Tax spreadsheet and allowable expenses for Upholsterers (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.

• Fabric, foam and other materials bought for customer jobs may be allowable
• Upholstery tools and sewing supplies may be allowable
• Workshop or studio rent may be allowable
• Equipment maintenance and repair costs may be allowable
• Delivery costs for customer work may be allowable
• Business insurance may be allowable
• Waste disposal costs for job materials may be allowable
• Advertising and website 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 personal purchases with fabric and foam bought for customer work.
• Leaving material receipts separate from the upholstery job they relate to.
• Not retaining workshop rent or equipment-maintenance records.
• Combining private journeys with deliveries of customer furniture.

• Supplier invoices for fabric, foam and other materials linked to each job.
• Job sheets and customer invoices for upholstery work.
• Workshop rent and equipment purchase or maintenance records.
• Delivery and mileage records 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.