# Righto Tax > Righto Tax sorts the books for self-employed tradespeople and prepares their Making Tax Digital quarterly figures and tax return. You send them to HMRC yourself with free Making Tax Digital software. We never sign in to HMRC for you or ask for your HMRC login. The company's director is accountable for the service. Fixed monthly prices including VAT, cancel online. Righto Tax is a trading name of NJG Consultancy Ltd. Righto Tax is a trading name of NJG Consultancy Ltd, company number 16095900, registered in England and Wales. Prices include VAT. Tax and landlord rules on the site are taken from GOV.UK and legislation.gov.uk, and each page lists its sources. ## Services - [How it works — from bank statements to HMRC](https://rightotax.co.uk/how-it-works/): How Righto Tax sorts your books and prepares your Making Tax Digital quarterly figures and tax return. You send them to HMRC yourself with free software. - [Prices — every plan, including VAT](https://rightotax.co.uk/pricing/): Righto Tax prices for Making Tax Digital bookkeeping and one-off tax returns. Prices include VAT. - [Righto Tax for Trades — Making Tax Digital for tradespeople](https://rightotax.co.uk/trades/): Upload your bank statements and they become your Making Tax Digital quarterly updates, your CIS deductions are counted in your tax return, and you confirm every figure. £15 a month inc VAT, opening soon. ## Tax by trade - [Tax, CIS and Making Tax Digital for self-employed bricklayers](https://rightotax.co.uk/trades/bricklayers/): For sole-trader bricklayers: why CIS comes off most of your pay, which jobs it covers, and the tools, blades, travel and van costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed builders](https://rightotax.co.uk/trades/builders/): For sole-trader builders: CIS when you pay other trades, which jobs it covers, and the materials, hire, waste and van costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed carpenters and joiners](https://rightotax.co.uk/trades/carpenters-and-joiners/): For sole-trader carpenters and joiners: when Making Tax Digital starts, site fitting versus workshop work under CIS, and the timber and workshop costs to claim. - [Tax, CIS and Making Tax Digital for self-employed dryliners](https://rightotax.co.uk/trades/dryliners/): For sole-trader dryliners: which partition, ceiling and insulation jobs CIS covers, paying your own gang, and the board, kit and hire costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed electricians](https://rightotax.co.uk/trades/electricians/): For sole-trader electricians: when Making Tax Digital starts, which electrical jobs CIS covers, and the test kit, scheme fees and van costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed flooring fitters](https://rightotax.co.uk/trades/flooring-fitters/): For sole-trader flooring and carpet fitters: why carpet is outside CIS but laminate, vinyl and screed often are not, and the costs and hire you can claim. - [Tax, CIS and Making Tax Digital for self-employed glaziers and window fitters](https://rightotax.co.uk/trades/glaziers-and-window-fitters/): For sole-trader glaziers and window fitters: when Making Tax Digital starts, which glazing jobs CIS covers, and the glass, hire and scheme costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed groundworkers](https://rightotax.co.uk/trades/groundworkers/): For sole-trader groundworkers: which digging, drainage and road jobs CIS covers, how muck-away and hired plant are treated, and the costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed HVAC engineers](https://rightotax.co.uk/trades/hvac-engineers/): For sole-trader heating, ventilation and air conditioning engineers: when MTD starts, which installs CIS covers, and F gas and test kit costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed kitchen and bathroom fitters](https://rightotax.co.uk/trades/kitchen-and-bathroom-fitters/): For sole-trader kitchen and bathroom fitters: when Making Tax Digital starts, when CIS covers a fit, paying other trades, and the costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed labourers](https://rightotax.co.uk/trades/labourers/): For sole-trader labourers: when CIS applies, when a labourer is really an employee, and the travel, PPE and tool costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed landscapers and gardeners](https://rightotax.co.uk/trades/landscapers-and-gardeners/): For sole-trader landscapers and gardeners: when Making Tax Digital starts, which garden jobs CIS covers, and the machinery, fuel and tip fees you can claim. - [Tax, CIS and Making Tax Digital for self-employed painters and decorators](https://rightotax.co.uk/trades/painters-and-decorators/): For sole-trader painters and decorators: when Making Tax Digital starts, when CIS is taken off decorating jobs, and the paint, kit and whites you can claim. - [Tax, CIS and Making Tax Digital for self-employed plant operators](https://rightotax.co.uk/trades/plant-operators/): For sole-trader plant operators: when operated and dry hire fall under CIS, how machine fuel reduces the deduction, and the machine costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed plasterers](https://rightotax.co.uk/trades/plasterers/): For sole-trader plasterers: when CIS applies, how materials on your invoice cut the deduction, and the plaster, tools, stilts and van costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed plumbers and gas engineers](https://rightotax.co.uk/trades/plumbers-and-gas-engineers/): For sole-trader plumbers, heating and gas engineers: which jobs CIS covers, and the Gas Safe fees, analyser calibration, training and van costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed roofers](https://rightotax.co.uk/trades/roofers/): For sole-trader roofers: when Making Tax Digital starts, which roofing jobs CIS covers, how hired scaffold is treated, and the costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed scaffolders](https://rightotax.co.uk/trades/scaffolders/): For sole-trader scaffolders: when Making Tax Digital starts, when CIS covers erection and hire, and the tube, lorry and yard costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed steel fixers](https://rightotax.co.uk/trades/steel-fixers/): For sole-trader steel fixers: when CIS covers fixing, bending and supply-and-fix, running a gang, and the steel, tool and hire costs you can claim. - [Tax, CIS and Making Tax Digital for self-employed tilers](https://rightotax.co.uk/trades/tilers/): For sole-trader wall and floor tilers: when Making Tax Digital starts, which tiling jobs CIS covers, and the cutters, consumables and kit you can claim. ## Free tools and calculators - [CIS deduction calculator — labour, materials and VAT](https://rightotax.co.uk/calculators/cis-deduction/): Split a subcontractor invoice into labour, materials and VAT and see the CIS deduction and what the contractor pays you. Deduction on labour only, with a note on the VAT reverse charge. Free, no sign-up. - [Free tax calculators for tradespeople](https://rightotax.co.uk/calculators/): Free self-employed tax, CIS deduction and CIS refund calculators, and Making Tax Digital dates and checker. No sign-up, and your figures stay in your browser. - [MTD quarterly update dates — periods and deadlines by tax year](https://rightotax.co.uk/calculators/mtd-quarterly-dates/): Your four Making Tax Digital for Income Tax update periods and due dates for 2026-27 or any later tax year, for standard or calendar quarters, plus your tax return deadline. - [Self-employed National Insurance calculator 2026-27: Class 2 and Class 4](https://rightotax.co.uk/calculators/self-employed-national-insurance/): Work out your 2026-27 Class 4 National Insurance as a sole trader, whether Class 2 is treated as paid or voluntary, and the Class 4 cap if you also have a job. Same rates across the UK. Free, no sign-up. - [Self-employed tax calculator 2026-27 — Income Tax and National Insurance](https://rightotax.co.uk/calculators/self-employed-tax/): Estimate your 2026-27 Income Tax and Class 4 National Insurance as a sole trader in England, Wales, Northern Ireland or Scotland, with or without a job as well: your profit, what you keep, your effective rate and payments on account. Free, no sign-up. - [Simplified expenses calculator 2026-27: mileage and working from home](https://rightotax.co.uk/calculators/simplified-expenses/): Work out your 2026-27 simplified expenses as a sole trader: the flat mileage rate for your van, car or motorbike, the working from home flat rate by hours, and living at your business premises. Free, no sign-up. - [Do I need to send a tax return? Free tax return checker 2025-26](https://rightotax.co.uk/calculators/tax-return-checker/): Check in a minute whether you need to send a Self Assessment tax return for 2025-26 as a sole trader, partner or landlord: the £1,000 trading allowance, rental income limits and the other GOV.UK reasons. Free, no sign-up. - [Making Tax Digital checker — are you in, and from when?](https://rightotax.co.uk/check/): Free checker: find out when Making Tax Digital for Income Tax starts for you as a sole trader or landlord, and when your first quarterly update is due. - [CIS refund estimator — how much could you get back?](https://rightotax.co.uk/cis-refund/): Estimate how much of your CIS deductions you could get back from HMRC, with your van or mileage, tools and phone, using the 2025-26 and 2026-27 rates. Free, no sign-up. ## Making Tax Digital checker results - [Making Tax Digital has applied to you since 6 April 2026](https://rightotax.co.uk/check/in-from-2026/): That’s if your qualifying income — your self-employment turnover and rent, added together, before expenses — was more than £50,000 on your 2024-25 tax return. See your first quarterly update deadline and every date in your first year. - [Making Tax Digital has applied to you since 6 April 2026 (sole trader and landlord)](https://rightotax.co.uk/check/in-from-2026-both/): That’s for your trade and your rental income together, if your qualifying income — your self-employment turnover plus your rent, added together, before expenses — was more than £50,000 on your 2024-25 tax return. See your first quarterly update deadline and every date in your first year. - [Making Tax Digital has applied to you since 6 April 2026 (sole trader)](https://rightotax.co.uk/check/in-from-2026-trades/): That’s as a sole trader, if your qualifying income — your self-employment turnover, before expenses — was more than £50,000 on your 2024-25 tax return. See your first quarterly update deadline and every date in your first year. - [Making Tax Digital starts for you on 6 April 2027](https://rightotax.co.uk/check/in-from-2027/): That’s if your qualifying income — your self-employment turnover and rent, added together, before expenses — was more than £30,000 on your 2025-26 tax return. See your first quarterly update deadline and every date in your first year. - [Making Tax Digital starts for you on 6 April 2027 (sole trader and landlord)](https://rightotax.co.uk/check/in-from-2027-both/): That’s for your trade and your rental income together, if your qualifying income — your self-employment turnover plus your rent, added together, before expenses — was more than £30,000 on your 2025-26 tax return. See your first quarterly update deadline and every date in your first year. - [Making Tax Digital starts for you on 6 April 2027 (sole trader)](https://rightotax.co.uk/check/in-from-2027-trades/): That’s as a sole trader, if your qualifying income — your self-employment turnover, before expenses — was more than £30,000 on your 2025-26 tax return. See your first quarterly update deadline and every date in your first year. - [Making Tax Digital starts for you on 6 April 2028](https://rightotax.co.uk/check/in-from-2028/): That’s if your qualifying income — your self-employment turnover and rent, added together, before expenses — was more than £20,000 on your 2026-27 tax return. See your first quarterly update deadline and every date in your first year. - [Making Tax Digital starts for you on 6 April 2028 (sole trader and landlord)](https://rightotax.co.uk/check/in-from-2028-both/): That’s for your trade and your rental income together, if your qualifying income — your self-employment turnover plus your rent, added together, before expenses — was more than £20,000 on your 2026-27 tax return. See your first quarterly update deadline and every date in your first year. - [Making Tax Digital starts for you on 6 April 2028 (sole trader)](https://rightotax.co.uk/check/in-from-2028-trades/): That’s as a sole trader, if your qualifying income — your self-employment turnover, before expenses — was more than £20,000 on your 2026-27 tax return. See your first quarterly update deadline and every date in your first year. - [Making Tax Digital doesn’t apply to you yet](https://rightotax.co.uk/check/not-yet/): With qualifying income — your self-employment turnover and rent, added together, before expenses — of £20,000 or less, you don’t need to join Making Tax Digital for Income Tax yet. You carry on with your yearly Self Assessment return. See what to keep an eye on as your income changes. - [Making Tax Digital doesn’t apply to you yet (sole trader and landlord)](https://rightotax.co.uk/check/not-yet-both/): With qualifying income — your self-employment turnover plus your rent, added together, before expenses — of £20,000 or less, you don’t need to join Making Tax Digital for Income Tax yet. You carry on with your yearly Self Assessment return. See what to keep an eye on as your income changes. - [Making Tax Digital doesn’t apply to you yet (sole trader)](https://rightotax.co.uk/check/not-yet-trades/): With qualifying income — your self-employment turnover, before expenses — of £20,000 or less, you don’t need to join Making Tax Digital for Income Tax yet. You carry on with your yearly Self Assessment return. See what to keep an eye on as your income changes. ## Guides - [Am I a contractor or a subcontractor under CIS?](https://rightotax.co.uk/guides/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. - [Are double cab pickups cars or vans for