Full expenses article for electricians
| Expense | Claimable? | Notes | Keep |
|---|---|---|---|
| Materials and accessories used on jobs | Usually yes | Include recharges in turnover. | Wholesaler accounts |
| Testers, tools, access equipment | Usually yes | Equipment / AIA. | Invoices |
| Calibration | Usually yes | Keeping kit legal is a trade cost. | Calibration certs and invoices |
| Scheme membership (NICEIC, NAPIT, etc.) | Usually yes | If you need it to work. | Membership invoices |
| Van: mileage or actual costs | Usually yes | 55p first 10,000 miles in 2026/27 if simplified. One method per vehicle. | Log or running-cost invoices |
| PPE and protective boots | Usually yes | Required kit, not weekend trainers. | Receipts |
| Public liability, tools in van, professional indemnity | Usually yes | Business insurance. | Schedules |
| Phone, quoting software, electrical wholesaler apps | Usually yes | Business share. | Bills |
| CIS deducted | No | Tax paid on account, not an expense. | CIS statements |
| Ordinary clothes | No | Under the overalls still personal. | n/a |
| Your own house rewire | No | Personal, even if you did the work. | n/a |
| Building control fees | Sometimes | If you pay them for a job, claim them and include any recharge in turnover. | Council receipts and job invoice |
Usually not claimable
- CIS deductions as if they were van diesel.
- Everyday clothing.
- Fines and penalty charges.
- Drawings.
- Tools that “walked” without a police or insurance record if you are also claiming a replacement on a round number every year. Be able to explain.