Guides

Plain-English answers to the questions tradespeople ask most, each with its sources and the date it was last checked.

Working under the Construction Industry Scheme? The CIS guides for subcontractors group every CIS question by topic.

For tradespeople

• Am I a contractor or a subcontractor under CIS?

  Under CIS you are a contractor when you pay others for construction work and a subcontractor when you are paid for it. Many trades are both. How to tell.

  Last reviewed 16 October 2026

• Are double cab pickups cars or vans for tax?

  Since 6 April 2025 HMRC treats most double cab pickups as cars, even with a 1 tonne payload. What changed, the transitional rules and what it means for trades.

  Last reviewed 16 October 2026

• Can a limited company claim back CIS deductions?

  A company sets CIS deductions against its PAYE bill on the Employer Payment Summary, then claims any excess after 5 April. How it works, with an example.

  Last reviewed 16 October 2026

• Can a sole trader pay their children for helping in the business?

  Yes, for real work at a fair rate, within child employment law. Age limits, hours, minimum wage, when payroll applies in 2026-27, and a worked example.

  Last reviewed 17 October 2026

• Can a sole trader use a trading name?

  Yes. There is no register for a sole trader's business name, but it cannot end in Ltd, some words need approval, and your own name must go on invoices.

  Last reviewed 17 October 2026

• Can I be employed and a CIS subcontractor at the same time?

  Yes. A PAYE job and self-employed CIS work can run side by side. How the tax return, your tax code and any CIS refund work, with a 2026-27 worked example.

  Last reviewed 16 October 2026

• Can I claim a CIS refund without an accountant?

  Yes. A CIS refund is claimed on your own Self Assessment tax return, which you can file yourself. What you need, the steps, and when paying for help pays.

  Last reviewed 16 October 2026

• Can I claim a laptop, tablet or computer as a sole trader?

  Yes, the business share. On the cash basis a laptop is a normal expense; on traditional accounting, capital allowances. Software, private use and selling later.

  Last reviewed 17 October 2026

• Can I claim a lock-up, storage unit or tool hire as a business expense?

  Yes, if it is for the business. Rent, rates and insurance on a lock-up count, and in our reading so does tool hire. Personal storage does not.

  Last reviewed 17 October 2026

• Can I claim accommodation and hotels when working away as a tradesperson?

  Yes, for a job that needs a night away from home: the room and reasonable meals are allowable. Not where you live or at your business base. Examples and steps.

  Last reviewed 17 October 2026

• Can I claim accountancy and bookkeeping fees as a business expense?

  Fees for your business accounts, bookkeeping and MTD software are normally allowable. Personal tax work, tax appeals, penalties and some fee insurance are not.

  Last reviewed 17 October 2026

• Can I claim advertising and marketing costs as a sole trader?

  Online ads, leaflets, directory listings and website running costs are allowable. A website build is usually capital, and entertaining customers is not allowed.

  Last reviewed 17 October 2026

• Can I claim an electric van as a business expense?

  Yes. An electric van is claimed like any other van: as an expense, through the annual investment allowance or at 55p a mile. Charging costs and 2026-27 rules.

  Last reviewed 16 October 2026

• Can I claim back CIS deductions from previous years?

  Usually yes, for up to 4 years after the tax year ends. The 2022-23 CIS deductions must be claimed by 5 April 2027. Deadlines by year and the steps to claim.

  Last reviewed 16 October 2026

• Can I claim bank charges and card machine fees as a sole trader?

  Yes, if they are for the business. Bank and overdraft charges count, and in our reading card machine fees do too. Record takings before the fee.

  Last reviewed 17 October 2026

• Can I claim business insurance as a tax expense as a sole trader?

  Public liability, tools, van (on actual costs), employers' liability and indemnity cover are allowable. Life and income protection cover for yourself are not.

  Last reviewed 17 October 2026

• Can I claim charity donations as a sole trader?

  Not usually as a business expense. Give through Gift Aid instead: the charity adds 25p per £1, and higher-rate taxpayers claim extra relief on their tax return.

  Last reviewed 17 October 2026

• Can I claim childcare as a self-employed tradesperson?

  No, childcare is not a business expense. Use Tax-Free Childcare instead: the government adds £2 for every £8, up to £2,000 per child a year.

  Last reviewed 17 October 2026

• Can I claim expenses from before I started trading?

  Usually, yes. Running costs paid up to 7 years before you started count as paid on day one. Tools and a van you already owned follow their own rules.

  Last reviewed 17 October 2026

• Can I claim food and lunch as a self-employed tradesperson?

  Not your everyday lunch on site. Meals on jobs that need a night away, and on occasional trips outside your usual pattern, can be. HMRC's rules explained.

  Last reviewed 16 October 2026

• Can I claim fuel as a self-employed tradesperson?

  Yes. Claim van fuel as an actual cost cut for private use, or within the 55p-a-mile flat rate in 2026-27, not both. Plus plant fuel, red diesel and receipts.

  Last reviewed 17 October 2026

• Can I claim gifts and entertaining clients as a sole trader?

  Entertaining customers or contractors is not allowable, nor are food or drink gifts. Branded gifts of £50 or less a person a year and staff treats can be.

  Last reviewed 17 October 2026

• Can I claim gym, medical and health costs as a sole trader?

  Usually not. Gym, private medical cover, dentist, glasses and income protection for yourself are personal. Safety kit and staff health cover can count.

  Last reviewed 17 October 2026

• Can I claim interest on a business loan or van finance?

  Yes, if the borrowed money is used for the business. Since 2024-25 there is no £500 cap on the cash basis. Loan repayments and private use are out.

  Last reviewed 17 October 2026

• Can I claim legal fees and debt collection costs as a sole trader?

  Yes, if the work is for the business. Solicitors' fees count, and in our reading so do court fees for chasing a customer. Fines and personal legal costs do not.

  Last reviewed 17 October 2026

• Can I claim materials I buy for jobs as a sole trader?

  Yes. Materials for customer jobs are an allowable cost. Under the cash basis you claim them when you pay, even if some are left over at 5 April.

  Last reviewed 17 October 2026

• Can I claim my car as a sole trader?

  Yes, the business share: 55p a mile for 2026-27, or actual costs plus capital allowances on the price. A car is not a plain expense, even on the cash basis.

  Last reviewed 17 October 2026

• Can I claim my phone bill as self-employed?

  Yes, the business share. How tradespeople split a mobile bill, when the full cost counts, how the handset is claimed and what to keep as evidence.

  Last reviewed 16 October 2026

• Can I claim my van as a business expense?

  Yes. Sole traders claim a van with the flat mileage rate, 55p a mile in 2026-27, or with actual costs plus the van's price. How each works and the switch rules.

  Last reviewed 16 October 2026

• Can I claim parking, the congestion charge and ULEZ as a business expense?

  Parking and the Congestion Charge on business journeys are allowable, even with the mileage rate. HMRC does not name ULEZ. Fines, PCNs and commuting are not.

  Last reviewed 17 October 2026

• Can I claim skip hire, waste disposal and tip fees as a business expense?

  In our reading, yes, when the waste comes from your work: skips, tip fees, waste removal and a waste carrier registration. Fines do not count.

  Last reviewed 17 October 2026

• Can I claim software, apps and subscriptions as a sole trader?

  Yes for software, apps and trade memberships your business uses. Monthly plans are running costs; bought outright, it depends on your accounting basis.

  Last reviewed 17 October 2026

• Can I claim stolen tools as a business expense?

  Yes, the replacements are a business cost. On the cash basis you claim new tools when you pay, and an insurance payout for the old ones is usually income.

  Last reviewed 17 October 2026

• Can I claim the cost of paying a labourer or subcontractor?

  Yes. Paying a labourer or subcontractor for your business is an allowable cost. If it is construction work, CIS rules apply too. Here is how to claim it.

  Last reviewed 17 October 2026

• Can I claim tools and workwear as a business expense?

  Tools, safety boots, hard hats and overalls kept for work can be claimed. Everyday clothes cannot, even if worn only on site. The 2026-27 rules for trades.

  Last reviewed 16 October 2026

• Can I claim trade scheme and registration fees as an expense?

