Tax spreadsheet and allowable expenses for Roofers (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
• Ladders and scaffold hire may be allowable
• Materials may be allowable
• Van or mileage may be allowable
• Insurance may be allowable
• Protective wear may be allowable

• Not keeping scaffold or access hire records with the job paperwork.
• Leaving materials receipts disconnected from 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.

• Scaffold or access hire agreements, invoices and payment records.
• Job sheets and invoices with receipts for roofing materials.
• Van and insurance records, with business and personal use recorded separately.
• 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.