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A self-employed carpenter or joiner can claim timber and fixings, hand and power tools, workshop machinery, workshop rent and power, protective gear, van costs and insurance. For 2026-27, everyday clothes and anything for private use cannot be claimed.
Carpentry splits into site work, such as first and second fix, kitchens and doors, and workshop work, such as staircases, windows and furniture. Each has its own costs, and the Construction Industry Scheme (CIS) treats them differently. The general guide for tradespeople covers the basics; this page covers what is specific to carpenters and joiners, following GOV.UK as checked on 16 October 2026.
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What a carpenter or joiner can and cannot claim
| Cost | Usually allowable? | Notes |
|---|---|---|
| Timber, sheet materials, mouldings, doors, worktops | Yes | Materials bought for jobs |
| Screws, nails, hinges, handles, glue, sealant | Yes | Fixings and ironmongery used on jobs |
| Saw blades, router bits, abrasives, sharpening | Yes | Used up in the work |
| Hand and power tools: mitre saw, track saw, router, nail gun | Yes | On the cash basis, claimed when you buy them |
| Workshop machinery: table saw, planer-thicknesser, extractor | Yes | Cash basis: an expense. Traditional accounting: capital allowances |
| Workshop rent, business rates, power, insurance | Yes | Business premises |
| Workshop repairs | Yes | Repairs to premises and equipment are allowable |
| Dust masks, ear defenders, goggles, safety boots | Yes | Protective clothing and equipment |
| Everyday clothes worn in the workshop | No | Even if kept for work |
| Fensa or CERTASS fees if you fit replacement windows and doors | Yes | Membership related to your business |
| Public liability and tool insurance | Yes | Any insurance policy for the business |
| Workshop at home | Split | A reasonable share of heating, power and other household costs |
| Van running costs | Split | Business share, or a flat mileage rate |
| Driving from home to your own workshop | No | Travel between home and work |
| Timber or kit for your own home | No | Goods bought for private use |
| Training to keep up with new tools or methods | Yes | Updates skills you already use |
Tools and machinery. The cash basis is now the standard way for sole traders to keep their books, and under it GOV.UK says items you buy and keep for the business, other than cars, are claimed as allowable expenses. A new planer-thicknesser comes off your profit in the year you pay for it. If you use traditional accounting, it goes through capital allowances. Our page on claiming tools has more.
Workshops. GOV.UK allows rent, rates, power and insurance for business premises. If the workshop is a garage or outbuilding at home, you claim a reasonable share of household costs, for example by the number of rooms or the time used, and keep a note of how you worked it out.
Travel. HMRC's manual draws a line between someone who travels from home to their own shop or base and an itinerant trader who goes from job to job. A site carpenter working from home at temporary sites can usually claim travel from home. A joiner with a workshop base cannot claim the drive between home and the workshop, but can claim trips from the workshop to sites.
Competent person schemes. If you fit replacement windows, doors or rooflights, a competent person scheme lets you self-certify the work. GOV.UK lists Blue Flame Certification, CERTASS, Certsure, Fensa, NAPIT and ASSURE for that work in existing homes.
Which carpentry work CIS covers
| Work, when done for a contractor | Under CIS? |
|---|---|
| First and second fix carpentry in a building | Yes |
| Fitting kitchens, bathrooms and fitted bedroom furniture | Yes |
| Shopfitting, including fixed shelving and counters | Yes |
| Supplying and fitting units you made off site | Yes, the whole contract |
| Making furniture or joinery off site and only delivering it | No |
| Installing fixed seating | No |
| Work for a private householder who pays you directly | No, householders are not contractors |
CIS 340 says that if one contract mixes work inside and outside the scheme, all payments under it come within CIS. Where you are paid under deduction, show timber and fixings you bought, and what you paid to make units off site, separately on your invoice, because the contractor takes materials and the cost of manufacture or prefabrication off before working out the deduction.
What this means for you
Take a joiner with a rented workshop unit in 2026-27: £4,800 of rent, £900 of power, £7,400 of timber and sheet materials, a £1,650 planer-thicknesser and £380 of blades and abrasives. That is £15,130 of expenses.
If the joiner lives outside Scotland and their profit sits between £12,570 and £50,270 both before and after these costs, that is £3,026 less Income Tax at 20% and £907.80 less Class 4 National Insurance at 6%, £3,933.80 in all. This is an example only.
Steps to claim your carpentry expenses
- Keep every timber merchant, ironmongery and tool receipt, matched to the job where you can.
- Keep workshop rent, rates and power bills together, and note how you split any workshop at home.
- Log business miles, and leave out trips between home and your own workshop.
- Split any contract into labour and materials on your invoice when you work under CIS.
- Separate anything bought for your own home from business purchases before you total up.
The free MTD check shows when Making Tax Digital starts for you, and the trades section has more guides for carpenters and joiners.
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More for carpenters and joiners: what CIS covers, the costs you can claim and when Making Tax Digital starts.
Questions people ask
Can a joiner claim workshop rent?
Yes. GOV.UK allows rent, business rates, power and insurance for business premises. If your workshop is at home, you claim only a reasonable business share of the household costs.
Can I claim a table saw or planer-thicknesser?
Yes. Under the cash basis, the default for sole traders, machinery and tools you buy and keep for the business are claimed as allowable expenses. Under traditional accounting they go through capital allowances.
Can I claim the drive from home to my workshop?
No. If your workshop is your base, that drive is travel between home and work, which GOV.UK says is not allowable. Trips from the workshop to customers' sites can be claimed.
Does CIS apply to kitchens and fitted wardrobes?
Yes, when you work for a contractor. HMRC's CIS manual lists fitted kitchens, fitted bedroom furniture and shopfitting as within the scheme. Making furniture off site and delivering it is outside CIS.
Can I claim timber I use for a job at my own house?
No. GOV.UK says you cannot claim goods or materials bought for private use. Only materials used in the business count.
Sources
- Expenses if you're self-employed (GOV.UK, full guide)
- Cash basis (GOV.UK)
- BIM37620: Travel costs to and between sites (HMRC Business Income Manual)
- CISR14150: Fixed furniture (HMRC Construction Industry Scheme Reform Manual)
- Construction Industry Scheme: a guide for contractors and subcontractors, CIS 340 (GOV.UK)
- Competent person scheme: current schemes and how schemes are authorised (GOV.UK)
- Self-employed National Insurance rates (GOV.UK)
- Income Tax rates and Personal Allowances (GOV.UK)
- What you must do as a CIS contractor: Make deductions and pay subcontractors (GOV.UK)
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
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