  Usually yes, if you pay them only for your trade. How HMRC's rules treat trade body subscriptions, scheme registrations, site cards and insurance in 2026-27.

  Last reviewed 16 October 2026

• Can I claim training courses as a self-employed tradesperson?

  Yes, if the course updates or adds to skills for the trade you already run. Retraining for new work usually is not allowable. HMRC's test and examples.

  Last reviewed 16 October 2026

• Can I claim travel from home to site as a subcontractor?

  Often yes. If you work from home at a run of temporary sites, HMRC's manual allows home-to-site travel. Daily trips to one fixed workplace are commuting.

  Last reviewed 16 October 2026

• Can I claim van racking, signwriting and accessories as a business expense?

  Usually yes, if you claim actual van costs. On the cash basis a fit-out is an expense; on traditional accounts it is capital. The mileage rate is the catch.

  Last reviewed 17 October 2026

• Can I claim work clothes and PPE as a tradesperson?

  Self-employed trades can claim safety boots, hard hats, hi-vis, overalls and the cost of cleaning them, but not everyday clothes. The HMRC rule and the case.

  Last reviewed 16 October 2026

• Can I claim working from home costs as self-employed?

  Self-employed and doing the paperwork at home? Claim a flat £10 to £26 a month from 25 hours, or a fair share of actual bills. How it works, with an example.

  Last reviewed 19 October 2026

• Can I claim workshop or yard rent and business rates as a sole trader?

  Yes. Rent, business rates, power, insurance and repairs on a workshop, yard or unit you use for work are allowable. Buying or altering the building is not.

  Last reviewed 17 October 2026

• Can I get maternity pay if I'm self-employed?

  Self-employed mums can't get Statutory Maternity Pay. Maternity Allowance pays £27 to £194.32 a week for up to 39 weeks, depending on Class 2.

  Last reviewed 19 October 2026

• Can I get sick pay if I'm a self-employed tradesperson?

  Self-employed trades can't get Statutory Sick Pay. What you can claim instead: New Style ESA, which your National Insurance pays for, and Universal Credit.

  Last reviewed 19 October 2026

• Can I get tax relief on pension contributions as a sole trader?

  Yes. Your provider claims 20% relief, so £80 you pay becomes £100, and higher-rate relief goes on your tax return. The 2026-27 limits and a worked example.

  Last reviewed 17 October 2026

• Can I have more than one business as a sole trader?

  Yes. You file one tax return with a self-employment page for each business. Under Making Tax Digital, each business sends its own quarterly updates.

  Last reviewed 19 October 2026

• Can I opt out of CIS or cancel my registration?

  No. Contractors must deduct whether you register or not, at 30% if you do not. Registration does not expire; only gross payment status stops deductions.

  Last reviewed 17 October 2026

• Can I pay my partner a wage from my sole trader business?

  Yes, for real work at a fair rate, actually paid. What HMRC checks, when you need payroll, the 2026-27 thresholds and a worked example for a tradesperson.

  Last reviewed 16 October 2026

• Can I still claim an expense if I have lost the receipt?

  Usually, if you can show the cost another way, such as a bank statement or supplier copy. If a record cannot be replaced, GOV.UK says give your best figures.

  Last reviewed 17 October 2026

• Can I use a P87 form if I'm self-employed?

  No. The P87 is HMRC's postal form for employees claiming tax relief on job expenses up to £2,500 a year. Self-employed costs go on your Self Assessment return.

  Last reviewed 19 October 2026

• Do CIS subcontractors have to file monthly returns?

  No. Contractors file the monthly CIS return. Subcontractors file a yearly tax return and, from 6 April 2027 or 2028 depending on income, MTD quarterly updates.

  Last reviewed 17 October 2026

• Do CIS subcontractors pay National Insurance?

  Yes, Class 4 on profit over £12,570, paid through your tax return. 2026-27 rates, how the CIS deduction covers it, voluntary Class 2 and a worked example.

  Last reviewed 16 October 2026

• Do I need a business bank account for Making Tax Digital?

  No. GOV.UK says a sole trader may use a personal or business account. Making Tax Digital needs accurate digital records, which a separate account makes easier.

  Last reviewed 16 October 2026

• Do I need Making Tax Digital if I have a job and self-employed income?

  Your wages do not count towards Making Tax Digital. Only self-employed turnover and rent count: over £30,000 in 2025-26 means you start on 6 April 2027.

  Last reviewed 16 October 2026

• Do I need to declare cash jobs to HMRC?

  Cash jobs are business income like any other. How cash counts for your tax return, the trading allowance and Making Tax Digital, and how to fix past years.

  Last reviewed 16 October 2026

• Do I need to register as a CIS contractor if I pay subcontractors?

  If you pay another trade for construction work, register as a CIS contractor before you take on your first subcontractor. How to register, and what follows.

  Last reviewed 17 October 2026

• Do I need to register as an employer to take on an apprentice?

  Yes. An apprentice is an employee, so you register for PAYE first. The 2026-27 apprentice wage, National Insurance relief, pension rules and a costed example.

  Last reviewed 17 October 2026

• Do I need to register for CIS as a subcontractor?

  If you do construction work for a contractor, you should register for CIS or have 30% taken instead of 20%. What counts as construction work and what does not.

  Last reviewed 16 October 2026

• Do I need to register for VAT as a sole trader?

  Sole traders must register for VAT once taxable turnover tops £90,000 in a rolling 12 months. How to check, the deadlines and the reverse charge for trades.

  Last reviewed 15 October 2026

• Do I pay tax on scrap metal I sell as a tradesperson?

  Yes. Scrap money from your jobs is business income, so record it with your sales. In Great Britain a yard must pay by transfer or crossed cheque, not cash.

  Last reviewed 19 October 2026

• Do I pay tax on turnover or profit as a sole trader?

  Tax is on profit: turnover less allowable expenses. But Making Tax Digital, VAT and the £1,000 trading allowance all test your turnover, before costs.

  Last reviewed 17 October 2026

• Do job apps and online platforms report my earnings to HMRC?

  Since 1 January 2024, apps and websites that connect sellers with customers may report your details and earnings to HMRC. What is sent, and what to do.

  Last reviewed 17 October 2026

• Does CIS apply in Scotland and Northern Ireland?

  Yes. CIS covers construction work anywhere in the UK, including Scotland, Northern Ireland and UK waters, at the same 20% and 30% rates. Scottish bands differ.

  Last reviewed 17 October 2026

• Does CIS apply to electricians?

  CIS covers installing a whole electrical system, such as a full rewire. Repairs, extra sockets, burglar alarms and security CCTV are outside on their own.

  Last reviewed 17 October 2026

• Does CIS apply to flooring and carpet fitting?

  Carpet fitting is outside CIS, even on a building job. Vinyl, laminate, screeding and other floors are covered when they finish a construction project.

  Last reviewed 17 October 2026

• Does CIS apply to landscaping and gardening?

  Routine gardening and tree surgery are outside CIS. Walls, drives, patios, concrete-post fences and landscaping that finishes a building job are inside.

  Last reviewed 17 October 2026

• Does CIS apply to materials?

  CIS is not deducted from materials you buy yourself, VAT, hired plant or consumables. How the contractor works out the deduction, with a worked example.

  Last reviewed 16 October 2026

• Does CIS apply to plant hire?

  Plant hired with an operator is CIS work; plant hired on its own is not. How hired plant is treated as materials, with worked examples for groundworkers.

  Last reviewed 16 October 2026

• Does CIS apply to plumbers and heating engineers?

  CIS covers installing whole heating and water systems and fitting kitchens and bathrooms. A boiler swap, extra radiator, repair or service alone is outside.

  Last reviewed 17 October 2026

• Does CIS apply to repairs and maintenance work?

  Yes for repairs to buildings, alterations and decorating, on new and old property. Repairing or servicing heating, wiring and plumbing systems alone is not.

  Last reviewed 17 October 2026

• Does CIS apply to scaffolding?

  Putting up and taking down scaffolding is covered by CIS. Hiring it out with no labour is not, but one contract to hire and erect brings every payment into CIS.

  Last reviewed 17 October 2026

• Does CIS apply to travel expenses and mileage?

