If you work for yourself in construction, keeping on top of expenses can make a real difference to your taxable profit. The key is that a cost must be incurred for your business, and where something has both business and private use you can normally claim only the business element.
Common expenses for construction tradespeople
- Tools and equipment: hand tools, power tools, replacement parts, hire charges and repairs used for your trade.
- Protective clothing: hard hats, hi-vis clothing, safety boots, goggles and other genuine PPE. Ordinary everyday clothing is not normally allowable just because you wear it on site.
- Materials and consumables: fixings, blades, sealants and materials you pay for as part of jobs.
- Vehicle and business travel: eligible business journeys, parking and other qualifying travel costs. For 2026/27, simplified vehicle expenses for cars and goods vehicles are 55p per mile for the first 10,000 business miles and 25p thereafter.
- Insurance: public liability, professional cover and other business-specific policies.
- Phone and software: the business proportion of mobile, internet and software used to quote, invoice or manage jobs.
- Training: qualifying training that updates or improves skills used in your existing trade.
- Accountancy and business fees: qualifying accountant fees, bank charges and relevant professional subscriptions.
What about CIS deductions?
If contractors deduct CIS tax from your payments, keep the payment and deduction statements. CIS deducted is not another business expense: it is tax already deducted towards your tax bill. Keeping your gross income, expenses and CIS deductions clearly separated makes your records much easier to understand.
Costs you should be careful with
Personal purchases, ordinary clothing, fines and private travel are not allowable business expenses. Travel between home and a permanent or regular workplace can also be treated differently from genuine business travel, so do not assume every mile driven for work is deductible.
Keep the evidence as you go
Save receipts and record expenses when they happen rather than trying to reconstruct a year of jobs at tax-return time. TaxSnapper is designed to help sole traders record income and expenses, store receipt evidence and turn those records into useful reports without a monthly subscription.
For a broader overview, see our complete guide to self-employed allowable expenses. Tax rules depend on the circumstances of each cost, so check HMRC guidance or speak to a tax professional if you are unsure.