Tax spreadsheet and allowable expenses for Chimney Sweeps (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.

• Brushes and equipment may be allowable
• Vacuum and camera kit may be allowable
• Van or mileage may be allowable
• Insurance may be allowable
• Protective wear may be allowable
• Trade body fees may be allowable

• Leaving brush, vacuum or camera-kit receipts apart from equipment records.
• Not retaining trade body membership documents with other work records.
• Combining business and personal van use in one record.
• Using both simplified mileage and actual vehicle costs for the same vehicle.

• Receipts and invoices for brushes, vacuum and camera equipment.
• Trade body membership details and fee records.
• Customer bookings, job sheets and invoices for sweeping work.
• Mileage log with date, destination, purpose and distance.

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.