tax?](https://rightotax.co.uk/guides/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. - [Can a limited company claim back CIS deductions?](https://rightotax.co.uk/guides/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. - [Can a sole trader pay their children for helping in the business?](https://rightotax.co.uk/guides/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. - [Can a sole trader use a trading name?](https://rightotax.co.uk/guides/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. - [Can an accountant submit the final declaration for sole traders and landlords?](https://rightotax.co.uk/guides/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. - [Can an AI do my tax return in the UK?](https://rightotax.co.uk/guides/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. - [Can I appeal a Making Tax Digital penalty?](https://rightotax.co.uk/guides/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. - [Can I be employed and a CIS subcontractor at the same time?](https://rightotax.co.uk/guides/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. - [Can I be exempt from Making Tax Digital?](https://rightotax.co.uk/guides/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. - [Can I change my Making Tax Digital software or agent part way through the year?](https://rightotax.co.uk/guides/can-i-change-making-tax-digital-software-or-agent-during-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. - [Can I claim a CIS refund without an accountant?](https://rightotax.co.uk/guides/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. - [Can I claim a laptop, tablet or computer as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I claim a lock-up, storage unit or tool hire as a business expense?](https://rightotax.co.uk/guides/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. - [Can I claim accommodation and hotels when working away as a tradesperson?](https://rightotax.co.uk/guides/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. - [Can I claim accountancy and bookkeeping fees as a business expense?](https://rightotax.co.uk/guides/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. - [Can I claim advertising and marketing costs as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I claim an electric van as a business expense?](https://rightotax.co.uk/guides/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. - [Can I claim back CIS deductions from previous years?](https://rightotax.co.uk/guides/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. - [Can I claim bank charges and card machine fees as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I claim business insurance as a tax expense as a sole trader?](https://rightotax.co.uk/guides/can-i-claim-business-insurance-as-a-tax-expense/): Public liability, tools, van (on actual costs), employers' liability and indemnity cover are allowable. Life and income protection cover for yourself are not. - [Can I claim charity donations as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I claim childcare as a self-employed tradesperson?](https://rightotax.co.uk/guides/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. - [Can I claim expenses from before I started trading?](https://rightotax.co.uk/guides/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. - [Can I claim food and lunch as a self-employed tradesperson?](https://rightotax.co.uk/guides/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. - [Can I claim fuel as a self-employed tradesperson?](https://rightotax.co.uk/guides/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. - [Can I claim gifts and entertaining clients as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I claim gym, medical and health costs as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I claim interest on a business loan or van finance?](https://rightotax.co.uk/guides/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. - [Can I claim legal fees and debt collection costs as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I claim materials I buy for jobs as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I claim my car as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I claim my phone bill as self-employed?](https://rightotax.co.uk/guides/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. - [Can I claim my van as a business expense?](https://rightotax.co.uk/guides/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. - [Can I claim parking, the congestion charge and ULEZ as a business expense?](https://rightotax.co.uk/guides/can-i-claim-parking-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. - [Can I claim skip hire, waste disposal and tip fees as a business expense?](https://rightotax.co.uk/guides/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. - [Can I claim software, apps and subscriptions as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I claim stolen tools as a business expense?](https://rightotax.co.uk/guides/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. - [Can I claim the cost of paying a labourer or subcontractor?](https://rightotax.co.uk/guides/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. - [Can I claim tools and workwear as a business expense?](https://rightotax.co.uk/guides/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. - [Can I claim trade scheme and registration fees as an expense?](https://rightotax.co.uk/guides/can-i-claim-trade-scheme-and-registration-fees/): 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. - [Can I claim training courses as a self-employed tradesperson?](https://rightotax.co.uk/guides/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. - [Can I claim travel from home to site as a subcontractor?](https://rightotax.co.uk/guides/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. - [Can I claim van racking, signwriting and accessories as a business expense?](https://rightotax.co.uk/guides/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. - [Can I claim work clothes and PPE as a tradesperson?](https://rightotax.co.uk/guides/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. - [Can I claim working from home costs as self-employed?](https://rightotax.co.uk/guides/can-i-claim-working-from-home-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. - [Can I claim workshop or yard rent and business rates as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I get maternity pay if I'm self-employed?](https://rightotax.co.uk/guides/can-i-get-maternity-pay-if-i-am-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. - [Can I get sick pay if I'm a self-employed tradesperson?](https://rightotax.co.uk/guides/can-i-get-sick-pay-if-i-am-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. - [Can I get tax relief on pension contributions as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I have more than one business as a sole trader?](https://rightotax.co.uk/guides/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. - [Can I opt out of CIS or cancel my registration?](https://rightotax.co.uk/guides/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. - [Can I pay my partner a wage from my sole trader business?](https://rightotax.co.uk/guides/can-i-pay-my-partner-a-wage-from-my-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. - [Can I pay my Self Assessment tax bill in instalments?](https://rightotax.co.uk/guides/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. - [Can I still claim an expense if I have lost the receipt?](https://rightotax.co.uk/guides/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. - [Can I use a P87 form if I'm self-employed?](https://rightotax.co.uk/guides/can-i-use-a-p87-form-if-i-am-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. - [Can I use a spreadsheet for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [Can I use calendar quarters for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [Can I use the HMRC app for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [Can my accountant do MTD for me?](https://rightotax.co.uk/guides/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. - [Can self-employed people and landlords claim the Marriage Allowance?](https://rightotax.co.uk/guides/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. - [CIS guides for subcontractors — refunds, rates, work covered and tax](https://rightotax.co.uk/guides/cis/): Every Construction Industry Scheme question in one place: the 20% and 30% rates, getting deductions back, which jobs CIS covers and how it fits Making Tax Digital. - [Do CIS subcontractors have to file monthly returns?](https://rightotax.co.uk/guides/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. - [Do CIS subcontractors pay National Insurance?](https://rightotax.co.uk/guides/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. - [Do I need a business bank account for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [Do I need a Government Gateway user ID or GOV.UK One Login for Making Tax Digital?](https://rightotax.co.uk/guides/do-i-need-a-government-gateway-user-id-or-govuk-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. - [Do I need an accountant for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [Do I need Making Tax Digital if I have a job and self-employed income?](https://rightotax.co.uk/guides/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. - [Do I need Making Tax Digital if my income is under £20,000?](https://rightotax.co.uk/guides/do-i-need-making-tax-digital-if-my-income-is-under-20000/): 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. - [Do I need to declare cash jobs to HMRC?](https://rightotax.co.uk/guides/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. - [Do I need to register as a CIS contractor if I pay subcontractors?](https://rightotax.co.uk/guides/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. - [Do I need to register as an employer to take on an apprentice?](https://rightotax.co.uk/guides/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. - [Do I need to register for CIS as a subcontractor?](https://rightotax.co.uk/guides/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. - [Do I need to register for VAT as a sole trader?](https://rightotax.co.uk/guides/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. - [Do I need to tell HMRC if I move house when I'm self-employed?](https://rightotax.co.uk/guides/do-i-need-to-tell-hmrc-if-i-move-house-when-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. - [Do I need to upload receipts for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [Do I pay tax on scrap metal I sell as a tradesperson?](https://rightotax.co.uk/guides/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. - [Do I pay tax on turnover or profit as a sole trader?](https://rightotax.co.uk/guides/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. - [Do I pay tax every quarter under Making Tax Digital?](https://rightotax.co.uk/guides/do-i-pay-tax-quarterly-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. - [Do job apps and online platforms report my earnings to HMRC?](https://rightotax.co.uk/guides/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. - [Does CIS apply in Scotland and Northern Ireland?](https://rightotax.co.uk/guides/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. - [Does CIS apply to electricians?](https://rightotax.co.uk/guides/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. - [Does CIS apply to flooring and carpet fitting?](https://rightotax.co.uk/guides/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. - [Does CIS apply to landscaping and gardening?](https://rightotax.co.uk/guides/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. - [Does CIS apply to materials?](https://rightotax.co.uk/guides/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. - [Does CIS apply to plant hire?](https://rightotax.co.uk/guides/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. - [Does CIS apply to plumbers and heating engineers?](https://rightotax.co.uk/guides/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. - [Does CIS apply to repairs and maintenance work?](https://rightotax.co.uk/guides/does-cis-apply-to-repairs-and-maintenance/): Yes for repairs to buildings, alterations and decorating, on new and old property. Repairing or servicing heating, wiring and plumbing systems alone is not. - [Does CIS apply to scaffolding?](https://rightotax.co.uk/guides/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. - [Does CIS apply to travel expenses and mileage?](https://rightotax.co.uk/guides/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. - [Does CIS apply to work for homeowners?](https://rightotax.co.uk/guides/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. - [Does HMRC pay interest on a late CIS refund?](https://rightotax.co.uk/guides/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. - [Does IR35 apply to CIS subcontractors?](https://rightotax.co.uk/guides/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. - [Does Making Tax Digital apply to CIS subcontractors?](https://rightotax.co.uk/guides/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. - [Does Making Tax Digital apply to limited companies?](https://rightotax.co.uk/guides/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. - [Does Making Tax Digital apply to partnerships?](https://rightotax.co.uk/guides/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. - [Has HMRC signed me up for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [How do I amend my Self Assessment tax return?](https://rightotax.co.uk/guides/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. - [How do I appeal a Self Assessment late filing penalty?](https://rightotax.co.uk/guides/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. - [How do I authorise an agent for Making Tax Digital for Income Tax?](https://rightotax.co.uk/guides/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. - [How do I check my CIS deductions with HMRC?](https://rightotax.co.uk/guides/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. - [How do I check my National Insurance record if I'm