/Carriage Outwards - cost of sales or expenses?

We are a small limited company who print and sell tshirts online.
We charge our customers a shipping fee.
We pay to Royal Mail and sometimes couriers to deliver our items to our customers.
Will these delivery expenses would be cost of sales or administrative expenses?
Is there any HMRC requirement on this?

That would be administrative expenses

Thanks for reply, are your sure about that?
I’ve been looking into this on a few forums and asked a few accountants myself and I can see that opinions are different about this issue.
Here for example:

Postage you pay to get stock and purchases are part of cost of sale. Postage you charge to your customers are distribution cost if you like exact category. Bottom line which ever category you pick for your internal reporting purpose it wont change your tax able profit for HMRC. So they dont care

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I would concur with @FaradayKeynes, if it doesn’t affect your tax calc. HMRC are not likely to be interested. So it’s really just a technicality.

If you ask multiple accountants the same question, you will often get different answers, that’s the way it’s always been!

Ok thanks guys a lot for your detailed reply, I can see now. If HMRC don’t really care than you right, and it doesn’t really matter.