  Yes. Mileage, fuel, hotels and subsistence a contractor pays you are part of your CIS pay and taxed at 20% or 30%. You claim your real travel costs back later.

  Last reviewed 16 October 2026

• Does CIS apply to work for homeowners?

  No. Homeowners paying for work on their own home are not CIS contractors, so nothing is deducted. When a private client does bring in CIS, and paying the tax.

  Last reviewed 16 October 2026

• Does HMRC pay interest on a late CIS refund?

  HMRC pays repayment interest on a CIS refund, but only from 31 January after the tax year ends. The current rate, how the dates work and a worked example.

  Last reviewed 16 October 2026

• Does IR35 apply to CIS subcontractors?

  Not to sole traders. IR35 covers work through your own company. Where a medium, large or public sector client puts you inside it, CIS is not operated.

  Last reviewed 17 October 2026

• Does Making Tax Digital apply to CIS subcontractors?

  Yes, if you are a sole trader. CIS pay counts before deductions and costs, so £25,600 in the bank can mean MTD from 6 April 2027. How CIS works inside MTD.

  Last reviewed 29 October 2026

• Does Making Tax Digital apply to limited companies?

  MTD for Income Tax is for individuals, not limited companies. A VAT-registered company already uses MTD for VAT. GOV.UK sets no date for Corporation Tax.

  Last reviewed 16 October 2026

• Does Making Tax Digital apply to partnerships?

  Partnerships do not need Making Tax Digital yet, and a partner's profit share is left out of the test. A partner's own sole-trade or rental income still counts.

  Last reviewed 16 October 2026

• How do I check my CIS deductions with HMRC?

  Check your CIS statements against your bank, then call the CIS helpline if HMRC's figures may differ. Under MTD, HMRC shows the deductions it holds.

  Last reviewed 16 October 2026

• How do I check my National Insurance record if I'm self-employed?

  Check your National Insurance record online in 2026 to see qualifying years, gaps and your State Pension forecast. What self-employed trades should look for.

  Last reviewed 19 October 2026

• How do I check the status of my CIS refund?

  Check a CIS refund in your HMRC online account, read what pending means, and know when to call HMRC and which number to use. Helpline details checked today.

  Last reviewed 16 October 2026

• How do I claim a CIS refund as a builder?

  Self-employed builders claim over-deducted CIS back after 5 April: in the tax return, or under MTD through HMRC online services. A worked example and steps.

  Last reviewed 18 October 2026

• How do I claim a CIS refund as a decorator?

  Decorators claim over-deducted CIS back after 5 April. Builder jobs, homeowner work, labour-only rates, MTD, a worked example and the steps to claim.

  Last reviewed 18 October 2026

• How do I claim a CIS refund as a gas engineer?

  Gas engineers claim over-deducted CIS back after 5 April. Which heating jobs have a deduction, householder work, MTD, a worked example and the steps.

  Last reviewed 18 October 2026

• How do I claim a CIS refund as a landscaper?

  Landscapers claim over-deducted CIS back after 5 April. Hard landscaping, hired diggers, garden rounds, MTD, a worked example and the steps to claim.

  Last reviewed 18 October 2026

• How do I claim a CIS refund as a plasterer?

  Labour-only plasterers often overpay through CIS. How to claim it back after 5 April, what 30% months mean, MTD, a worked example and the steps.

  Last reviewed 18 October 2026

• How do I claim a CIS refund as a plumber?

  Plumbers claim over-deducted CIS back after 5 April. Supply-and-fit materials, boiler swaps, MTD, a worked example and the steps to claim.

  Last reviewed 18 October 2026

• How do I claim a CIS refund as a roofer?

  Roofers claim over-deducted CIS back after 5 April. Tiles and lead you supply, hired scaffold, MTD, a worked example and the steps to claim.

  Last reviewed 18 October 2026

• How do I claim a CIS refund as a self-employed subcontractor?

  Self-employed subcontractors claim over-deducted CIS back through their tax return after 5 April. How it works, a worked example and the steps to claim.

  Last reviewed 15 October 2026

• How do I claim a CIS refund as an electrician?

  Electricians claim over-deducted CIS back after 5 April. Why homeowner jobs shrink the refund, how MTD changes the claim, a worked example and the steps.

  Last reviewed 18 October 2026

• How do I claim a CIS refund if I have lost my CIS statements?

  Lost your CIS payment and deduction statements? Ask the contractor for duplicates, or write to HMRC with the details, then claim through your tax return.

  Last reviewed 16 October 2026

• How do I file a Self Assessment tax return for the first time as a builder?

  A builder's first 2025-26 return: CIS pay before deductions as turnover, deductions in the CIS box, short or full pages, costs, NI and the 2027 deadline.

  Last reviewed 18 October 2026

• How do I file a Self Assessment tax return for the first time as a plumber?

  A plumber's first 2025-26 return: homeowner card and cash jobs plus contractor pay before CIS as turnover, merchant parts, van, NI and 31 January 2027.

  Last reviewed 18 October 2026

• How do I file a Self Assessment tax return for the first time as an electrician?

  Electricians mixing contractor and homeowner work: file your first 2025-26 return by 31 January 2027. Turnover before CIS, the CIS box, VAT and the steps.

  Last reviewed 18 October 2026

• How do I find my National Insurance number as a self-employed tradesperson?

  Where to find your National Insurance number in 2026: payslips, P60s, HMRC letters, the HMRC app or your personal tax account, or ask HMRC to post it.

  Last reviewed 19 October 2026

• How do I get a Self Assessment tax refund?

  Overpaid Self Assessment tax shows as credit in your HMRC online account. How to claim it, how HMRC pays it, the 4-year limit and refund scams.

  Last reviewed 17 October 2026

• How do I get gross payment status under CIS?

  Gross payment status stops CIS deductions. Sole traders need £30,000 net construction turnover, 12 months of on-time tax and a bank account the business uses.

  Last reviewed 16 October 2026

• How do I pay myself as a sole trader?

  You take drawings, not a wage. Drawings are not an expense: tax and Class 4 National Insurance are on your profit. How to record them and save for tax.

  Last reviewed 17 October 2026

• How do I reduce my payments on account?

  Reduce payments on account online or with form SA303, by 31 January after the tax year. When it makes sense, an example and the interest if you go too far.

  Last reviewed 16 October 2026

• How do I register as a sole trader with HMRC?

  You register as a sole trader by registering for Self Assessment. When you must do it, the 5 October deadline, what you need, and the CIS shortcut for trades.

  Last reviewed 15 October 2026

• How do I register for CIS as a builder?

  Paid by main contractors and paying your own subbies? Register for CIS twice: as a subcontractor online, and as a contractor through employer setup.

  Last reviewed 17 October 2026

• How do I register for CIS as a plumber?

  Installing heating or water systems for contractors? Register for CIS online with your UTR so you lose 20%, not 30%, and nothing on materials you paid for.

  Last reviewed 17 October 2026

• How do I register for CIS as a subcontractor?

  Register for CIS online with your UTR, or through Self Assessment if you are new. What you need, the 20% and 30% rates, and when gross payment status fits.

  Last reviewed 15 October 2026

• How do I register for CIS as an electrician?

  Wiring for builders? Register for CIS with your UTR so they deduct 20%, not 30%. Repairs, burglar or warning-only alarms and homeowner jobs are usually outside.

  Last reviewed 17 October 2026

• How do I register for Self Assessment as a builder?

  Self-employed builder? Register for Self Assessment on GOV.UK and pick 'working as a subcontractor' to get CIS at the same time. Deadlines and steps.

  Last reviewed 18 October 2026

• How do I register for Self Assessment as a plumber?

  Self-employed plumber or heating engineer? Register for Self Assessment on GOV.UK by 5 October, and add CIS if contractors pay you for installs. The steps.

  Last reviewed 18 October 2026

• How do I register for Self Assessment as an electrician?

  Self-employed electrician, or sparky with a payroll job and side work? Register for Self Assessment on GOV.UK by 5 October. When CIS applies, and the steps.

  Last reviewed 18 October 2026

• How do I register for VAT as a sole trader?

