What expenses can CIS subcontractors and tradespeople claim?
Every pound of allowable expenses cuts your taxable profit, and for a CIS subbie that usually means a bigger refund. Here's what GOV.UK says the self-employed can claim, applied to the costs builders actually have.
On this page
Checked against GOV.UK on 23 October 2026. General information for sole traders in England, Wales and Northern Ireland, not tax advice. Scottish Income Tax rates are different.
The basic rule
You can claim costs that are for your business. If something is used both for business and personally, you can only claim the business part. You can't claim expenses if you use the £1,000 trading allowance instead.
Common expenses for subbies
| Cost | Usually allowable? |
|---|---|
| Tools and small equipment | Yes (as expenses under the cash basis) |
| Van fuel, insurance, repairs, servicing | Yes, the business share, or use the mileage flat rate instead |
| PPE, protective clothing, uniforms | Yes. Everyday clothes are not |
| Materials bought for jobs | Yes |
| Phone and internet | The business share |
| Public liability insurance | Yes |
| Training to update skills for your current trade | Yes |
| Trade subscriptions, accountant's fees, business bank charges | Yes |
| Travel to temporary sites, parking (not fines) | Yes |
| Everyday lunch on site | Normally no |
| Parking or speeding fines | No |
This is a summary, not a full list. Check GOV.UK's expenses guide if you're unsure.
Van or car: pick one method
Claim actual costs or the simplified mileage rate, not both for the same vehicle. Once you use the flat rate for a vehicle, you must stick with it. See claiming mileage.
Working from home
Doing quotes and invoices at home counts. See the use of home allowance.
What expenses are worth
For a basic-rate subbie, £1,000 more expenses cuts Income Tax by £200 and Class 4 NI by £60: £260 more back. Keep receipts, as HMRC can ask for proof. See the records checklist.
To see your own figures, use the January tax bill calculator for the balancing payment and payments on account, or the self-employed tax calculator for a whole-year estimate.
This guide is part of our Self Assessment guides for the self-employed.
Free: The UK Contractor's Cheat Sheet 2026/27
CIS rates, overtime maths, tax dates, mileage, VAT and late payment, on 2 pages. Keep it on your phone or print it for the van.
Frequently asked questions
Can I claim my work boots?
Yes. Protective clothing such as safety boots is an allowable expense.
Can I claim my van?
Yes: either the business share of actual costs or the simplified mileage rate, not both for the same van.
Can I claim lunch on site?
Normally no. Everyday meals are personal costs.
Can I claim expenses and the trading allowance?
No. If you use the £1,000 trading allowance you can't claim expenses as well.
Sources
- Expenses if you're self-employed – GOV.UK
- Simplified expenses: vehicles – GOV.UK
- Simplified expenses: working from home – GOV.UK
- Business records if you're self-employed – GOV.UK
This guide is general information, not legal, tax or financial advice. Rules and rates change, so check the linked GOV.UK pages for the current position.