self-employed?](https://rightotax.co.uk/guides/how-do-i-check-my-national-insurance-record-if-i-am-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. - [How do I check the status of my CIS refund?](https://rightotax.co.uk/guides/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. - [How do I claim a CIS refund as a builder?](https://rightotax.co.uk/guides/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. - [How do I claim a CIS refund as a decorator?](https://rightotax.co.uk/guides/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. - [How do I claim a CIS refund as a gas engineer?](https://rightotax.co.uk/guides/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. - [How do I claim a CIS refund as a landscaper?](https://rightotax.co.uk/guides/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. - [How do I claim a CIS refund as a plasterer?](https://rightotax.co.uk/guides/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. - [How do I claim a CIS refund as a plumber?](https://rightotax.co.uk/guides/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. - [How do I claim a CIS refund as a roofer?](https://rightotax.co.uk/guides/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. - [How do I claim a CIS refund as a self-employed subcontractor?](https://rightotax.co.uk/guides/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. - [How do I claim a CIS refund as an electrician?](https://rightotax.co.uk/guides/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. - [How do I claim a CIS refund if I have lost my CIS statements?](https://rightotax.co.uk/guides/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. - [How do I contact HMRC about Making Tax Digital?](https://rightotax.co.uk/guides/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. - [How do I correct a mistake in a Making Tax Digital quarterly update?](https://rightotax.co.uk/guides/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. - [How do I file a Self Assessment tax return for the first time?](https://rightotax.co.uk/guides/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. - [How do I file a Self Assessment tax return for the first time as a builder?](https://rightotax.co.uk/guides/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. - [How do I file a Self Assessment tax return for the first time as a plumber?](https://rightotax.co.uk/guides/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. - [How do I file a Self Assessment tax return for the first time as an electrician?](https://rightotax.co.uk/guides/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. - [How do I find my National Insurance number as a self-employed tradesperson?](https://rightotax.co.uk/guides/how-do-i-find-my-national-insurance-number/): 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. - [How do I get a Self Assessment tax refund?](https://rightotax.co.uk/guides/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. - [How do I get an SA302 or tax year overview for a mortgage?](https://rightotax.co.uk/guides/how-do-i-get-an-sa302-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. - [How do I get gross payment status under CIS?](https://rightotax.co.uk/guides/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. - [Can I leave Making Tax Digital if my income falls?](https://rightotax.co.uk/guides/how-do-i-opt-out-of-making-tax-digital/): 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. - [How do I pay my Self Assessment tax bill?](https://rightotax.co.uk/guides/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. - [How do I pay myself as a sole trader?](https://rightotax.co.uk/guides/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. - [How do I reduce my payments on account?](https://rightotax.co.uk/guides/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. - [How do I register as a sole trader with HMRC?](https://rightotax.co.uk/guides/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. - [How do I register for CIS as a builder?](https://rightotax.co.uk/guides/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. - [How do I register for CIS as a plumber?](https://rightotax.co.uk/guides/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. - [How do I register for CIS as a subcontractor?](https://rightotax.co.uk/guides/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. - [How do I register for CIS as an electrician?](https://rightotax.co.uk/guides/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. - [How do I register for Self Assessment?](https://rightotax.co.uk/guides/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. - [How do I register for Self Assessment as a builder?](https://rightotax.co.uk/guides/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. - [How do I register for Self Assessment as a plumber?](https://rightotax.co.uk/guides/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. - [How do I register for Self Assessment as an electrician?](https://rightotax.co.uk/guides/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. - [How do I register for VAT as a sole trader?](https://rightotax.co.uk/guides/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. - [How do I repay my student loan when self-employed?](https://rightotax.co.uk/guides/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. - [How do I sign up for Making Tax Digital for Income Tax?](https://rightotax.co.uk/guides/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. - [How do I sign up for Making Tax Digital for Income Tax as a builder?](https://rightotax.co.uk/guides/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. - [How do I sign up for Making Tax Digital for Income Tax as a decorator?](https://rightotax.co.uk/guides/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. - [How do I sign up for Making Tax Digital for Income Tax as a gas engineer?](https://rightotax.co.uk/guides/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. - [How do I sign up for Making Tax Digital for Income Tax as a landscaper?](https://rightotax.co.uk/guides/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. - [How do I sign up for Making Tax Digital for Income Tax as a plasterer?](https://rightotax.co.uk/guides/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. - [How do I sign up for Making Tax Digital for Income Tax as a plumber?](https://rightotax.co.uk/guides/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. - [How do I sign up for Making Tax Digital for Income Tax as a roofer?](https://rightotax.co.uk/guides/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. - [How do I sign up for Making Tax Digital for Income Tax as an electrician?](https://rightotax.co.uk/guides/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. - [How do I tell HMRC I've stopped being self-employed?](https://rightotax.co.uk/guides/how-do-i-stop-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. - [How do I submit a quarterly update to HMRC?](https://rightotax.co.uk/guides/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. - [How do I submit a quarterly update to HMRC as a builder?](https://rightotax.co.uk/guides/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. - [How do I submit a quarterly update to HMRC as a decorator?](https://rightotax.co.uk/guides/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. - [How do I submit a quarterly update to HMRC as a gas engineer?](https://rightotax.co.uk/guides/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. - [How do I submit a quarterly update to HMRC as a landscaper?](https://rightotax.co.uk/guides/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. - [How do I submit a quarterly update to HMRC as a plasterer?](https://rightotax.co.uk/guides/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. - [How do I submit a quarterly update to HMRC as a plumber?](https://rightotax.co.uk/guides/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. - [How do I submit a quarterly update to HMRC as a roofer?](https://rightotax.co.uk/guides/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. - [How do I submit a quarterly update to HMRC as an electrician?](https://rightotax.co.uk/guides/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. - [How do I submit a VAT return under Making Tax Digital?](https://rightotax.co.uk/guides/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. - [How do I verify a CIS subcontractor?](https://rightotax.co.uk/guides/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. - [How do I work out a CIS deduction?](https://rightotax.co.uk/guides/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. - [How do trading losses work for sole traders?](https://rightotax.co.uk/guides/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. - [How does CIS work with VAT?](https://rightotax.co.uk/guides/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. - [How does mileage work in Making Tax Digital?](https://rightotax.co.uk/guides/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. - [How does the High Income Child Benefit Charge work if I'm self-employed?](https://rightotax.co.uk/guides/how-does-the-high-income-child-benefit-charge-work-if-i-am-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. - [How does Universal Credit work if I'm a self-employed tradesperson?](https://rightotax.co.uk/guides/how-does-universal-credit-work-if-i-am-self-employed/): Universal Credit for self-employed trades: the gainful self-employment test, the minimum income floor, the 12-month start-up period and monthly reporting. - [How long do I need to keep business records as a sole trader?](https://rightotax.co.uk/guides/how-long-do-i-need-to-keep-business-records/): 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. - [How long does a CIS refund take?](https://rightotax.co.uk/guides/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. - [How much can I earn before paying tax when self-employed?](https://rightotax.co.uk/guides/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. - [How much CIS refund can builders expect?](https://rightotax.co.uk/guides/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. - [How much CIS refund can electricians expect?](https://rightotax.co.uk/guides/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. - [How much CIS refund can I expect?](https://rightotax.co.uk/guides/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. - [How much CIS refund can plumbers expect?](https://rightotax.co.uk/guides/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. - [How much do I take home on a CIS day rate?](https://rightotax.co.uk/guides/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. - [How much does an accountant charge for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [How much does an accountant cost for builders?](https://rightotax.co.uk/guides/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. - [How much does an accountant cost for decorators?](https://rightotax.co.uk/guides/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. - [How much does an accountant cost for electricians?](https://rightotax.co.uk/guides/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. - [How much does an accountant cost for gas engineers?](https://rightotax.co.uk/guides/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. - [How much does an accountant cost for landscapers?](https://rightotax.co.uk/guides/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. - [How much does an accountant cost for plasterers?](https://rightotax.co.uk/guides/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. - [How much does an accountant cost for plumbers?](https://rightotax.co.uk/guides/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. - [How much does an accountant cost for roofers?](https://rightotax.co.uk/guides/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. - [How much does an accountant cost for sole traders?](https://rightotax.co.uk/guides/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. - [How much does bookkeeping cost builders?](https://rightotax.co.uk/guides/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. - [How much does bookkeeping cost electricians?](https://rightotax.co.uk/guides/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. - [How much does bookkeeping cost plumbers?](https://rightotax.co.uk/guides/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. - [How much does bookkeeping cost sole traders?](https://rightotax.co.uk/guides/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. - [How much does Making Tax Digital software cost sole traders and landlords?](https://rightotax.co.uk/guides/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. - [How much mileage can I claim for my van in 2026-27?](https://rightotax.co.uk/guides/how-much-mileage-can-i-claim-for-my-van/): 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. - [How much should I set aside for tax as a self-employed tradesperson?](https://rightotax.co.uk/guides/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. - [How much tax does a CIS subcontractor pay?](https://rightotax.co.uk/guides/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. - [How much tax does a self-employed labourer pay?](https://rightotax.co.uk/guides/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. - [How much tax will I pay as a self-employed electrician?](https://rightotax.co.uk/guides/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. - [How much tax will I pay as a self-employed tradesperson in Scotland?](https://rightotax.co.uk/guides/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. - [Guides — Making Tax Digital and CIS in plain English](https://rightotax.co.uk/guides/): Plain-English answers about Making Tax Digital and CIS refunds for tradespeople, each with its sources and the date it was last checked. - [Is a CIS subcontractor employed or self-employed?](https://rightotax.co.uk/guides/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. - [Is CIS deducted from retentions?](https://rightotax.co.uk/guides/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. - [Is depreciation an allowable expense for sole traders?](https://rightotax.co.uk/guides/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. - [Is