If you’re a construction contractor and paid via the Construction Industry Scheme (CIS) you should be aware of the expenses you can claim back via your year-end tax return.

If you haven’t already done your year-end tax return and would like some help, please find out more about our tax returns service or get in touch on 01244 684700 and our team will assist.

If you’re due a tax rebate, one of the key benefits of our service is that you don’t have to wait.  We will pay your rebate up-front.  That means we’ll pay you any money you’re due before HMRC have processed your rebate.

If you have submitted your return, check that you’ve included any of the allowable expenses listed below – if you’ve missed any, please get in touch with our team who will help you make any amendments, and remember to make a note so that you keep records and receipts for next year!

Tools, equipment and clothing

You can claim the tax back on the purchase, repair or replacement of tools used in your work. Plus you can claim tax relief for the cost of replacing, repairing and cleaning of specialist or protective clothing such as hard hats, protective boots and overalls. Uniform is covered if it is ‘a set of specialised clothing that’s recognisable as identifying someone as having a particular occupation’ so high visibility jackets and trousers, for example, are likely to be included.

Capital expenses

Capital expenses like laptops, phones and vehicles can be claimed providing they are purchased for business use. Similarly, you can claim the tax back for fuel, insurance and road tax as long as the vehicle is for business use only.

Travel and subsistence

You can claim back travel, mileage and subsistence (ie. meals and accommodation) while operating from a temporary workplace. The definition of temporary is 24 months or fewer. If you do not know how long your contract will last, it will be considered as permanent after a period of 24 months.

Administrative costs

You can claim tax relief on other expenses relating to your work such as phone and stationery costs as well as public liability insurance and membership of any unions or professional bodies.

It’s important to keep accurate records and copies of receipts for expense claims.

If you have any queries or need help with your self-assessment tax return, please get in touch on 01244 684700.

This article was first published in 2019 and was reviewed & updated November 2023.