Tax spreadsheet and allowable expenses for Joiners (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 may be allowable
• Workshop rent may be allowable
• Materials may be allowable
• Van or mileage may be allowable
• Insurance may be allowable
• Protective wear may be allowable

• Leaving workshop rent invoices apart from other business records.
• Not linking materials receipts to the jobs they relate to.
• Combining business and personal van use in one record.
• Using both simplified mileage and actual vehicle costs for the same vehicle.

• Workshop rent agreements, invoices and payment records.
• Materials receipts alongside the related job sheets and invoices.
• Purchase and maintenance receipts for joinery tools.
• 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.