Tax spreadsheet and allowable expenses for Gardeners (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.

• Tools and machinery may be allowable
• Fuel may be allowable
• Van or mileage may be allowable
• Insurance may be allowable
• Waste disposal may be allowable
• Protective wear may be allowable

• Combining business and personal use of a van, phone or machinery in one record.
• Using both mileage and actual vehicle costs for the same vehicle.
• Leaving fuel or waste-disposal receipts out of job records.
• Not noting which job materials and equipment purchases relate to.

• Job bookings and invoices with receipts for tools, machinery and materials.
• Fuel receipts and van records, separated from personal use.
• Mileage log with date, destination, purpose and distance.
• Insurance and waste-disposal receipts linked to jobs where possible.

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.