The test is still “wholly and exclusively” for the trade. If something is mixed use, claim the business share and write down how you split it. You cannot claim the trading allowance of £1,000 and actual expenses in the same year.
Van and materials like any site trade. Then add test equipment, calibration and the scheme that lets you notify work.
What electricians can usually claim
| 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 |
Open a printable checklist for this trade.
What you cannot claim
- 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.
Trade-specific traps
- No CIS statements at year end.
- Declaring net bankings.
- Claiming mileage and a full van-cost dump.
- Scheme membership paid by a limited company you no longer use, while you trade as a sole trader: whose cost is it?
- A tester bought on finance: claim the business cost correctly (interest vs capital), do not also claim the full cash price.
Records that actually help in this trade
Job sheets, wholesaler statements, CIS monthly, calibration dates, mileage. Certificate numbers help if HMRC ever ask whether a job existed. Keep them with the invoice, not in a separate app you never export.
Mileage, if you use simplified expenses in 2026/27, is 55p per mile for the first 10,000 business miles, then 25p. That replaced 45p from 6 April 2026. Ordinary commuting is still not claimable. See the mileage guide and home office costs.
← Back to the electrician tax overview · Self Assessment for electricians
Common questions
Can I claim an 18th edition course?
Yes. It updates the trade you already do.
Are work boots claimable?
Protective boots yes. Everyday trainers no.