  Register online within 30 days of the end of the month your rolling turnover passed £90,000. What to have ready, your effective date and what happens next.

  Last reviewed 16 October 2026

• How do I repay my student loan when self-employed?

  Self-employed student loan repayments are worked out on your tax return: 9% of income over your plan threshold, due 31 January. 2026-27 thresholds and examples.

  Last reviewed 16 October 2026

• How do I sign up for Making Tax Digital for Income Tax as a builder?

  Builders sign up for Making Tax Digital on GOV.UK with their Self Assessment sign-in. Who starts in 2027, what HMRC asks a builder, and how CIS fits in.

  Last reviewed 29 October 2026

• How do I sign up for Making Tax Digital for Income Tax as a decorator?

  Decorators sign up for Making Tax Digital on GOV.UK with their Self Assessment sign-in. How homeowner, landlord and CIS work and paint count, and the steps.

  Last reviewed 29 October 2026

• How do I sign up for Making Tax Digital for Income Tax as a gas engineer?

  Gas engineers sign up for Making Tax Digital on GOV.UK. How boiler work, landlord safety checks, warranty repairs and CIS installs count, and the steps.

  Last reviewed 29 October 2026

• How do I sign up for Making Tax Digital for Income Tax as a landscaper?

  Landscapers sign up for Making Tax Digital on GOV.UK. How CIS hard landscaping, garden maintenance, plant hire and seasonal work add up, and the steps.

  Last reviewed 29 October 2026

• How do I sign up for Making Tax Digital for Income Tax as a plasterer?

  Plasterers sign up for Making Tax Digital on GOV.UK with their Self Assessment sign-in. How labour-only CIS work and homeowner jobs count, and the steps.

  Last reviewed 29 October 2026

• How do I sign up for Making Tax Digital for Income Tax as a plumber?

  Plumbers and heating engineers sign up for Making Tax Digital on GOV.UK. Who starts in 2027, how CIS and homeowner jobs add up, and what HMRC asks.

  Last reviewed 29 October 2026

• How do I sign up for Making Tax Digital for Income Tax as a roofer?

  Roofers sign up for Making Tax Digital on GOV.UK with their Self Assessment sign-in. How CIS work, homeowner jobs and scaffold hire count, and the steps.

  Last reviewed 29 October 2026

• How do I sign up for Making Tax Digital for Income Tax as an electrician?

  Electricians sign up for Making Tax Digital on GOV.UK with their Self Assessment sign-in. How CIS work, homeowner jobs and a PAYE job count, and the steps.

  Last reviewed 29 October 2026

• How do I submit a quarterly update to HMRC as a builder?

  A builder's quarterly update holds turnover and costs for the year so far. Why we count pay before CIS deductions, where materials fit, and an example.

  Last reviewed 17 October 2026

• How do I submit a quarterly update to HMRC as a decorator?

  A decorator's quarterly update holds turnover and costs for the year so far: homeowner, cash and CIS jobs together. Where paint and kit go, with an example.

  Last reviewed 29 October 2026

• How do I submit a quarterly update to HMRC as a gas engineer?

  A gas engineer's quarterly update holds turnover and costs for the year so far: boiler jobs, landlord safety checks and CIS installs together, with an example.

  Last reviewed 29 October 2026

• How do I submit a quarterly update to HMRC as a landscaper?

  A landscaper's quarterly update holds turnover and costs for the year so far: garden, cash and CIS jobs together. Where plants and diggers go, an example.

  Last reviewed 29 October 2026

• How do I submit a quarterly update to HMRC as a plasterer?

  A plasterer's quarterly update holds turnover and costs for the year so far: labour-only, supply-and-fix and homeowner jobs. Where plaster goes, an example.

  Last reviewed 29 October 2026

• How do I submit a quarterly update to HMRC as a plumber?

  A plumber's quarterly update holds turnover and costs for the year so far: homeowner, card and CIS jobs together. Where boilers and card fees go, an example.

  Last reviewed 29 October 2026

• How do I submit a quarterly update to HMRC as a roofer?

  A roofer's quarterly update holds turnover and costs for the year so far: builder, homeowner and cash jobs together. Where tiles and scaffold go, an example.

  Last reviewed 29 October 2026

• How do I submit a quarterly update to HMRC as an electrician?

  An electrician's quarterly update holds turnover and costs for the year so far, CIS and non-CIS jobs together. Where materials go, what stays out, an example.

  Last reviewed 29 October 2026

• How do I submit a VAT return under Making Tax Digital?

  Every VAT return now goes through Making Tax Digital software. How to send it, when it and the payment are due, fixing mistakes, and the penalties for lateness.

  Last reviewed 16 October 2026

• How do I tell HMRC I've stopped being self-employed?

  Stopped trading? Tell HMRC online, send a final tax return, call the CIS helpline if you're a subcontractor and close Making Tax Digital properly. The steps.

  Last reviewed 16 October 2026

• How do I verify a CIS subcontractor?

  Verify a new CIS subcontractor online or through CIS software before you pay them. The details you need, the verification number, and the 2-year rule.

  Last reviewed 16 October 2026

• How do I work out a CIS deduction?

  Take VAT, materials, hired plant, consumables and job fuel off the invoice, then apply 20%, 30% or 0%. Three worked CIS deduction examples.

  Last reviewed 16 October 2026

• How do trading losses work for sole traders?

  A trading loss can cut tax on your other income this year or last, or be carried forward against later profits. The four ways to use it, limits and deadlines.

  Last reviewed 17 October 2026

• How does CIS work with VAT?

  CIS and VAT are separate taxes. The CIS deduction is worked out on your invoice excluding VAT, so the reverse charge does not change it. Worked examples.

  Last reviewed 16 October 2026

• How does mileage work in Making Tax Digital?

  Under MTD you log business miles all year and add the 55p and 25p flat-rate claim before your tax return, or record van costs in each quarterly update.

  Last reviewed 16 October 2026

• How does the High Income Child Benefit Charge work if I'm self-employed?

  Over £60,000 of adjusted net income, you repay 1% of Child Benefit for every £200, and all of it from £80,000. How it works for sole traders in 2026-27.

  Last reviewed 17 October 2026

• How does Universal Credit work if I'm a self-employed tradesperson?

  Universal Credit for self-employed trades: the gainful self-employment test, the minimum income floor, the 12-month start-up period and monthly reporting.

  Last reviewed 16 October 2026

• How long does a CIS refund take?

  HMRC publishes no timescale for CIS refunds. What its general refund guidance says, why filing date matters most, and what can slow a repayment down.

  Last reviewed 15 October 2026

• How much can I earn before paying tax when self-employed?

  In 2026-27 self-employed profit up to £12,570 is free of Income Tax and Class 4 if you have no other income. The £1,000 allowance, NI and when to register.

  Last reviewed 16 October 2026

• How much CIS refund can builders expect?

  Worked 2026-27 CIS refunds for builders: labour-only, supplying materials, homeowner extensions and 30% deductions, plus how to estimate your own.

  Last reviewed 18 October 2026

• How much CIS refund can electricians expect?

  Worked 2026-27 CIS refunds for electricians: new-build site work, supplying materials and domestic rewires outside CIS, plus how to estimate your own.

  Last reviewed 18 October 2026

• How much CIS refund can I expect?

  Illustrative 2026-27 CIS refunds for subcontractors at 20%, worked out from GOV.UK rates, plus the simple rule of thumb behind them and what changes the figure.

  Last reviewed 16 October 2026

• How much CIS refund can plumbers expect?

  Worked 2026-27 CIS refunds for plumbers: new-build heating installs, supply-and-fit and boiler swaps for householders, plus how to estimate your own.

  Last reviewed 18 October 2026

• How much do I take home on a CIS day rate?

  At 20% CIS you are paid 80% of your day rate: £150 becomes £120. Worked 2026-27 examples at £120, £150 and £200 a day show what comes back after the year.

  Last reviewed 17 October 2026

• How much does an accountant cost for builders?

  A 2026 fee guide puts a contractor's tax return at £200 to £500 plus VAT. What pushes it up for builders, fixed fee or refund share, and what you can claim.

  Last reviewed 18 October 2026

• How much does an accountant cost for decorators?

