Tax spreadsheet and allowable expenses for Plumbers (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
• Van and mileage (flat rate or actual costs, not both for the same vehicle) may be allowable
• Materials bought for jobs may be allowable
• Gas Safe registration fee may be allowable
• Public liability insurance may be allowable
• Training to update existing skills may be allowable
• Business share of phone may be allowable

• Using both mileage and actual vehicle costs for the same vehicle.
• Combining business and personal van or phone use in one record.
• Leaving CIS payment and deduction statements out of the records when subcontracting.
• Not keeping Gas Safe registration and renewal details with job records.

• Gas Safe registration details and renewal records.
• Job invoices and receipts for tools, materials and supplies.
• CIS statements and contractor payment records if subcontracting.
• 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.