my CIS number the same as my UTR?](https://rightotax.co.uk/guides/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. - [Is my turnover before or after CIS deductions?](https://rightotax.co.uk/guides/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. - [Is Righto Tax legit?](https://rightotax.co.uk/guides/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. - [Is there a managed Making Tax Digital service?](https://rightotax.co.uk/guides/is-there-a-done-for-you-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. - [Is there a managed Making Tax Digital service for builders?](https://rightotax.co.uk/guides/is-there-a-done-for-you-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. - [Is there a managed Making Tax Digital service for electricians?](https://rightotax.co.uk/guides/is-there-a-done-for-you-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. - [Is there a managed Making Tax Digital service for plumbers?](https://rightotax.co.uk/guides/is-there-a-done-for-you-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. - [Is there an age exemption for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [Is there free MTD software with my business bank account?](https://rightotax.co.uk/guides/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. - [Should a tradesperson be a sole trader or a limited company?](https://rightotax.co.uk/guides/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. - [Should I pay voluntary Class 2 National Insurance?](https://rightotax.co.uk/guides/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. - [Should I use the VAT Flat Rate Scheme as a tradesperson?](https://rightotax.co.uk/guides/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. - [What are HMRC's advisory fuel rates, and do they apply to the self-employed?](https://rightotax.co.uk/guides/what-are-hmrcs-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. - [What are HMRC's approved mileage rates for 2026-27?](https://rightotax.co.uk/guides/what-are-hmrcs-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. - [What are payments on account?](https://rightotax.co.uk/guides/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. - [What are simplified expenses for the self-employed?](https://rightotax.co.uk/guides/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. - [What are the CIS deduction rates?](https://rightotax.co.uk/guides/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. - [What are the Income Tax bands for the self-employed in 2026-27?](https://rightotax.co.uk/guides/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. - [What are the Making Tax Digital quarterly update deadlines?](https://rightotax.co.uk/guides/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. - [What are the penalties for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [What are the penalties and interest for paying Self Assessment late?](https://rightotax.co.uk/guides/what-are-the-self-assessment-late-payment-penalties-and-interest/): 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. - [What are transition profits from basis period reform?](https://rightotax.co.uk/guides/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. - [What changed in CIS in 2026?](https://rightotax.co.uk/guides/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. - [What counts as qualifying income for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [What digital records must sole traders and landlords keep from April 2027?](https://rightotax.co.uk/guides/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. - [What do sole traders earning over £30,000 need to do for Making Tax Digital?](https://rightotax.co.uk/guides/what-do-sole-traders-earning-over-30000-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. - [What does it cost builders to have their VAT return filed?](https://rightotax.co.uk/guides/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. - [What does it cost sole traders to have their VAT return filed?](https://rightotax.co.uk/guides/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. - [What does unmatched mean when a contractor verifies me under CIS?](https://rightotax.co.uk/guides/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. - [What expense categories does Making Tax Digital use?](https://rightotax.co.uk/guides/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. - [What expenses can a CIS subcontractor claim?](https://rightotax.co.uk/guides/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. - [What expenses can a self-employed bricklayer claim?](https://rightotax.co.uk/guides/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. - [What expenses can a self-employed builder claim?](https://rightotax.co.uk/guides/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. - [What expenses can a self-employed carpenter or joiner claim?](https://rightotax.co.uk/guides/what-expenses-can-a-self-employed-carpenter-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. - [What expenses can a self-employed electrician claim?](https://rightotax.co.uk/guides/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. - [What expenses can a self-employed gardener or landscaper claim?](https://rightotax.co.uk/guides/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. - [What expenses can a self-employed gas engineer claim?](https://rightotax.co.uk/guides/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. - [What expenses can a self-employed painter and decorator claim?](https://rightotax.co.uk/guides/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. - [What expenses can a self-employed plasterer claim?](https://rightotax.co.uk/guides/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. - [What expenses can a self-employed plumber claim?](https://rightotax.co.uk/guides/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. - [What expenses can a self-employed roofer claim?](https://rightotax.co.uk/guides/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. - [What expenses can I claim as a self-employed tradesperson?](https://rightotax.co.uk/guides/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. - [What happens at the end of the tax year in Making Tax Digital?](https://rightotax.co.uk/guides/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. - [What happens if I file my Self Assessment tax return late?](https://rightotax.co.uk/guides/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. - [What happens if I miss a Making Tax Digital quarterly update?](https://rightotax.co.uk/guides/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. - [What happens if I register as self-employed late?](https://rightotax.co.uk/guides/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. - [What happens if my software fails to send a Making Tax Digital quarterly update?](https://rightotax.co.uk/guides/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. - [What happens if sole traders and landlords miss a payment on account?](https://rightotax.co.uk/guides/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. - [What happens in an HMRC compliance check?](https://rightotax.co.uk/guides/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. - [What happens to my CIS deductions if I stop trading?](https://rightotax.co.uk/guides/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. - [What happens to my Personal Allowance if I earn over £100,000 as a sole trader?](https://rightotax.co.uk/guides/what-happens-to-my-personal-allowance-if-i-earn-over-100000-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. - [What happens to my tax if a customer does not pay me?](https://rightotax.co.uk/guides/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. - [What happens to tax when I sell my work van?](https://rightotax.co.uk/guides/what-happens-to-tax-when-i-sell-my-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. - [What if my contractor has not paid my CIS deductions to HMRC?](https://rightotax.co.uk/guides/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. - [What is a CIS payment and deduction statement?](https://rightotax.co.uk/guides/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. - [What is a deemed contractor under CIS?](https://rightotax.co.uk/guides/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. - [What is a sole trader, and am I one as a tradesperson?](https://rightotax.co.uk/guides/what-is-a-sole-trader/): 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. - [What is a UTR number and where do I find it?](https://rightotax.co.uk/guides/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. - [What is Making Tax Digital for Income Tax?](https://rightotax.co.uk/guides/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. - [What is National Insurance and what does it pay for?](https://rightotax.co.uk/guides/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. - [What is self-billing for CIS subcontractors?](https://rightotax.co.uk/guides/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. - [What is the annual investment allowance?](https://rightotax.co.uk/guides/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. - [What is the cash basis for sole traders?](https://rightotax.co.uk/guides/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. - [What is the CIS monthly return deadline?](https://rightotax.co.uk/guides/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. - [What is a CIS tax month?](https://rightotax.co.uk/guides/what-is-the-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. - [What is the difference between CIS deducted and CIS suffered?](https://rightotax.co.uk/guides/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. - [What is the difference between Making Tax Digital for VAT and for Income Tax?](https://rightotax.co.uk/guides/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. - [What is the final declaration in Making Tax Digital?](https://rightotax.co.uk/guides/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. - [What is the Self Assessment deadline for 2025-26?](https://rightotax.co.uk/guides/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. - [What is the trading allowance?](https://rightotax.co.uk/guides/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. - [What is the VAT domestic reverse charge for construction?](https://rightotax.co.uk/guides/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. - [What National Insurance do self-employed tradespeople pay in 2026-27?](https://rightotax.co.uk/guides/what-national-insurance-do-self-employed-tradespeople-pay/): 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. - [What records do I need to keep for Making Tax Digital?](https://rightotax.co.uk/guides/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. - [What should a CIS subcontractor invoice include?](https://rightotax.co.uk/guides/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. - [What should a sole trader invoice include?](https://rightotax.co.uk/guides/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. - [What VAT rate do builders charge?](https://rightotax.co.uk/guides/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. - [What work is covered by CIS?](https://rightotax.co.uk/guides/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. - [When do you stop paying National Insurance if you're self-employed?](https://rightotax.co.uk/guides/when-do-you-stop-paying-national-insurance-if-you-are-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. - [When does Making Tax Digital start for builders?](https://rightotax.co.uk/guides/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. - [Who can do my Making Tax Digital quarterly updates for me?](https://rightotax.co.uk/guides/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. - [Who can do my Making Tax Digital quarterly updates for me as a builder?](https://rightotax.co.uk/guides/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. - [Who can do my Making Tax Digital quarterly updates for me as a decorator?](https://rightotax.co.uk/guides/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. - [Who can do my Making Tax Digital quarterly updates for me as a gas engineer?](https://rightotax.co.uk/guides/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. - [Who can do my Making Tax Digital quarterly updates for me as a landscaper?](https://rightotax.co.uk/guides/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. - [Who can do my Making Tax Digital quarterly updates for me as a plasterer?](https://rightotax.co.uk/guides/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. - [Who can do my Making Tax Digital quarterly updates for me as a plumber?](https://rightotax.co.uk/guides/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. - [Who can do my Making Tax Digital quarterly updates for me as a roofer?](https://rightotax.co.uk/guides/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. - [Who can do my Making Tax Digital quarterly updates for me as an electrician?](https://rightotax.co.uk/guides/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. - [Who pays the penalty if AI software gets my tax return wrong?](https://rightotax.co.uk/guides/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. - [Why has my contractor deducted 30% CIS?](https://rightotax.co.uk/guides/why-has-my-contractor-deducted-30-percent-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. - [Why is my CIS refund delayed?](https://rightotax.co.uk/guides/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. ## Comparisons - [How does ANNA's Auto Accountant compare with our service for tradespeople?](https://rightotax.co.uk/compare/anna/): ANNA lists MTD filing as free and its AI-based Auto Accountant at £29 a month after 4 free months, October 2026. What that buys, VAT, and how we compare. - [How much do CIS tax refund companies charge?](https://rightotax.co.uk/compare/cis-refund-companies/): CIS refund firms charged £99 to £354 for a refund return in October 2026, and claiming yourself is free. A dated price table for RIFT, Baa, Taxfix and Pie. - [How does Coconut compare with our Making Tax Digital service?](https://rightotax.co.uk/compare/coconut/): Coconut