  A 2026 fee guide puts a sole trader's tax return at £200 to £350 plus VAT. What homeowner jobs, CIS work for builders, paint and VAT mean for decorators.

  Last reviewed 18 October 2026

• How much does an accountant cost for electricians?

  A 2026 fee guide puts a contractor's tax return at £200 to £500 plus VAT. Why VAT returns, CIS and mixed work push it up for electricians, and what to ask.

  Last reviewed 18 October 2026

• How much does an accountant cost for gas engineers?

  A 2026 fee guide puts a sole trader's tax return at £200 to £350 plus VAT. What boiler work, VAT, card takings and any CIS jobs add for gas engineers.

  Last reviewed 18 October 2026

• How much does an accountant cost for landscapers?

  A 2026 fee guide puts a sole trader's tax return at £200 to £350 plus VAT. What garden rounds, CIS jobs, plant hire and quiet winters mean for landscapers.

  Last reviewed 18 October 2026

• How much does an accountant cost for plasterers?

  A 2026 fee guide puts a contractor's tax return at £200 to £500 plus VAT. What labour-only CIS work, refund fees and your own labourers mean for plasterers.

  Last reviewed 18 October 2026

• How much does an accountant cost for plumbers?

  A 2026 fee guide puts a sole trader's tax return at £200 to £350 plus VAT. What card takings, receipts, the van and any CIS work add for plumbers.

  Last reviewed 18 October 2026

• How much does an accountant cost for roofers?

  A 2026 fee guide puts a contractor's tax return at £200 to £500 plus VAT. What CIS, hired scaffold and refund fees mean for roofers, and what you can claim.

  Last reviewed 18 October 2026

• How much does an accountant cost for sole traders?

  A typical sole trader tax return fee is £200 to £500 plus VAT. Published October 2026 package prices, what pushes the cost up, and how to agree a fee.

  Last reviewed 18 October 2026

• How much does bookkeeping cost builders?

  Builders' bookkeeping costs from free software to a survey median of £150.50 a month for a bookkeeper. What CIS, receipts and VAT add.

  Last reviewed 19 October 2026

• How much does bookkeeping cost electricians?

  Electricians' bookkeeping costs from free software to £38 to £60 a month plus VAT for a firm's bundle. How jobs, card takings and VAT set the price.

  Last reviewed 19 October 2026

• How much does bookkeeping cost plumbers?

  Plumbers' bookkeeping costs from free software to £38 to £60 a month plus VAT for a firm's bundle. How call-outs, merchant receipts and VAT set the price.

  Last reviewed 19 October 2026

• How much does bookkeeping cost sole traders?

  Bookkeeping can cost a sole trader nothing with free software, or about £40 a month or more for a firm. October 2026 prices and how to work out the yearly cost.

  Last reviewed 15 October 2026

• How much mileage can I claim for my van in 2026-27?

  In 2026-27 a self-employed trade can claim 55p a mile for the first 10,000 business miles in a van and 25p after that, or actual costs instead. How to choose.

  Last reviewed 16 October 2026

• How much should I set aside for tax as a self-employed tradesperson?

  In 2026-27, about 20% of profit covers Income Tax and Class 4 up to £50,270, more above that. Plan for 150% of a year's tax in your first January.

  Last reviewed 17 October 2026

• How much tax does a CIS subcontractor pay?

  CIS subcontractors pay Income Tax and Class 4 National Insurance on profit, not the 20% deducted. 2026-27 worked examples at £25,000, £45,000 and £85,000.

  Last reviewed 16 October 2026

• How much tax does a self-employed labourer pay?

  In 2026-27 a self-employed labourer pays 20% tax and 6% National Insurance on profit over £12,570. CIS takes 20% of pay in advance, so many get some back.

  Last reviewed 17 October 2026

• How much tax will I pay as a self-employed electrician?

  A self-employed electrician with £30,000 profit pays £4,531.80 in Income Tax and National Insurance in 2026-27. Worked examples at £30,000, £45,000, £60,000.

  Last reviewed 16 October 2026

• How much tax will I pay as a self-employed tradesperson in Scotland?

  A self-employed tradesperson in Scotland with £30,000 profit pays £4,496.87 in Income Tax and National Insurance in 2026-27. Worked examples up to £60,000.

  Last reviewed 19 October 2026

• Is a CIS subcontractor employed or self-employed?

  CIS only applies to people who are self-employed under the contract. If the terms make you an employee, PAYE applies instead. How status is decided and checked.

  Last reviewed 16 October 2026

• Is CIS deducted from retentions?

  Yes, but only when the retention is paid. CIS is taken from what you are actually paid, at your CIS status on the day the retention is released.

  Last reviewed 17 October 2026

• Is depreciation an allowable expense for sole traders?

  No. Depreciation is added back for tax. You claim your van and tools as expenses on the cash basis, or through capital allowances on traditional accounting.

  Last reviewed 17 October 2026

• Is my CIS number the same as my UTR?

  In practice, yes. GOV.UK gives subcontractors no separate CIS number: contractors verify you with your 10-digit UTR, National Insurance number and name.

  Last reviewed 17 October 2026

• Is my turnover before or after CIS deductions?

  Before. Your turnover is your full pay before CIS deductions, tested for Making Tax Digital and VAT. The gross payment status test also takes off materials.

  Last reviewed 17 October 2026

• Is there a managed Making Tax Digital service for builders?

  Yes. Firms will keep a builder's books, match CIS statements and send MTD updates and the tax return. What to check, and prices on 19 October 2026.

  Last reviewed 29 October 2026

• Is there a managed Making Tax Digital service for electricians?

  Yes. Firms will keep an electrician's books and send MTD updates and the tax return. What they must handle, prices on 19 October 2026 and what to ask.

  Last reviewed 29 October 2026

• Is there a managed Making Tax Digital service for plumbers?

  Yes. Accountants and managed services send your MTD updates and tax return as your agent. What plumbers need covered, prices on 19 October 2026, checks.

  Last reviewed 29 October 2026

• Should a tradesperson be a sole trader or a limited company?

  Sole trader or limited company for a trade in 2026-27: tax rates, CIS, Making Tax Digital, paperwork and a worked £45,000 comparison, so you can weigh it up.

  Last reviewed 16 October 2026

• Should I pay voluntary Class 2 National Insurance?

  Voluntary Class 2 is £3.65 a week in 2026-27 for profits under £7,105. When it can make sense, how it compares with Class 3, the deadlines and how to pay.

  Last reviewed 16 October 2026

• Should I use the VAT Flat Rate Scheme as a tradesperson?

  The VAT Flat Rate Scheme can save a builder who buys materials money, but labour-only trades often pay 16.5% and lose out. Worked examples and the catches.

  Last reviewed 16 October 2026

• What are HMRC's advisory fuel rates, and do they apply to the self-employed?

  HMRC's advisory fuel rates from 1 September 2026: 14p to 27p a mile for petrol, 15p to 22p for diesel. They are for company cars, not a sole trader's van.

  Last reviewed 19 October 2026

• What are HMRC's approved mileage rates for 2026-27?

  HMRC's mileage allowance for 2026-27 is 55p a mile for cars and vans for the first 10,000 business miles, then 25p. What a self-employed trade can claim.

  Last reviewed 19 October 2026

• What are simplified expenses for the self-employed?

  Simplified expenses are flat rates for your van, working from home and living at business premises. Who can use them, the 2026-27 rates and the van lock-in.

  Last reviewed 16 October 2026

• What are the CIS deduction rates?

  CIS deductions are 20% if you are registered, 30% if you are not, and nothing with gross payment status. Who sets your rate, and what it is taken from.

  Last reviewed 16 October 2026

• What are the Income Tax bands for the self-employed in 2026-27?

  Outside Scotland in 2026-27 the self-employed pay 0% on profit up to £12,570, 20% to £50,270, 40% to £125,140 and 45% above. Bands and worked examples.

  Last reviewed 19 October 2026

• What are transition profits from basis period reform?

  Transition profit is the extra profit taxed when trades moved to the tax year basis in 2023-24. How the 5-year spread works, what is left and how to report it.

