What Expenses Can a Self-Employed Tradesman Claim? (UK 2026 Guide)

Most self-employed tradespeople are claiming less than they're entitled to. Not because they're trying to pay more tax, but because nobody ever sat them down and explained what's actually allowable. The result is a higher tax bill than necessary, every single year.

Here's what you can legitimately put through the books as a UK sole trader or subcontractor in construction and the trades.

The basic rule HMRC allows you to claim any expense that is wholly and exclusively for the purpose of your trade. That means if you buy something for work and work only, it's claimable. If it's a mix of personal and business use, you can usually claim the business proportion.

Tools and equipment

Hand tools, power tools, testing equipment, ladders, fixings, PPE — all claimable. Larger items like vans or generators are treated differently (see capital allowances below), but small tools you use in the day-to-day are a straightforward business expense.

Keep receipts. If it goes into a job bag or a tool belt, it's almost certainly claimable.

Van and vehicle costs

If your van is used exclusively for work, everything is claimable — insurance, road tax, MOT, servicing, fuel, tyres, repairs. If you also use it personally, you need to apportion the business use. Most tradespeople who use their van for work 90%+ of the time claim the full amount and keep a basic mileage log.

Alternatively, you can use HMRC's approved mileage rates: 45p per mile for the first 10,000 miles in the tax year, 25p per mile after that. For many subcontractors doing longer runs, the actual cost method works out better.

Work clothing and PPE

Work boots, hi-vis, hard hats, overalls — yes, all claimable. Regular clothing is not, even if you only wear it for work. The test is whether the clothing is a uniform or safety wear that you wouldn't wear outside of work.

Phone and broadband

If you use your mobile for work calls and your accountant or WhatsApp groups are full of job-related stuff, you can claim the business proportion of your phone bill. If it's a dedicated work phone, claim it all. Same goes for broadband at home if you use it for invoicing, quotes and job management.

Public liability and tools insurance

Straightforward. Both are claimable in full.

Training and qualifications

Courses, cards and certification directly related to your existing trade are claimable. CSCS card renewal, IPAF training, NICEIC registration fees — all fine. What you can't claim is training that's a new skill unrelated to what you currently do.

Accountant fees

Yes. Your accountant's fees are claimable, which is a nice circle — the person helping you pay less tax costs you nothing after tax.

Capital allowances — for bigger purchases

If you buy something expensive like a new van, a generator, or a major piece of equipment, you don't necessarily claim the full cost in one year. Instead you claim it through capital allowances. The Annual Investment Allowance (AIA) lets most sole traders write off up to £1 million of qualifying equipment costs in the year of purchase — so in practice, most tools and kit can be fully claimed in year one.

Subsistence — the tricky one

Food and drink are not usually claimable unless you're working away from home overnight. If you're driving to a local job and buying a sandwich, that's a personal expense. If you're on a week-long job 200 miles from home, the reasonable costs of staying there and feeding yourself are claimable.

Home office — if you do any admin at home

If you do quotes, invoicing and bookkeeping from home, you can claim a proportion of your home costs. HMRC offers a simplified flat rate (£6/week currently, not worth much) or you can work out the actual proportion of your home used for work. Most sole traders go with the flat rate and not worry about it.

What about materials?

Materials you buy for jobs and pass on to the customer are not really an expense — they're a cost of goods. You buy them, you charge them, the difference is your margin. Keep records of them regardless because they'll appear in your CIS calculations and your Self Assessment.

The most common mistake Not keeping receipts. HMRC doesn't need to see them every year, but if you're ever investigated or queried, you need them. A photo on your phone is fine. Scan them at the end of the week, store them somewhere sensible.

Dayrates lets you photograph and attach receipts to jobs from site — so by the time month end comes around, everything's already there for your accountant. No reconstruction, no carrier bags, no missing receipts from November.

The bottom line Most tradespeople are leaving money on the table every year. Spend an hour with your accountant going through what you've been claiming versus what you could be claiming. The difference is often a few hundred pounds a year, sometimes more.

That's real money — and it's legally yours to keep.