is MTD software you run yourself, with an MTD filing plan at £129.99 a year. How it compares with a managed service for trades and landlords. - [How does Countingup compare with our service for tradespeople?](https://rightotax.co.uk/compare/countingup/): Countingup is a business bank account with bookkeeping built in, from £5 a month. How it compares with our fixed-price MTD filing, checked October 2026. - [How does Ember, now Starling Accounting, compare with our service for tradespeople?](https://rightotax.co.uk/compare/ember/): Ember's site now leads to Starling Accounting: free with a Starling account, tax return coming soon. How it compares for CIS trades, checked October 2026. - [How do free and low-cost MTD apps for CIS subcontractors compare with a managed service?](https://rightotax.co.uk/compare/free-cis-apps/): CIS Invoice, Cuppa, Debbie, Simple TaxFlow and Kletta cost £0 to £19 a month, and you file yourself. How they compare with a managed plan, October 2026. - [How does FreeAgent compare with our service for tradespeople?](https://rightotax.co.uk/compare/freeagent/): FreeAgent is £19 a month + VAT for sole traders, or free with some bank accounts. How it compares with our service, checked October 2026. - [How does Hnry compare with our service for tradespeople?](https://rightotax.co.uk/compare/hnry/): Hnry charges 1% + VAT of self-employed income, capped at £600 + VAT a year. How that compares with our fixed price for CIS subcontractors, checked October 2026. - [Hnry, Pie or ANNA: which managed tax service suits a tradesperson?](https://rightotax.co.uk/compare/hnry-vs-pie-vs-anna/): Hnry, Pie, ANNA, Taxfix Full Support and our service side by side for self-employed trades, with prices checked 16 October 2026 and where each fits best. - [Comparisons — how we compare with the alternatives](https://rightotax.co.uk/compare/): Honest side-by-side comparisons of Righto Tax with Making Tax Digital apps, bookkeeping software and using a local accountant, with prices including VAT. - [Is there any free Making Tax Digital software?](https://rightotax.co.uk/compare/is-there-any-free-making-tax-digital-software/): Yes. Several MTD products on GOV.UK's software finder have free versions, usually with limits. What they include in October 2026 and what to check. - [Is there any free Making Tax Digital software for builders?](https://rightotax.co.uk/compare/is-there-any-free-making-tax-digital-software-for-builders/): Yes. On 18 October 2026, 13 products on HMRC's finder had a free version and were ready for sole traders and CIS. What each free version covers and the catches. - [Is there any free Making Tax Digital software for electricians?](https://rightotax.co.uk/compare/is-there-any-free-making-tax-digital-software-for-electricians/): Yes. On 18 October 2026, 13 products on HMRC's finder had a free version ready for sole traders and CIS. Check VAT separately if you are registered. - [Is there any free Making Tax Digital software for plumbers?](https://rightotax.co.uk/compare/is-there-any-free-making-tax-digital-software-for-plumbers/): Yes. On 18 October 2026, 33 products on HMRC's finder had a free version ready for sole traders. Plumbers paid direct by homeowners don't need the CIS feature. - [How does a local accountant compare with our Making Tax Digital service?](https://rightotax.co.uk/compare/local-accountant/): Fee guides put an accountant's tax return at £200–£500 + VAT in 2026, with MTD updates usually extra. When an accountant is the better fit, and when we are. - [How does Pie compare with our Making Tax Digital service?](https://rightotax.co.uk/compare/pie/): Pie's app is free and its managed MTD package was £199 a year in October 2026, VAT not stated. What you do, what Pie does, and how we compare. - [Is RIFT worth it for a CIS tax refund?](https://rightotax.co.uk/compare/rift/): RIFT charged £354 including VAT for a CIS refund in October 2026. How that compares with claiming free yourself, or a fixed yearly price that files your return. - [Hnry, Coconut, Starling, FreeAgent, Countingup or an accountant: which suits a sole-trader tradesperson?](https://rightotax.co.uk/compare/tax-options-for-trades/): Six ways for a sole-trader tradesperson to meet Making Tax Digital, side by side: prices checked 17 October 2026, who does the work, CIS, and where each fits. - [How does Taxfix compare with our Making Tax Digital service?](https://rightotax.co.uk/compare/taxfix/): Taxfix, formerly TaxScouts, has MTD plans from £4.99 to £39.99 a month including VAT. How they compare with our service, checked October 2026. - [What is the best accounting software for builders?](https://rightotax.co.uk/compare/what-is-the-best-accounting-software-for-builders/): HMRC recommends no product. Seven accounting packages compared for builders on 19 October 2026: price, CIS, the VAT reverse charge, job costing and receipts. - [What is the best accounting software for electricians?](https://rightotax.co.uk/compare/what-is-the-best-accounting-software-for-electricians/): HMRC recommends no product. Six accounting packages compared on 19 October 2026 for electricians mixing CIS site work with domestic jobs: prices and features. - [What is the best accounting software for plumbers?](https://rightotax.co.uk/compare/what-is-the-best-accounting-software-for-plumbers/): No single best, and HMRC recommends none. Seven accounting apps for plumbers compared on 19 October 2026: price, receipt limits, quotes, CIS, VAT and MTD. - [What is the best accounting software for sole traders?](https://rightotax.co.uk/compare/what-is-the-best-accounting-software-for-sole-traders/): No single best: HMRC recommends no product. Seven accounting apps compared on 19 October 2026 for invoices, bank feeds, receipts, CIS, VAT and MTD. - [What is the best MTD software for builders and other CIS subcontractors?](https://rightotax.co.uk/compare/what-is-the-best-mtd-software-for-builders/): HMRC recommends no product. On 16 October 2026, 45 MTD products were ready for sole traders and CIS deductions. What a builder needs and where each type fits. - [What is the best MTD software for decorators?](https://rightotax.co.uk/compare/what-is-the-best-mtd-software-for-decorators/): HMRC recommends no product. On 18 October 2026, 47 MTD products were ready for sole traders and CIS. What decorators with mixed homeowner and CIS work need. - [What is the best MTD software for electricians?](https://rightotax.co.uk/compare/what-is-the-best-mtd-software-for-electricians/): HMRC recommends no product. On 16 October 2026, 26 products were ready for sole traders, CIS and MTD for VAT. How electricians with mixed jobs can choose. - [What is the best MTD software for gas engineers?](https://rightotax.co.uk/compare/what-is-the-best-mtd-software-for-gas-engineers/): HMRC recommends no product. On 18 October 2026, 47 MTD products were ready for sole traders and CIS. What gas engineers with mixed jobs and a van need. - [What is the best MTD software for landscapers?](https://rightotax.co.uk/compare/what-is-the-best-mtd-software-for-landscapers/): HMRC recommends no product. On 18 October 2026, 156 MTD products were ready for sole traders, 47 of them for CIS. How landscapers and gardeners can choose. - [What is the best MTD software for plasterers?](https://rightotax.co.uk/compare/what-is-the-best-mtd-software-for-plasterers/): HMRC recommends no product. On 18 October 2026, 156 MTD products were ready for sole traders, 47 of them for CIS. How plasterers can choose. - [What is the best MTD software for plumbers?](https://rightotax.co.uk/compare/what-is-the-best-mtd-software-for-plumbers/): HMRC recommends no product. On 16 October 2026, 154 MTD products were ready for sole traders, 45 of them for CIS. How plumbers and heating engineers can choose. - [What is the best MTD software for roofers?](https://rightotax.co.uk/compare/what-is-the-best-mtd-software-for-roofers/): HMRC recommends no product. On 16 October 2026, 45 MTD products were ready for sole traders and CIS. What roofers need for CIS, scaffold hire and VAT. - [What is the best MTD software for sole traders?](https://rightotax.co.uk/compare/what-is-the-best-mtd-software-for-sole-traders/): There is no single best MTD software for sole traders. Compare products on the GOV.UK finder, their October 2026 prices and which ones handle CIS. - [What is the cheapest way to do a tax return as a sole trader?](https://rightotax.co.uk/compare/what-is-the-cheapest-way-to-do-a-tax-return-as-a-sole-trader/): HMRC's guidance calls its own online filing service free. Apps, one-off return services and accountant fees compared, with prices checked in October 2026. ## Videos - [Am I a contractor or a subcontractor under CIS? (video)](https://rightotax.co.uk/videos/am-i-a-contractor-or-a-subcontractor-under-cis/): Am I a contractor or a subcontractor under CIS? A short video answer, with the full transcript. - [Are double cab pickups cars or vans for tax? (video)](https://rightotax.co.uk/videos/are-double-cab-pickups-cars-or-vans-for-tax/): Are double cab pickups cars or vans for tax? A short video answer, with the full transcript. - [Can a limited company claim back CIS deductions? (video)](https://rightotax.co.uk/videos/can-a-limited-company-claim-back-cis-deductions/): Can a limited company claim back CIS deductions? A short video answer, with the full transcript. - [Can an accountant submit the final declaration for sole traders and landlords? (video)](https://rightotax.co.uk/videos/can-an-accountant-submit-the-final-declaration-for-sole-traders-and-landlords/): Can an accountant submit the final declaration for sole traders and landlords? A short video answer, with the full transcript. - [Can an AI do my tax return in the UK? (video)](https://rightotax.co.uk/videos/can-an-ai-do-my-tax-return-in-the-uk/): Can an AI do my tax return in the UK? A short video answer, with the full transcript. - [Can I be employed and a CIS subcontractor at the same time? (video)](https://rightotax.co.uk/videos/can-i-be-employed-and-a-cis-subcontractor-at-the-same-time/): Can I be employed and a CIS subcontractor at the same time? A short video answer, with the full transcript. - [Can I be exempt from Making Tax Digital? (video)](https://rightotax.co.uk/videos/can-i-be-exempt-from-making-tax-digital/): Can I be exempt from Making Tax Digital? A short video answer, with the full transcript. - [Can I claim a CIS refund without an accountant? (video)](https://rightotax.co.uk/videos/can-i-claim-a-cis-refund-without-an-accountant/): Can I claim a CIS refund without an accountant? A short video answer, with the full transcript. - [Can I claim a laptop, tablet or computer as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-a-laptop-tablet-or-computer-as-a-sole-trader/): Can I claim a laptop, tablet or computer as a sole trader? A short video answer, with the full transcript. - [Can I claim a lock-up, storage unit or tool hire as a business expense? (video)](https://rightotax.co.uk/videos/can-i-claim-a-lock-up-storage-unit-or-tool-hire-as-a-business-expense/): Can I claim a lock-up, storage unit or tool hire as a business expense? A short video answer, with the full transcript. - [Can I claim accommodation and hotels when working away as a tradesperson? (video)](https://rightotax.co.uk/videos/can-i-claim-accommodation-and-hotels-when-working-away-as-a-tradesperson/): Can I claim accommodation and hotels when working away as a tradesperson? A short video answer, with the full transcript. - [Can I claim accountancy and bookkeeping fees as a business expense? (video)](https://rightotax.co.uk/videos/can-i-claim-accountancy-and-bookkeeping-fees-as-a-business-expense/): Can I claim accountancy and bookkeeping fees as a business expense? A short video answer, with the full transcript. - [Can I claim advertising and marketing costs as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-advertising-and-marketing-costs-as-a-sole-trader/): Can I claim advertising and marketing costs as a sole trader? A short video answer, with the full transcript. - [Can I claim an electric van as a business expense? (video)](https://rightotax.co.uk/videos/can-i-claim-an-electric-van-as-a-business-expense/): Can I claim an electric van as a business expense? A short video answer, with the full transcript. - [Can I claim back CIS deductions from previous years? (video)](https://rightotax.co.uk/videos/can-i-claim-back-cis-deductions-from-previous-years/): Can I claim back CIS deductions from previous years? A short video answer, with the full transcript. - [Can I claim bank charges and card machine fees as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-bank-charges-and-card-machine-fees-as-a-sole-trader/): Can I claim bank charges and card machine fees as a sole trader? A short video answer, with the full transcript. - [Can I claim business insurance as a tax expense as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-business-insurance-as-a-tax-expense/): Can I claim business insurance as a tax expense as a sole trader? A short video answer, with the full transcript. - [Can I claim charity donations as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-charity-donations-as-a-sole-trader/): Can I claim charity donations as a sole trader? A short video answer, with the full transcript. - [Can I claim childcare as a self-employed tradesperson? (video)](https://rightotax.co.uk/videos/can-i-claim-childcare-as-a-self-employed-tradesperson/): Can I claim childcare as a self-employed tradesperson? A short video answer, with the full transcript. - [Can I claim expenses from before I started trading? (video)](https://rightotax.co.uk/videos/can-i-claim-expenses-from-before-i-started-trading/): Can I claim expenses from before I started trading? A short video answer, with the full transcript. - [Can I claim food and lunch as a self-employed tradesperson? (video)](https://rightotax.co.uk/videos/can-i-claim-food-and-lunch-as-a-self-employed-tradesperson/): Can I claim food and lunch as a self-employed tradesperson? A short video answer, with the full transcript. - [Can I claim fuel as a self-employed