  Last reviewed 17 October 2026

• What changed in CIS in 2026?

  From 6 April 2026: CIS fraud rules and a 5-year gross status ban, nil returns back for contractors, HMRC error letters, and MTD for subcontractors.

  Last reviewed 16 October 2026

• What do sole traders earning over £30,000 need to do for Making Tax Digital?

  Sole traders with turnover over £30,000 start Making Tax Digital on 6 April 2027. Which income counts, signing up, 2027-28 deadlines, penalties, exemptions.

  Last reviewed 29 October 2026

• What does it cost builders to have their VAT return filed?

  Firms charged £20 to £35 a month extra for VAT returns in October 2026. Why the reverse charge, CIS, materials and monthly returns can raise a builder's bill.

  Last reviewed 19 October 2026

• What does it cost sole traders to have their VAT return filed?

  Online firms charged £20 to £35 a month extra for VAT returns in October 2026, mostly plus VAT. Doing it yourself can cost nothing. Prices and yearly sums.

  Last reviewed 19 October 2026

• What does unmatched mean when a contractor verifies me under CIS?

  Unmatched means HMRC could not find a CIS registration for the details your contractor gave, so 30% is taken. The three outcomes and how to fix a mismatch.

  Last reviewed 16 October 2026

• What expenses can a CIS subcontractor claim?

  CIS subcontractors can claim tools, van costs or 55p a mile, protective gear, the business share of their phone and more. What counts for 2026-27.

  Last reviewed 16 October 2026

• What expenses can a self-employed bricklayer claim?

  Bricklayers can claim tools, blades, mixer hire, PPE, travel to sites and van costs. How expenses work alongside CIS deductions in 2026-27, with an example.

  Last reviewed 16 October 2026

• What expenses can a self-employed builder claim?

  Builders can claim materials, subcontractors, plant, skip and scaffold hire, waste fees, tools, van costs and PPE. What counts in 2026-27, and what does not.

  Last reviewed 16 October 2026

• What expenses can a self-employed carpenter or joiner claim?

  Carpenters and joiners can claim timber, fixings, saws and workshop machinery, workshop rent, dust masks, van costs and scheme fees. What counts in 2026-27.

  Last reviewed 16 October 2026

• What expenses can a self-employed electrician claim?

  Electricians can claim cable and fittings, tools, test kit and its calibration, scheme fees, certificate software, van costs and protective gear. 2026-27 rules.

  Last reviewed 16 October 2026

• What expenses can a self-employed gardener or landscaper claim?

  Gardeners and landscapers can claim mowers, strimmers, fuel for kit, plants, turf, tip fees, waste carrier fees and van costs. What counts in 2026-27, and CIS.

  Last reviewed 16 October 2026

• What expenses can a self-employed gas engineer claim?

  Gas engineers can claim Gas Safe registration, ACS and other training, analyser calibration, parts, tools and van costs. The gas-specific rules for 2026-27.

  Last reviewed 16 October 2026

• What expenses can a self-employed painter and decorator claim?

  Decorators can claim paint, paper, brushes, dust sheets, ladders, access towers, whites used only for work, van costs and related training. 2026-27 rules.

  Last reviewed 16 October 2026

• What expenses can a self-employed plasterer claim?

  Plasterers can claim plaster, board, beads, trowels, mixers, stilts, dust masks, van costs and insurance. What counts in 2026-27, and how CIS treats materials.

  Last reviewed 16 October 2026

• What expenses can a self-employed plumber claim?

  Plumbers can claim pipe and fittings, tools, analysers and calibration, Gas Safe fees, heat pump and bookkeeping courses, van costs and protective gear.

  Last reviewed 16 October 2026

• What expenses can a self-employed roofer claim?

  Roofers can claim tiles, lead, scaffold and tower hire, harnesses, roof ladders, van costs and scheme fees. What counts in 2026-27, and how CIS treats hire.

  Last reviewed 16 October 2026

• What expenses can I claim as a self-employed tradesperson?

  Tradespeople can claim materials, tools, van costs, protective clothing, insurance, training and the business share of phone bills. What counts and what not.

  Last reviewed 16 October 2026

• What happens if I register as self-employed late?

  Missed 5 October? Register now. If all your tax is paid by 31 January there is no failure to notify penalty. How the penalty works, with a worked example.

  Last reviewed 17 October 2026

• What happens in an HMRC compliance check?

  HMRC writes, asks for records, works out the right tax and closes the check. How a compliance check runs, the time limits, your rights and penalties.

  Last reviewed 16 October 2026

• What happens to my CIS deductions if I stop trading?

  Stopped working as a CIS subcontractor? You can claim that year's deductions early on form CIS40, or through your final tax return. How each route works.

  Last reviewed 16 October 2026

• What happens to my Personal Allowance if I earn over £100,000 as a sole trader?

  It shrinks by £1 for every £2 over £100,000 and is gone at £125,140, so profit in that gap costs 62p in the pound. How pension payments bring it back.

  Last reviewed 17 October 2026

• What happens to my tax if a customer does not pay me?

  On the cash basis an unpaid invoice is never income, so there is no tax on it. Traditional accounting and VAT have their own bad debt rules.

  Last reviewed 17 October 2026

• What happens to tax when I sell my work van?

  If you claimed your van's price, selling it usually adds to your profit for that year. If you used the mileage rate, it usually does not. How each method works.

  Last reviewed 19 October 2026

• What if my contractor has not paid my CIS deductions to HMRC?

  A contractor took CIS from your pay but did not file or pay it over. What HMRC's CIS manual says about your credit, the evidence it wants and how to raise it.

  Last reviewed 16 October 2026

• What is a CIS payment and deduction statement?

  A CIS payment and deduction statement shows what a contractor paid you and deducted each tax month. What must be on it, the 14-day rule and how to check it.

  Last reviewed 16 October 2026

• What is a CIS tax month?

  A CIS tax month runs from the 6th of one month to the 5th of the next. The 2026-27 dates, when your statement is due, and why it matters when you check CIS.

  Last reviewed 16 October 2026

• What is a deemed contractor under CIS?

  A deemed contractor is a non-construction business or public body spending over £3 million on construction in 12 months. What it means for the trades it pays.

  Last reviewed 16 October 2026

• What is a sole trader, and am I one as a tradesperson?

  A sole trader is a self-employed person running a business on their own, without a company. Many self-employed trades are sole traders. What it means in 2026.

  Last reviewed 19 October 2026

• What is a UTR number and where do I find it?

  A UTR is your 10-digit Unique Taxpayer Reference. You need it to register for CIS and to be verified by contractors. Where to find it and how to get one.

  Last reviewed 17 October 2026

• What is National Insurance and what does it pay for?

  National Insurance is a tax on earnings that builds your right to the State Pension and some benefits. The classes, who pays in 2026-27 and what each covers.

  Last reviewed 19 October 2026

• What is self-billing for CIS subcontractors?

  Self-billing means your contractor writes your invoice. The VAT rules in Notice 700/62, how it fits with your CIS statement, and what to check each month.

  Last reviewed 17 October 2026

• What is the annual investment allowance?

  The annual investment allowance lets you deduct the full cost of vans, tools and equipment, up to £1 million. Who uses it in 2026-27 and where cash basis fits.

  Last reviewed 16 October 2026

• What is the cash basis for sole traders?

  Since 2024-25 the cash basis is the default for sole traders: you count money when it is paid, not invoiced. How it works, opting out, and what changed.

  Last reviewed 16 October 2026

• What is the CIS monthly return deadline?

  CIS monthly returns are due by the 19th after each tax month ends, with payment by the 22nd. The 2026-27 dates, nil return rules and late penalties.

  Last reviewed 16 October 2026

• What is the difference between CIS deducted and CIS suffered?

  CIS deducted is what a contractor takes off a payment. CIS suffered is the same money seen by the subcontractor. Sole traders claim it in box 38 or 81.

  Last reviewed 17 October 2026

• What is the difference between Making Tax Digital for VAT and for Income Tax?

  MTD for VAT covers every VAT-registered business. MTD for Income Tax covers sole traders and landlords over £50,000, then £30,000 from April 2027.

  Last reviewed 16 October 2026

• What is the trading allowance?

