Tax spreadsheet and allowable expenses for Scaffolders (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.

• Scaffolding equipment and components used for jobs may be allowable
• Tools and equipment maintenance may be allowable
• Van costs or business mileage may be allowable
• Protective workwear used for the job may be allowable
• Business insurance may be allowable
• Plant or access equipment hire may be allowable
• Training related to your existing scaffolding business may be allowable
• Business share of phone costs may be allowable

For eligible cars and goods vehicles, simplified mileage is 45p per mile for the first 10,000 business miles and 25p after that in 2025/26; from 6 April 2026 (2026/27) it is 55p for the first 10,000 business miles and 25p after. You cannot claim mileage and actual vehicle costs for the same vehicle. Check GOV.UK mileage guidance.

The £1,000 trading allowance may be available instead of deducting expenses; you cannot claim expenses for the same income if you use the allowance. Check GOV.UK trading allowance guidance for your circumstances.

• Combining private and business van journeys in one mileage record.
• Using both simplified mileage and actual costs for the same vehicle.
• Leaving scaffold-equipment maintenance records separate from job paperwork.
• Not keeping site or access-equipment hire invoices with the related job.

• Job schedules and customer invoices for scaffold work.
• Scaffold equipment purchase, inspection and maintenance records.
• Site or access-equipment hire 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.