tradesperson? (video)](https://rightotax.co.uk/videos/can-i-claim-fuel-as-a-self-employed-tradesperson/): Can I claim fuel as a self-employed tradesperson? A short video answer, with the full transcript. - [Can I claim gifts and entertaining clients as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-gifts-and-entertaining-clients-as-a-sole-trader/): Can I claim gifts and entertaining clients as a sole trader? A short video answer, with the full transcript. - [Can I claim gym, medical and health costs as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-gym-medical-and-health-costs-as-a-sole-trader/): Can I claim gym, medical and health costs as a sole trader? A short video answer, with the full transcript. - [Can I claim interest on a business loan or van finance? (video)](https://rightotax.co.uk/videos/can-i-claim-interest-on-a-business-loan-or-van-finance/): Can I claim interest on a business loan or van finance? A short video answer, with the full transcript. - [Can I claim legal fees and debt collection costs as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-legal-fees-and-debt-collection-costs-as-a-sole-trader/): Can I claim legal fees and debt collection costs as a sole trader? A short video answer, with the full transcript. - [Can I claim materials I buy for jobs as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-materials-i-buy-for-jobs-as-a-sole-trader/): Can I claim materials I buy for jobs as a sole trader? A short video answer, with the full transcript. - [Can I claim my car as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-my-car-as-a-sole-trader/): Can I claim my car as a sole trader? A short video answer, with the full transcript. - [Can I claim my phone bill as self-employed? (video)](https://rightotax.co.uk/videos/can-i-claim-my-phone-bill-as-self-employed/): Can I claim my phone bill as self-employed? A short video answer, with the full transcript. - [Can I claim my van as a business expense? (video)](https://rightotax.co.uk/videos/can-i-claim-my-van-as-a-business-expense/): Can I claim my van as a business expense? A short video answer, with the full transcript. - [Can I claim parking, the congestion charge and ULEZ as a business expense? (video)](https://rightotax.co.uk/videos/can-i-claim-parking-congestion-charge-and-ulez-as-a-business-expense/): Can I claim parking, the congestion charge and ULEZ as a business expense? A short video answer, with the full transcript. - [Can I claim skip hire, waste disposal and tip fees as a business expense? (video)](https://rightotax.co.uk/videos/can-i-claim-skip-hire-waste-disposal-and-tip-fees-as-a-business-expense/): Can I claim skip hire, waste disposal and tip fees as a business expense? A short video answer, with the full transcript. - [Can I claim software, apps and subscriptions as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-software-apps-and-subscriptions-as-a-sole-trader/): Can I claim software, apps and subscriptions as a sole trader? A short video answer, with the full transcript. - [Can I claim stolen tools as a business expense? (video)](https://rightotax.co.uk/videos/can-i-claim-stolen-tools-as-a-business-expense/): Can I claim stolen tools as a business expense? A short video answer, with the full transcript. - [Can I claim the cost of paying a labourer or subcontractor? (video)](https://rightotax.co.uk/videos/can-i-claim-the-cost-of-paying-a-labourer-or-subcontractor/): Can I claim the cost of paying a labourer or subcontractor? A short video answer, with the full transcript. - [Can I claim tools and workwear as a business expense? (video)](https://rightotax.co.uk/videos/can-i-claim-tools-and-workwear-as-a-business-expense/): Can I claim tools and workwear as a business expense? A short video answer, with the full transcript. - [Can I claim trade scheme and registration fees as an expense? (video)](https://rightotax.co.uk/videos/can-i-claim-trade-scheme-and-registration-fees/): Can I claim trade scheme and registration fees as an expense? A short video answer, with the full transcript. - [Can I claim training courses as a self-employed tradesperson? (video)](https://rightotax.co.uk/videos/can-i-claim-training-courses-as-a-self-employed-tradesperson/): Can I claim training courses as a self-employed tradesperson? A short video answer, with the full transcript. - [Can I claim travel from home to site as a subcontractor? (video)](https://rightotax.co.uk/videos/can-i-claim-travel-from-home-to-site-as-a-subcontractor/): Can I claim travel from home to site as a subcontractor? A short video answer, with the full transcript. - [Can I claim work clothes and PPE as a tradesperson? (video)](https://rightotax.co.uk/videos/can-i-claim-work-clothes-and-ppe-as-a-tradesperson/): Can I claim work clothes and PPE as a tradesperson? A short video answer, with the full transcript. - [Can I claim working from home costs as self-employed? (video)](https://rightotax.co.uk/videos/can-i-claim-working-from-home-as-self-employed/): Can I claim working from home costs as self-employed? A short video answer, with the full transcript. - [Can I claim workshop or yard rent and business rates as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-claim-workshop-or-yard-rent-and-business-rates-as-a-sole-trader/): Can I claim workshop or yard rent and business rates as a sole trader? A short video answer, with the full transcript. - [Can I get tax relief on pension contributions as a sole trader? (video)](https://rightotax.co.uk/videos/can-i-get-tax-relief-on-pension-contributions-as-a-sole-trader/): Can I get tax relief on pension contributions as a sole trader? A short video answer, with the full transcript. - [Can I opt out of CIS or cancel my registration? (video)](https://rightotax.co.uk/videos/can-i-opt-out-of-cis-or-cancel-my-registration/): Can I opt out of CIS or cancel my registration? A short video answer, with the full transcript. - [Can I pay my partner a wage from my sole trader business? (video)](https://rightotax.co.uk/videos/can-i-pay-my-partner-a-wage-from-my-business/): Can I pay my partner a wage from my sole trader business? A short video answer, with the full transcript. - [Can I pay my Self Assessment tax bill in instalments? (video)](https://rightotax.co.uk/videos/can-i-pay-my-self-assessment-tax-bill-in-instalments/): Can I pay my Self Assessment tax bill in instalments? A short video answer, with the full transcript. - [Can I still claim an expense if I have lost the receipt? (video)](https://rightotax.co.uk/videos/can-i-still-claim-an-expense-if-i-have-lost-the-receipt/): Can I still claim an expense if I have lost the receipt? A short video answer, with the full transcript. - [Can I use a spreadsheet for Making Tax Digital? (video)](https://rightotax.co.uk/videos/can-i-use-a-spreadsheet-for-making-tax-digital/): Can I use a spreadsheet for Making Tax Digital? A short video answer, with the full transcript. - [Can I use calendar quarters for Making Tax Digital? (video)](https://rightotax.co.uk/videos/can-i-use-calendar-quarters-for-making-tax-digital/): Can I use calendar quarters for Making Tax Digital? A short video answer, with the full transcript. - [Can my accountant do MTD for me? (video)](https://rightotax.co.uk/videos/can-my-accountant-do-mtd-for-me/): Can my accountant do MTD for me? A short video answer, with the full transcript. - [How much CIS could you get back? (video)](https://rightotax.co.uk/videos/cis-refund-estimator/): How much CIS could you get back? A short video answer, with the full transcript. - [How does ANNA's Auto Accountant compare with our service for tradespeople? (video)](https://rightotax.co.uk/videos/compare-anna/): How does ANNA's Auto Accountant compare with our service for tradespeople? A short video answer, with the full transcript. - [How much do CIS tax refund companies charge? (video)](https://rightotax.co.uk/videos/compare-cis-refund-companies/): How much do CIS tax refund companies charge? A short video answer, with the full transcript. - [How does Countingup compare with our service for tradespeople? (video)](https://rightotax.co.uk/videos/compare-countingup/): How does Countingup compare with our service for tradespeople? A short video answer, with the full transcript. - [How does Ember, now Starling Accounting, compare with our service for tradespeople? (video)](https://rightotax.co.uk/videos/compare-ember/): How does Ember, now Starling Accounting, compare with our service for tradespeople? A short video answer, with the full transcript. - [How does FreeAgent compare with our service for tradespeople? (video)](https://rightotax.co.uk/videos/compare-freeagent/): How does FreeAgent compare with our service for tradespeople? A short video answer, with the full transcript. - [How does Hnry compare with our service for tradespeople? (video)](https://rightotax.co.uk/videos/compare-hnry/): How does Hnry compare with our service for tradespeople? A short video answer, with the full transcript. - [How does a local accountant compare with our Making Tax Digital service? (video)](https://rightotax.co.uk/videos/compare-local-accountant/): How does a local accountant compare with our Making Tax Digital service? A short video answer, with the full transcript. - [Is RIFT worth it for a CIS tax refund? (video)](https://rightotax.co.uk/videos/compare-rift/): Is RIFT worth it for a CIS tax refund? A short video answer, with the full transcript. - [How does Taxfix compare with our Making Tax Digital service? (video)](https://rightotax.co.uk/videos/compare-taxfix/): How does Taxfix compare with our Making Tax Digital service? A short video answer, with the full transcript. - [Do CIS subcontractors have to file monthly returns? (video)](https://rightotax.co.uk/videos/do-cis-subcontractors-have-to-file-monthly-returns/): Do CIS subcontractors have to file monthly returns? A short video answer, with the full transcript. - [Do CIS subcontractors pay National Insurance? (video)](https://rightotax.co.uk/videos/do-cis-subcontractors-pay-national-insurance/): Do CIS subcontractors pay National Insurance? A short video answer, with the full transcript. - [Do I need a business bank account for Making Tax Digital? (video)](https://rightotax.co.uk/videos/do-i-need-a-business-bank-account-for-making-tax-digital/): Do I need a business bank account for Making Tax Digital? A short video answer, with the full transcript. - [Do I need an accountant for Making Tax Digital? (video)](https://rightotax.co.uk/videos/do-i-need-an-accountant-for-making-tax-digital/): Do I need an accountant for Making Tax Digital? A short video answer, with the full transcript. - [Do I need Making Tax Digital if I have a job and self-employed income? (video)](https://rightotax.co.uk/videos/do-i-need-making-tax-digital-if-i-have-a-job-and-self-employed-income/): Do I need Making Tax Digital if I have a job and self-employed income? A short video answer, with the full transcript. - [Do I need Making Tax Digital if my income is under £20,000? (video)](https://rightotax.co.uk/videos/do-i-need-making-tax-digital-if-my-income-is-under-20000/): Do I need Making Tax Digital if my income is under £20,000? A short video answer, with the full transcript. - [Do I need to declare cash jobs to HMRC? (video)](https://rightotax.co.uk/videos/do-i-need-to-declare-cash-jobs-to-hmrc/): Do I need to declare cash jobs to HMRC? A short video answer, with the full transcript. - [Do I need to register as a CIS contractor if I pay subcontractors? (video)](https://rightotax.co.uk/videos/do-i-need-to-register-as-a-cis-contractor-if-i-pay-subcontractors/): Do I need to register as a CIS contractor if I pay subcontractors? A short video answer, with the full transcript. - [Do I need to register for CIS as a subcontractor? (video)](https://rightotax.co.uk/videos/do-i-need-to-register-for-cis-as-a-subcontractor/): Do I need to register for CIS as a subcontractor? A short video answer, with the full transcript. - [Do I need to register for VAT as a sole trader? (video)](https://rightotax.co.uk/videos/do-i-need-to-register-for-vat-as-a-sole-trader/): Do I need to register for VAT as a sole trader? A short video answer, with the full transcript. - [Do I need to upload receipts for Making Tax Digital? (video)](https://rightotax.co.uk/videos/do-i-need-to-upload-receipts-for-making-tax-digital/): Do I need to upload receipts for Making Tax Digital? A short video answer, with the full transcript. - [Do I pay tax every quarter under Making Tax Digital? (video)](https://rightotax.co.uk/videos/do-i-pay-tax-quarterly-under-making-tax-digital/): Do I pay tax every quarter under Making Tax Digital? A short video answer, with the full transcript. - [Does CIS apply in Scotland and Northern Ireland? (video)](https://rightotax.co.uk/videos/does-cis-apply-in-scotland-and-northern-ireland/): Does CIS apply in Scotland and Northern Ireland? A short video answer, with the full transcript. - [Does CIS apply to electricians? (video)](https://rightotax.co.uk/videos/does-cis-apply-to-electricians/): Does CIS apply to electricians? A short video answer, with the full transcript. - [Does CIS apply to flooring and carpet fitting? (video)](https://rightotax.co.uk/videos/does-cis-apply-to-flooring-and-carpet-fitting/): Does CIS apply to flooring and carpet fitting? A short video answer, with the full transcript. - [Does CIS apply to landscaping and gardening? (video)](https://rightotax.co.uk/videos/does-cis-apply-to-landscaping-and-gardening/): Does CIS apply to landscaping and gardening? A short video answer, with the full transcript. - [Does CIS apply to materials? (video)](https://rightotax.co.uk/videos/does-cis-apply-to-materials/): Does CIS apply to materials? A short video answer, with the full transcript. - [Does CIS apply to plant hire? (video)](https://rightotax.co.uk/videos/does-cis-apply-to-plant-hire/): Does CIS apply to plant hire? A short video answer, with the full transcript. - [Does CIS apply to plumbers and heating engineers? (video)](https://rightotax.co.uk/videos/does-cis-apply-to-plumbers-and-heating-engineers/): Does CIS apply to plumbers and heating engineers? A short video answer, with the full transcript. - [Does CIS apply to repairs and maintenance work? (video)](https://rightotax.co.uk/videos/does-cis-apply-to-repairs-and-maintenance/): Does CIS apply to repairs and maintenance work? A short video answer, with the full transcript. - [Does CIS apply to scaffolding? (video)](https://rightotax.co.uk/videos/does-cis-apply-to-scaffolding/): Does CIS apply to scaffolding? A short video answer, with the full transcript. - [Does CIS apply to travel expenses and mileage? (video)](https://rightotax.co.uk/videos/does-cis-apply-to-travel-expenses-and-mileage/): Does CIS apply to travel expenses and mileage? A short video answer, with the full transcript. - [Does CIS apply to work for homeowners? (video)](https://rightotax.co.uk/videos/does-cis-apply-to-work-for-homeowners/): Does CIS apply to work for homeowners? A short video answer, with the full transcript. - [Does HMRC pay interest on a late CIS refund? 