01 / BUSINESS COSTS

Costs that may be allowable

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.

  • Equipment may be allowable
  • Products and bait may be allowable
  • Van or mileage may be allowable
  • Insurance may be allowable
  • Protective wear may be allowable
  • Licence or training fees to maintain existing skills may be allowable
COMMON MISTAKES

Common mistakes

  • Leaving product and bait purchase records apart from job paperwork.
  • Not keeping training certificates with other professional records.
  • Mixing business and personal van use in one record.
  • Using both simplified mileage and actual vehicle costs for the same vehicle.
TRADE RECORDS

Records worth keeping for this trade

  • Product and bait purchase invoices and receipts.
  • Training certificates and related course records.
  • Customer job sheets and invoices for pest-control work.
  • Mileage log with date, destination, purpose and distance.

Which records help a pest controller match products to a treatment job? Keep product purchase records with the relevant job sheet and customer invoice, and retain training certificates and separate journey logs.

02 / RECORD KEEPING

Keep records as you go

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.

Not tax advice. Not affiliated with, or endorsed by, HMRC.