  Earn up to £1,000 a year from self-employment tax free, or take £1,000 off instead of your expenses. Who can use the trading allowance and when it pays.

  Last reviewed 16 October 2026

• What is the VAT domestic reverse charge for construction?

  VAT-registered subcontractors do not charge VAT to VAT-registered contractors on CIS work; the contractor pays it. When it applies and what invoices say.

  Last reviewed 16 October 2026

• What National Insurance do self-employed tradespeople pay in 2026-27?

  In 2026-27 self-employed trades pay Class 4 National Insurance at 6% on profits from £12,570 to £50,270 and 2% above. Class 2 is no longer compulsory.

  Last reviewed 19 October 2026

• What records do I need to keep for Making Tax Digital?

  Under Making Tax Digital you keep a digital record of each sale and cost, with the amount, date and category, plus your receipts and CIS statements for 5 years.

  Last reviewed 17 October 2026

• What should a CIS subcontractor invoice include?

  The lines a CIS subcontractor invoice needs: labour split from materials and plant hire, VAT or reverse charge wording, and a worked example of the deduction.

  Last reviewed 16 October 2026

• What should a sole trader invoice include?

  A unique number, your name and any business name, the customer, dates, a description and the total. VAT-registered trades add VAT details. Sample layout inside.

  Last reviewed 17 October 2026

• What VAT rate do builders charge?

  Most building work is 20% VAT. New homes are 0%, some conversions and long-empty homes are 5%, and energy-saving installs are 0% until 31 March 2027.

  Last reviewed 16 October 2026

• What work is covered by CIS?

  CIS covers most building, civil engineering, installation and decorating work. What is in and out for electricians, plumbers, scaffolders and carpet fitters.

  Last reviewed 16 October 2026

• When do you stop paying National Insurance if you're self-employed?

  Self-employed people stop paying Class 4 National Insurance from 6 April after reaching State Pension age. Income Tax carries on. How the timing works.

  Last reviewed 19 October 2026

• When does Making Tax Digital start for builders?

  Self-employed builders over £30,000 start Making Tax Digital on 6 April 2027. How CIS pay counts, the dates, and when penalty points start.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as a builder?

  An accountant, bookkeeper or managed service you authorise through HMRC. Why a once-a-year CIS refund firm may not cover MTD, and what to check first.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as a decorator?

  You, or an agent you authorise through HMRC. What a decorator hands over: cash job records, builders' CIS statements and paint receipts, and who can do what.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as a gas engineer?

  You, or an agent you authorise through HMRC. What a gas engineer hands over: card takings, merchant receipts, van costs and any CIS statements from builders.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as a landscaper?

  You, or an agent you authorise through HMRC. What a landscaper hands over: cash job records, builders' CIS statements and hire receipts, and who can do what.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as a plasterer?

  You, or an agent you authorise through HMRC. What a plasterer hands over: cash job records, builders' CIS statements and plaster receipts, and who can do what.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as a plumber?

  An accountant, bookkeeper or managed service you authorise through HMRC. What plumbers need to hand over: homeowner takings, any CIS statements, van costs.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as a roofer?

  You, or an agent you authorise through HMRC. What a roofer hands over: cash job records, builders' CIS statements and scaffold receipts, and who can do what.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as an electrician?

  You, or an agent you authorise through HMRC. Why mixed CIS and homeowner work, VAT and the reverse charge matter when an electrician hands over MTD updates.

  Last reviewed 29 October 2026

• Why has my contractor deducted 30% CIS?

  A 30% CIS deduction means HMRC could not match you when your contractor verified you, often over a name or UTR mismatch. Why it happens and how to fix it.

  Last reviewed 16 October 2026

• Why is my CIS refund delayed?

  Security checks, CIS figures that do not match your contractors' returns, tax you owe and bank details can all hold up a CIS refund. What to do about each.

  Last reviewed 16 October 2026

Making Tax Digital for everyone

• Can an accountant submit the final declaration for sole traders and landlords?

  Yes, if they are your main agent. HMRC now calls the final declaration your tax return. What they send, what you check and the 2028 and 2029 deadlines.

  Last reviewed 17 October 2026

• Can an AI do my tax return in the UK?

  AI can sort transactions and draft figures, but you stay responsible for your return. What HMRC expects of AI software, the risks and how to check providers.

  Last reviewed 16 October 2026

• Can I appeal a Making Tax Digital penalty?

  Yes. You can appeal a Making Tax Digital penalty point, a £200 late submission penalty or a late payment penalty, usually within 30 days of HMRC's letter.

  Last reviewed 29 October 2026

• Can I be exempt from Making Tax Digital?

  Some people are exempt from Making Tax Digital automatically; others must apply, such as the digitally excluded. Who qualifies and how to apply.

  Last reviewed 29 October 2026

• Can I change my Making Tax Digital software or agent part way through the year?

  Yes. You can switch MTD software or agent mid-year. HMRC keeps the updates already sent, and your next one covers the year to date. Here is what to move.

  Last reviewed 18 October 2026

• Can I leave Making Tax Digital if my income falls?

  You can opt out of Making Tax Digital after 3 tax years in a row at £20,000 or less, or if an amended return takes you under. How it works and how to tell HMRC.

  Last reviewed 16 October 2026

• Can I pay my Self Assessment tax bill in instalments?

  Pay weekly or monthly before 31 January 2027, or set up an HMRC payment plan online if you owe £30,000 or less. Who qualifies, interest and how to pay.

  Last reviewed 16 October 2026

• Can I use a spreadsheet for Making Tax Digital?

  Yes. You can keep MTD records in a spreadsheet if bridging software sends them to HMRC and the two are digitally linked. What the sheet must hold and the rules.

  Last reviewed 16 October 2026

• Can I use calendar quarters for Making Tax Digital?

  Yes. MTD quarters can end on 30 June, 30 September, 31 December and 31 March instead of the 5th. Deadlines stay the same. How to choose it and switch back.

  Last reviewed 16 October 2026

• Can I use the HMRC app for Making Tax Digital?

  No. The HMRC app lets you check and pay your tax, but MTD records, quarterly updates and your tax return need compatible software. What the app does in 2026.

  Last reviewed 18 October 2026

• Can my accountant do MTD for me?

  Yes. Once you authorise them, an accountant can sign you up for MTD, send your quarterly updates and file your tax return. What to check and ask first.

  Last reviewed 29 October 2026

• Can self-employed people and landlords claim the Marriage Allowance?

  Yes. In our reading profit, not turnover, counts. Transfer £1,260 of allowance to a basic-rate spouse to save up to £252 a year, backdated to 6 April 2022.

  Last reviewed 17 October 2026

• Do I need a Government Gateway user ID or GOV.UK One Login for Making Tax Digital?

  Already use HMRC online? Keep the sign-in you have, Gateway or One Login. New users since 9 February 2026 may get One Login. ID checks, lost details, agents.

  Last reviewed 18 October 2026

• Do I need an accountant for Making Tax Digital?

  No. You can send MTD updates yourself from compatible software, some of it free with a bank account. The four options, who each suits and what they cost.

  Last reviewed 29 October 2026

• Do I need Making Tax Digital if my income is under £20,000?

  Qualifying income of £20,000 or less is exempt from Making Tax Digital, even after 6 April 2028. But it is turnover, not profit, that HMRC tests. How to check.

  Last reviewed 16 October 2026

• Do I need to tell HMRC if I move house when I'm self-employed?

  Yes. Once you've moved, update your personal address, and your business details if your trading address changes. VAT has a 30-day deadline.

  Last reviewed 19 October 2026

• Do I need to upload receipts for Making Tax Digital?

  No. Making Tax Digital sends HMRC totals, not receipts. You record the amount, date and category, keep the receipts for 5 years and show them if HMRC asks.

  Last reviewed 16 October 2026

• Do I pay tax every quarter under Making Tax Digital?

  No. Making Tax Digital quarterly updates are reports, not payments. Tax is still due on 31 January and 31 July, though you can choose to pay monthly.

  Last reviewed 16 October 2026

• Has HMRC signed me up for Making Tax Digital?