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(video)](https://rightotax.co.uk/videos/how-do-i-authorise-an-agent-for-making-tax-digital-for-income-tax/): How do I authorise an agent for Making Tax Digital for Income Tax? A short video answer, with the full transcript. - [How do I check my CIS deductions with HMRC? (video)](https://rightotax.co.uk/videos/how-do-i-check-my-cis-deductions-with-hmrc/): How do I check my CIS deductions with HMRC? A short video answer, with the full transcript. - [How do I check the status of my CIS refund? (video)](https://rightotax.co.uk/videos/how-do-i-check-the-status-of-my-cis-refund/): How do I check the status of my CIS refund? A short video answer, with the full transcript. - [How do I claim a CIS refund as a self-employed subcontractor? (video)](https://rightotax.co.uk/videos/how-do-i-claim-a-cis-refund-as-a-self-employed-subcontractor/): How do I claim a CIS refund as a self-employed subcontractor? A short video answer, with the full transcript. - [How do I claim a CIS refund if I have lost my CIS statements? (video)](https://rightotax.co.uk/videos/how-do-i-claim-a-cis-refund-if-i-have-lost-my-cis-statements/): How do I claim a CIS refund if I have lost my CIS statements? A short video answer, with the full transcript. - [How do I contact HMRC about Making Tax Digital? (video)](https://rightotax.co.uk/videos/how-do-i-contact-hmrc-about-making-tax-digital/): How do I contact HMRC about Making Tax Digital? A short video answer, with the full transcript. - [How do I correct a mistake in a Making Tax Digital quarterly update? (video)](https://rightotax.co.uk/videos/how-do-i-correct-a-mistake-in-a-making-tax-digital-quarterly-update/): How do I correct a mistake in a Making Tax Digital quarterly update? A short video answer, with the full transcript. - [How do I file a Self Assessment tax return for the first time? 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(video)](https://rightotax.co.uk/videos/how-do-i-verify-a-cis-subcontractor/): How do I verify a CIS subcontractor? A short video answer, with the full transcript. - [How do I work out a CIS deduction? (video)](https://rightotax.co.uk/videos/how-do-i-work-out-a-cis-deduction/): How do I work out a CIS deduction? A short video answer, with the full transcript. - [How do trading losses work for sole traders? (video)](https://rightotax.co.uk/videos/how-do-trading-losses-work-for-sole-traders/): How do trading losses work for sole traders? A short video answer, with the full transcript. - [How does CIS work with VAT? (video)](https://rightotax.co.uk/videos/how-does-cis-work-with-vat/): How does CIS work with VAT? A short video answer, with the full transcript. - [How does mileage work in Making Tax Digital? (video)](https://rightotax.co.uk/videos/how-does-mileage-work-in-making-tax-digital/): How does mileage work in Making Tax Digital? A short video answer, with the full transcript. - [How does the High Income Child Benefit Charge work if I'm self-employed? (video)](https://rightotax.co.uk/videos/how-does-the-high-income-child-benefit-charge-work-if-i-am-self-employed/): How does the High Income Child Benefit Charge work if I'm self-employed? A short video answer, with the full transcript. - [How does Universal Credit work if I'm a self-employed tradesperson? (video)](https://rightotax.co.uk/videos/how-does-universal-credit-work-if-i-am-self-employed/): How does Universal Credit work if I'm a self-employed tradesperson? A short video answer, with the full transcript. - [How long do I need to keep business records as a sole trader? (video)](https://rightotax.co.uk/videos/how-long-do-i-need-to-keep-business-records/): How long do I need to keep business records as a sole trader? A short video answer, with the full transcript. - [How long does a CIS refund take? (video)](https://rightotax.co.uk/videos/how-long-does-a-cis-refund-take/): How long does a CIS refund take? A short video answer, with the full transcript. - [How much can I earn before paying tax when self-employed? (video)](https://rightotax.co.uk/videos/how-much-can-i-earn-before-paying-tax-when-self-employed/): How much can I earn before paying tax when self-employed? A short video answer, with the full transcript. - [How much CIS refund can I expect? (video)](https://rightotax.co.uk/videos/how-much-cis-refund-can-i-expect/): How much CIS refund can I expect? A short video answer, with the full transcript. - [How much do I take home on a CIS day rate? (video)](https://rightotax.co.uk/videos/how-much-do-i-take-home-on-a-cis-day-rate/): How much do I take home on a CIS day rate? A short video answer, with the full transcript. - [How much does an accountant charge for Making Tax Digital? (video)](https://rightotax.co.uk/videos/how-much-does-an-accountant-charge-for-making-tax-digital/): How much does an accountant charge for Making Tax Digital? A short video answer, with the full transcript. - [How much does an accountant cost for sole traders? (video)](https://rightotax.co.uk/videos/how-much-does-an-accountant-cost-for-sole-traders/): How much does an accountant cost for sole traders? A short video answer, with the full transcript. - [How much does bookkeeping cost sole traders? (video)](https://rightotax.co.uk/videos/how-much-does-bookkeeping-cost-sole-traders/): How much does bookkeeping cost sole traders? A short video answer, with the full transcript. - [How much mileage can I claim for my van in 2026-27? (video)](https://rightotax.co.uk/videos/how-much-mileage-can-i-claim-for-my-van/): How much mileage can I claim for my van in 2026-27? A short video answer, with the full transcript. - [How much should I set aside for tax as a self-employed tradesperson? (video)](https://rightotax.co.uk/videos/how-much-should-i-set-aside-for-tax-as-a-self-employed-tradesperson/): How much should I set aside for tax as a self-employed tradesperson? A short video answer, with the full transcript. - [How much tax does a CIS subcontractor pay? (video)](https://rightotax.co.uk/videos/how-much-tax-does-a-cis-subcontractor-pay/): How much tax does a CIS subcontractor pay? A short video answer, with the full transcript. - [How much tax does a self-employed labourer pay? (video)](https://rightotax.co.uk/videos/how-much-tax-does-a-self-employed-labourer-pay/): How much tax does a self-employed labourer pay? A short video answer, with the full transcript. - [How much tax will I pay as a self-employed electrician? (video)](https://rightotax.co.uk/videos/how-much-tax-will-i-pay-as-a-self-employed-electrician/): How much tax will I pay as a self-employed electrician? A short video answer, with the full transcript. - [Explainer videos — Making Tax Digital, CIS and landlord rules](https://rightotax.co.uk/videos/): Short plain-English explainer videos on Making Tax Digital, CIS and the landlord register, each made from a checked answer page with its sources. - [Is a CIS subcontractor employed or self-employed? (video)](https://rightotax.co.uk/videos/is-a-cis-subcontractor-employed-or-self-employed/): Is a CIS subcontractor employed or self-employed? A short video answer, with the full transcript. - [Is CIS deducted from retentions? (video)](https://rightotax.co.uk/videos/is-cis-deducted-from-retentions/): Is CIS deducted from retentions? A short video answer, with the full transcript. - [Is my CIS number the same as my UTR? (video)](https://rightotax.co.uk/videos/is-my-cis-number-the-same-as-my-utr/): Is my CIS number the same as my UTR? A short video answer, with the full transcript. - [Is my turnover before or after CIS deductions? (video)](https://rightotax.co.uk/videos/is-my-turnover-before-or-after-cis-deductions/): Is my turnover before or after CIS deductions? A short video answer, with the full transcript. - [Is there an age exemption for Making Tax Digital? (video)](https://rightotax.co.uk/videos/is-there-an-age-exemption-for-making-tax-digital/): Is there an age exemption for Making Tax Digital? A short video answer, with the full transcript. - [Is there any free Making Tax Digital software? (video)](https://rightotax.co.uk/videos/is-there-any-free-making-tax-digital-software/): Is there any free Making Tax Digital software? A short video answer, with the full transcript. - [Is there free MTD software with my business bank account? (video)](https://rightotax.co.uk/videos/is-there-free-mtd-software-with-my-business-bank-account/): Is there free MTD software with my business bank account? A short video answer, with the full transcript. - [Making Tax Digital for bricklayers: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-bricklayers/): Making Tax Digital for bricklayers: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for builders: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-builders/): Making Tax Digital for builders: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for CIS subcontractors: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-cis-subcontractors/): Making Tax Digital for CIS subcontractors: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for electricians: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-electricians/): Making Tax Digital for electricians: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for heating engineers: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-heating-engineers/): Making Tax Digital for heating engineers: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for joiners: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-joiners/): Making Tax Digital for joiners: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for kitchen fitters: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-kitchen-fitters/): Making Tax Digital for kitchen fitters: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for landscapers: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-landscapers/): Making Tax Digital for landscapers: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for painters and decorators: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-painters-and-decorators/): Making Tax Digital for painters and decorators: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for plasterers: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-plasterers/): Making Tax Digital for plasterers: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for plumbers: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-plumbers/): Making Tax Digital for plumbers: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for roofers: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-roofers/): Making Tax Digital for roofers: what changes in April 2027. A short video answer, with the full transcript. - [Making Tax Digital for tilers: what changes in April 2027 (video)](https://rightotax.co.uk/videos/mtd-for-tilers/): Making Tax Digital for tilers: what changes in April 2027. A short video answer, with the full transcript. - [Should a tradesperson be a sole trader or a limited company? (video)](https://rightotax.co.uk/videos/should-a-tradesperson-be-a-sole-trader-or-a-limited-company/): Should a tradesperson be a sole trader or a limited company? A short video answer, with the full transcript. - [Should I pay voluntary Class 2 National Insurance? (video)](https://rightotax.co.uk/videos/should-i-pay-voluntary-class-2-national-insurance/): Should I pay voluntary Class 2 National Insurance? A short video answer, with the full transcript. - [Should I use the VAT Flat Rate Scheme as a tradesperson? (video)](https://rightotax.co.uk/videos/should-i-use-the-vat-flat-rate-scheme-as-a-tradesperson/): Should I use the VAT Flat Rate Scheme as a tradesperson? A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed bricklayers (video)](https://rightotax.co.uk/videos/trades-bricklayers/): Tax, CIS and Making Tax Digital for self-employed bricklayers. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed builders (video)](https://rightotax.co.uk/videos/trades-builders/): Tax, CIS and Making Tax Digital for self-employed builders. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed carpenters and joiners (video)](https://rightotax.co.uk/videos/trades-carpenters-and-joiners/): Tax, CIS and Making Tax Digital for self-employed carpenters and joiners. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed dryliners (video)](https://rightotax.co.uk/videos/trades-dryliners/): Tax, CIS and Making Tax Digital for self-employed dryliners. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed electricians (video)](https://rightotax.co.uk/videos/trades-electricians/): Tax, CIS and Making Tax Digital for self-employed electricians. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed flooring fitters (video)](https://rightotax.co.uk/videos/trades-flooring-fitters/): Tax, CIS and Making Tax Digital for self-employed flooring fitters. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed glaziers and window fitters (video)](https://rightotax.co.uk/videos/trades-glaziers-and-window-fitters/): Tax, CIS and Making Tax Digital for self-employed glaziers and window fitters. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed groundworkers (video)](https://rightotax.co.uk/videos/trades-groundworkers/): Tax, CIS and Making Tax Digital for self-employed groundworkers. