Full expenses article for plumbers
| Expense | Claimable? | Notes | Keep |
|---|---|---|---|
| Materials used on jobs | Usually yes | Pipes, fittings, boilers you fit. Recharged sales are also turnover. | Merchant accounts, invoices |
| Tools and test equipment | Usually yes | Usually AIA or expenses depending on accounting. | Receipts |
| Van running costs or mileage | Usually yes | Simplified 55p/25p, or actual costs. Not both for the same van. Once you pick mileage for a vehicle, you stick with it. | Mileage log or fuel/insurance invoices |
| PPE, work boots that are protective | Usually yes | Steel toe caps, hard hat, hi-vis. Not a fashion boot. | Receipts |
| Public liability and van insurance (business) | Usually yes | Business policies. A private car policy used as a van is a mess; get the right cover. | Schedules |
| Phone, job-management apps | Usually yes | Business share of the phone. | Bills |
| Waste disposal and permits | Usually yes | Cost of doing the job legally. | Receipts |
| Subcontractors you pay | Usually yes | If you take CIS as a contractor, you have extra duties. Do not ignore that. | Invoices, CIS if you must deduct |
| CIS tax deducted from your invoices | No | Not an expense. It is tax paid on account. Claim it in the tax paid boxes. | CIS statements |
| Ordinary clothes under the overalls | No | Personal. | n/a |
| Fines, ULEZ you could have avoided is still usually allowable as a cost of using the van; penalty charges are not | Sometimes | Congestion/ULEZ charges for business journeys are generally allowable. Penalty notices are not. | Account statements |
| Your own boiler at home | No | Personal, even if you fitted it yourself. | n/a |
Usually not claimable
- CIS deductions (they are tax paid, not expenses).
- Everyday clothes.
- Parking tickets and late-filing penalties.
- Drawings (money you pay yourself).
- The family holiday you bolted onto a merchant trip.