Tax spreadsheet and allowable expenses for Painters & Decorators (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
• Materials may be allowable
• Van or mileage may be allowable
• Insurance may be allowable
• Protective wear may be allowable
• Scaffold or tower hire may be allowable

• Mixing materials bought for jobs with personal decorating purchases.
• Not keeping scaffold or tower hire invoices with the relevant job records.
• Combining business and personal van journeys in one log.
• Using both mileage and actual vehicle costs for the same vehicle.

• Job bookings and invoices with receipts for paints and other materials.
• Receipts for brushes, equipment and protective wear.
• Scaffold or tower hire agreements and invoices.
• 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.