Tax spreadsheet and allowable expenses for Bricklayers (UK sole traders)

These are common examples. A cost is allowable only if it is wholly and exclusively for your business, so check GOV.UK guidance on expenses if you are self-employed, or ask an accountant.

• Bricklaying tools and equipment used for jobs may be allowable
• Bricks, mortar and other materials bought for jobs may be allowable
• Mixer, plant and equipment hire may be allowable
• Van costs or business mileage may be allowable
• Protective workwear used for the job may be allowable
• Business insurance may be allowable
• Waste disposal costs for job work may be allowable
• Business share of phone costs may be allowable

For eligible cars and goods vehicles, simplified mileage is 45p per mile for the first 10,000 business miles and 25p after that in 2025/26; from 6 April 2026 (2026/27) it is 55p for the first 10,000 business miles and 25p after. You cannot claim mileage and actual vehicle costs for the same vehicle. Check GOV.UK mileage guidance.

The £1,000 trading allowance may be available instead of deducting expenses; you cannot claim expenses for the same income if you use the allowance. Check GOV.UK trading allowance guidance for your circumstances.

• Using both simplified mileage and actual costs for the same vehicle.
• Combining private and work van journeys in one mileage record.
• Leaving brick, mortar and other job-material receipts apart from the site job.
• Separating plant-hire invoices from the work records for the relevant site.

• Job sheets and customer invoices with receipts for materials used.
• Plant or mixer hire invoices linked to the relevant site job.
• Mileage log with date, destination, purpose and distance.
• Business insurance and workwear purchase records.

Keep receipts, invoices and mileage details as you work, and record business and personal use separately where needed. Organised records make it easier to prepare your Self Assessment return.