  From September 2026 HMRC is signing up people who should be in MTD for 2026-27 but have not joined. How to check, what the letter means and what to do next.

  Last reviewed 16 October 2026

• How do I amend my Self Assessment tax return?

  You can amend a tax return within 12 months of the 31 January deadline, online or on paper. After that, overpayment relief has a 4-year limit. Steps and dates.

  Last reviewed 16 October 2026

• How do I appeal a Self Assessment late filing penalty?

  Appeal online or on form SA370, usually within 30 days of the penalty notice, with a reasonable excuse. What HMRC accepts, what it does not, and the steps.

  Last reviewed 16 October 2026

• How do I authorise an agent for Making Tax Digital for Income Tax?

  Your agent sends a link from their HMRC agent services account and you accept it within 21 days. Main and supporting agents, and how to change or remove one.

  Last reviewed 29 October 2026

• How do I contact HMRC about Making Tax Digital?

  Call Self Assessment general enquiries on 0300 200 3310, Monday to Friday 8am to 6pm, about MTD for Income Tax. Which line to use and what to have ready.

  Last reviewed 16 October 2026

• How do I correct a mistake in a Making Tax Digital quarterly update?

  Fix the digital record in your MTD software and your next quarterly update carries the right total. After the fourth update, resend it before your tax return.

  Last reviewed 16 October 2026

• How do I file a Self Assessment tax return for the first time?

  Register, get your UTR, set up your HMRC sign-in, then file your first 2025-26 return online by 31 January 2027. What it asks, records, paying and penalties.

  Last reviewed 16 October 2026

• How do I get an SA302 or tax year overview for a mortgage?

  Print your SA302 tax calculation and tax year overview from your HMRC online account 72 hours after filing, with points for CIS workers and landlords.

  Last reviewed 16 October 2026

• How do I pay my Self Assessment tax bill?

  Pay by 31 January and 31 July using your UTR plus K. Which payment methods arrive same day, which take 3 or 5 working days, and the weekend rule for 2027.

  Last reviewed 16 October 2026

• How do I register for Self Assessment?

  Register for Self Assessment online on GOV.UK by 5 October after the tax year. Who needs to, sole trader or landlord route, your UTR, and the next deadlines.

  Last reviewed 17 October 2026

• How do I sign up for Making Tax Digital for Income Tax?

  Sign up for Making Tax Digital for Income Tax on GOV.UK with your Self Assessment sign-in. What you need first, the details HMRC asks for, and the steps.

  Last reviewed 29 October 2026

• How do I submit a quarterly update to HMRC?

  Quarterly updates for Making Tax Digital are sent from compatible software by 7 August, 7 November, 7 February and 7 May. What goes in one and how to send it.

  Last reviewed 29 October 2026

• How long do I need to keep business records as a sole trader?

  Sole traders and landlords keep records for at least 5 years after the 31 January deadline: for 2025-26, to the end of January 2032. Penalty up to £3,000.

  Last reviewed 16 October 2026

• How much does an accountant charge for Making Tax Digital?

  A typical return fee is £200–£500 + VAT, with MTD quarterly updates usually extra. Listed prices from UK firms in October 2026, and how to compare them.

  Last reviewed 29 October 2026

• How much does Making Tax Digital software cost sole traders and landlords?

  From free to several hundred pounds a year. Listed MTD software and service prices from October 2026, the extras to watch for and how to compare them.

  Last reviewed 16 October 2026

• Is Righto Tax legit?

  Righto Tax is a trading name of NJG Consultancy Ltd, company 16095900. How to check our company, VAT number and HMRC status yourself on GOV.UK.

  Last reviewed 19 October 2026

• Is there a managed Making Tax Digital service?

  Yes. Several firms keep your records and send your MTD quarterly updates and tax return for a monthly or yearly fee. What they cover and what to check first.

  Last reviewed 29 October 2026

• Is there an age exemption for Making Tax Digital?

  There is no age cut-off for Making Tax Digital. Age can be a reason to apply for the digital exclusion exemption. Who it helps, what HMRC asks and how to apply.

  Last reviewed 16 October 2026

• Is there free MTD software with my business bank account?

  NatWest, RBS, Ulster Bank and Mettle accounts get FreeAgent free; Starling and Tide have free tools with gaps. What each bank offer covers in October 2026.

  Last reviewed 16 October 2026

• What are payments on account?

  Payments on account are two advance payments towards next year's tax, due 31 January and 31 July. Why the first bill can be 150% and how to reduce them.

  Last reviewed 16 October 2026

• What are the Making Tax Digital quarterly update deadlines?

  MTD quarterly updates are due by 7 August, 7 November, 7 February and 7 May. The full 2027-28 dates, standard and calendar quarters, and what cumulative means.

  Last reviewed 29 October 2026

• What are the penalties and interest for paying Self Assessment late?

  5% of unpaid tax at 30 days, 6 months and 12 months, plus 7.75% interest. How the new Making Tax Digital penalties differ, with worked figures.

  Last reviewed 16 October 2026

• What are the penalties for Making Tax Digital?

  Late MTD updates and returns earn penalty points, with £200 at 4 points, and late tax gets a percentage penalty. How it works and the first-year relief.

  Last reviewed 29 October 2026

• What counts as qualifying income for Making Tax Digital?

  Qualifying income is self-employment plus property income before expenses, from your return two years earlier. What counts, what does not, with worked examples.

  Last reviewed 15 October 2026

• What digital records must sole traders and landlords keep from April 2027?

  Over £30,000 in 2025-26, not over £50,000 in 2024-25? From 6 April 2027 digitally record existing businesses' sales, rent and costs, with small exceptions.

  Last reviewed 17 October 2026

• What expense categories does Making Tax Digital use?

  Making Tax Digital uses the Self Assessment categories: 13 for a sole trader's expenses, 9 for UK property. Under £90,000 turnover, totals can be enough.

  Last reviewed 16 October 2026

• What happens at the end of the tax year in Making Tax Digital?

  After your fourth quarterly update you make adjustments, add other income and send your tax return from software by 31 January. No End of Period Statement.

  Last reviewed 29 October 2026

• What happens if I file my Self Assessment tax return late?

  A late 2025-26 return costs £100 at once, then £10 a day after 3 months and more at 6 and 12 months. Late tax adds 5% penalties and interest. How to appeal.

  Last reviewed 16 October 2026

• What happens if I miss a Making Tax Digital quarterly update?

  A missed MTD quarterly update earns no point in 2026-27 (and 2027-28 for April 2027 joiners), but later ones do. You must still send it. How to catch up.

  Last reviewed 29 October 2026

• What happens if my software fails to send a Making Tax Digital quarterly update?

  An MTD update that never reached HMRC is unsent. A late update can earn a point from 2027-28 or 2028-29, but a software failure can be a reasonable excuse.

  Last reviewed 29 October 2026

• What happens if sole traders and landlords miss a payment on account?

  Miss a payment on account and HMRC charges 7.75% a year interest from the due date. Under MTD, late payment penalties don't apply to payments on account.

  Last reviewed 17 October 2026

• What is Making Tax Digital for Income Tax?

  Making Tax Digital for Income Tax means digital records and quarterly updates for sole traders and landlords. Who it covers, when it starts and what changes.

  Last reviewed 29 October 2026

• What is the final declaration in Making Tax Digital?

  The final declaration is the older name for your yearly Making Tax Digital tax return. What goes in it, what HMRC adds, the 31 January deadline and first dates.

  Last reviewed 17 October 2026

• What is the Self Assessment deadline for 2025-26?

  File your 2025-26 tax return online by 31 January 2027, or on paper by 31 October 2026, and pay by 31 January 2027. All the dates and the late penalties.

  Last reviewed 16 October 2026

• Who can do my Making Tax Digital quarterly updates for me?

  An accountant, a bookkeeper or a managed service can send your MTD quarterly updates once you authorise them. What they need and what to check first.

  Last reviewed 29 October 2026

• Who pays the penalty if AI software gets my tax return wrong?

  You do, in HMRC's eyes. If you took reasonable care there is no penalty; a careless error can cost up to 30% of the extra tax. How to fix a mistake fast.

  Last reviewed 16 October 2026

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