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed HVAC engineers (video)](https://rightotax.co.uk/videos/trades-hvac-engineers/): Tax, CIS and Making Tax Digital for self-employed HVAC engineers. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed kitchen and bathroom fitters (video)](https://rightotax.co.uk/videos/trades-kitchen-and-bathroom-fitters/): Tax, CIS and Making Tax Digital for self-employed kitchen and bathroom fitters. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed labourers (video)](https://rightotax.co.uk/videos/trades-labourers/): Tax, CIS and Making Tax Digital for self-employed labourers. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed landscapers and gardeners (video)](https://rightotax.co.uk/videos/trades-landscapers-and-gardeners/): Tax, CIS and Making Tax Digital for self-employed landscapers and gardeners. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed painters and decorators (video)](https://rightotax.co.uk/videos/trades-painters-and-decorators/): Tax, CIS and Making Tax Digital for self-employed painters and decorators. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed plant operators (video)](https://rightotax.co.uk/videos/trades-plant-operators/): Tax, CIS and Making Tax Digital for self-employed plant operators. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed plasterers (video)](https://rightotax.co.uk/videos/trades-plasterers/): Tax, CIS and Making Tax Digital for self-employed plasterers. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed plumbers and gas engineers (video)](https://rightotax.co.uk/videos/trades-plumbers-and-gas-engineers/): Tax, CIS and Making Tax Digital for self-employed plumbers and gas engineers. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed roofers (video)](https://rightotax.co.uk/videos/trades-roofers/): Tax, CIS and Making Tax Digital for self-employed roofers. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed scaffolders (video)](https://rightotax.co.uk/videos/trades-scaffolders/): Tax, CIS and Making Tax Digital for self-employed scaffolders. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed steel fixers (video)](https://rightotax.co.uk/videos/trades-steel-fixers/): Tax, CIS and Making Tax Digital for self-employed steel fixers. A short video answer, with the full transcript. - [Tax, CIS and Making Tax Digital for self-employed tilers (video)](https://rightotax.co.uk/videos/trades-tilers/): Tax, CIS and Making Tax Digital for self-employed tilers. A short video answer, with the full transcript. - [What are payments on account? (video)](https://rightotax.co.uk/videos/what-are-payments-on-account/): What are payments on account? A short video answer, with the full transcript. - [What are simplified expenses for the self-employed? (video)](https://rightotax.co.uk/videos/what-are-simplified-expenses-for-the-self-employed/): What are simplified expenses for the self-employed? A short video answer, with the full transcript. - [What are the CIS deduction rates? (video)](https://rightotax.co.uk/videos/what-are-the-cis-deduction-rates/): What are the CIS deduction rates? A short video answer, with the full transcript. - [What are the Making Tax Digital quarterly update deadlines? (video)](https://rightotax.co.uk/videos/what-are-the-making-tax-digital-quarterly-update-deadlines/): What are the Making Tax Digital quarterly update deadlines? A short video answer, with the full transcript. - [What are the penalties for Making Tax Digital? (video)](https://rightotax.co.uk/videos/what-are-the-penalties-for-making-tax-digital/): What are the penalties for Making Tax Digital? A short video answer, with the full transcript. - [What are the penalties and interest for paying Self Assessment late? (video)](https://rightotax.co.uk/videos/what-are-the-self-assessment-late-payment-penalties-and-interest/): What are the penalties and interest for paying Self Assessment late? A short video answer, with the full transcript. - [What are transition profits from basis period reform? (video)](https://rightotax.co.uk/videos/what-are-transition-profits-from-basis-period-reform/): What are transition profits from basis period reform? A short video answer, with the full transcript. - [What changed in CIS in 2026? (video)](https://rightotax.co.uk/videos/what-changed-in-cis-in-2026/): What changed in CIS in 2026? A short video answer, with the full transcript. - [What counts as qualifying income for Making Tax Digital? (video)](https://rightotax.co.uk/videos/what-counts-as-qualifying-income-for-making-tax-digital/): What counts as qualifying income for Making Tax Digital? A short video answer, with the full transcript. - [What do sole traders earning over £30,000 need to do for Making Tax Digital? (video)](https://rightotax.co.uk/videos/what-do-sole-traders-earning-over-30000-need-to-do-for-making-tax-digital/): What do sole traders earning over £30,000 need to do for Making Tax Digital? A short video answer, with the full transcript. - [What does unmatched mean when a contractor verifies me under CIS? (video)](https://rightotax.co.uk/videos/what-does-unmatched-mean-when-a-contractor-verifies-me-under-cis/): What does unmatched mean when a contractor verifies me under CIS? A short video answer, with the full transcript. - [What expense categories does Making Tax Digital use? (video)](https://rightotax.co.uk/videos/what-expense-categories-does-making-tax-digital-use/): What expense categories does Making Tax Digital use? A short video answer, with the full transcript. - [What expenses can a CIS subcontractor claim? (video)](https://rightotax.co.uk/videos/what-expenses-can-a-cis-subcontractor-claim/): What expenses can a CIS subcontractor claim? A short video answer, with the full transcript. - [What expenses can a self-employed bricklayer claim? (video)](https://rightotax.co.uk/videos/what-expenses-can-a-self-employed-bricklayer-claim/): What expenses can a self-employed bricklayer claim? A short video answer, with the full transcript. - [What expenses can a self-employed builder claim? (video)](https://rightotax.co.uk/videos/what-expenses-can-a-self-employed-builder-claim/): What expenses can a self-employed builder claim? A short video answer, with the full transcript. - [What expenses can a self-employed carpenter or joiner claim? (video)](https://rightotax.co.uk/videos/what-expenses-can-a-self-employed-carpenter-claim/): What expenses can a self-employed carpenter or joiner claim? A short video answer, with the full transcript. - [What expenses can a self-employed electrician claim? (video)](https://rightotax.co.uk/videos/what-expenses-can-a-self-employed-electrician-claim/): What expenses can a self-employed electrician claim? A short video answer, with the full transcript. - [What expenses can a self-employed gardener or landscaper claim? (video)](https://rightotax.co.uk/videos/what-expenses-can-a-self-employed-gardener-or-landscaper-claim/): What expenses can a self-employed gardener or landscaper claim? A short video answer, with the full transcript. - [What expenses can a self-employed gas engineer claim? (video)](https://rightotax.co.uk/videos/what-expenses-can-a-self-employed-gas-engineer-claim/): What expenses can a self-employed gas engineer claim? A short video answer, with the full transcript. - [What expenses can a self-employed painter and decorator claim? (video)](https://rightotax.co.uk/videos/what-expenses-can-a-self-employed-painter-and-decorator-claim/): What expenses can a self-employed painter and decorator claim? A short video answer, with the full transcript. - [What expenses can a self-employed plasterer claim? (video)](https://rightotax.co.uk/videos/what-expenses-can-a-self-employed-plasterer-claim/): What expenses can a self-employed plasterer claim? A short video answer, with the full transcript. - [What expenses can a self-employed plumber claim? (video)](https://rightotax.co.uk/videos/what-expenses-can-a-self-employed-plumber-claim/): What expenses can a self-employed plumber claim? A short video answer, with the full transcript. - [What expenses can a self-employed roofer claim? (video)](https://rightotax.co.uk/videos/what-expenses-can-a-self-employed-roofer-claim/): What expenses can a self-employed roofer claim? A short video answer, with the full transcript. - [What expenses can I claim as a self-employed tradesperson? (video)](https://rightotax.co.uk/videos/what-expenses-can-i-claim-as-a-self-employed-tradesperson/): What expenses can I claim as a self-employed tradesperson? A short video answer, with the full transcript. - [What happens at the end of the tax year in Making Tax Digital? (video)](https://rightotax.co.uk/videos/what-happens-at-the-end-of-the-tax-year-in-making-tax-digital/): What happens at the end of the tax year in Making Tax Digital? A short video answer, with the full transcript. - [What happens if I file my Self Assessment tax return late? (video)](https://rightotax.co.uk/videos/what-happens-if-i-file-my-self-assessment-tax-return-late/): What happens if I file my Self Assessment tax return late? A short video answer, with the full transcript. - [What happens if I miss a Making Tax Digital quarterly update? (video)](https://rightotax.co.uk/videos/what-happens-if-i-miss-a-making-tax-digital-quarterly-update/): What happens if I miss a Making Tax Digital quarterly update? A short video answer, with the full transcript. - [What happens if I register as self-employed late? (video)](https://rightotax.co.uk/videos/what-happens-if-i-register-as-self-employed-late/): What happens if I register as self-employed late? A short video answer, with the full transcript. - [What happens in an HMRC compliance check? (video)](https://rightotax.co.uk/videos/what-happens-in-an-hmrc-compliance-check/): What happens in an HMRC compliance check? A short video answer, with the full transcript. - [What happens to my CIS deductions if I stop trading? (video)](https://rightotax.co.uk/videos/what-happens-to-my-cis-deductions-if-i-stop-trading/): What happens to my CIS deductions if I stop trading? A short video answer, with the full transcript. - [What happens to my tax if a customer does not pay me? (video)](https://rightotax.co.uk/videos/what-happens-to-my-tax-if-a-customer-does-not-pay-me/): What happens to my tax if a customer does not pay me? A short video answer, with the full transcript. - [What happens to tax when I sell my work van? (video)](https://rightotax.co.uk/videos/what-happens-to-tax-when-i-sell-my-van/): What happens to tax when I sell my work van? A short video answer, with the full transcript. - [What if my contractor has not paid my CIS deductions to HMRC? (video)](https://rightotax.co.uk/videos/what-if-my-contractor-has-not-paid-my-cis-deductions-to-hmrc/): What if my contractor has not paid my CIS deductions to HMRC? A short video answer, with the full transcript. - [What is a CIS payment and deduction statement? (video)](https://rightotax.co.uk/videos/what-is-a-cis-payment-and-deduction-statement/): What is a CIS payment and deduction statement? A short video answer, with the full transcript. - [What is a deemed contractor under CIS? (video)](https://rightotax.co.uk/videos/what-is-a-deemed-contractor-under-cis/): What is a deemed contractor under CIS? A short video answer, with the full transcript. - [What is a UTR number and where do I find it? (video)](https://rightotax.co.uk/videos/what-is-a-utr-number-and-where-do-i-find-it/): What is a UTR number and where do I find it? A short video answer, with the full transcript. - [What is Making Tax Digital for Income Tax? (video)](https://rightotax.co.uk/videos/what-is-making-tax-digital-for-income-tax/): What is Making Tax Digital for Income Tax? A short video answer, with the full transcript. - [What is the annual investment allowance? (video)](https://rightotax.co.uk/videos/what-is-the-annual-investment-allowance/): What is the annual investment allowance? A short video answer, with the full transcript. - [What is the best MTD software for builders and other CIS subcontractors? (video)](https://rightotax.co.uk/videos/what-is-the-best-mtd-software-for-builders/): What is the best MTD software for builders and other CIS subcontractors? A short video answer, with the full transcript. - [What is the best MTD software for sole traders? (video)](https://rightotax.co.uk/videos/what-is-the-best-mtd-software-for-sole-traders/): What is the best MTD software for sole traders? A short video answer, with the full transcript. - [What is the cash basis for sole traders? (video)](https://rightotax.co.uk/videos/what-is-the-cash-basis-for-sole-traders/): What is the cash basis for sole traders? A short video answer, with the full transcript. - [What is the cheapest way to do a tax return as a sole trader? (video)](https://rightotax.co.uk/videos/what-is-the-cheapest-way-to-do-a-tax-return-as-a-sole-trader/): What is the cheapest way to do a tax return as a sole trader? A short video answer, with the full transcript. - [What is the CIS monthly return deadline? (video)](https://rightotax.co.uk/videos/what-is-the-cis-monthly-return-deadline/): What is the CIS monthly return deadline? A short video answer, with the full transcript. - [What is a CIS tax month? (video)](https://rightotax.co.uk/videos/what-is-the-cis-tax-month/): What is a CIS tax month? A short video answer, with the full transcript. - [What is the difference between CIS deducted and CIS suffered? (video)](https://rightotax.co.uk/videos/what-is-the-difference-between-cis-deducted-and-cis-suffered/): What is the difference between CIS deducted and CIS suffered? A short video answer, with the full transcript. - [What is the difference between Making Tax Digital for VAT and for Income Tax? (video)](https://rightotax.co.uk/videos/what-is-the-difference-between-making-tax-digital-for-vat-and-for-income-tax/): What is the difference between Making Tax Digital for VAT and for Income Tax? A short video answer, with the full transcript. - [What is the Self Assessment deadline for 2025-26? (video)](https://rightotax.co.uk/videos/what-is-the-self-assessment-deadline-for-2025-26/): What is the Self Assessment deadline for 2025-26? A short video answer, with the full transcript. - [What is the trading allowance? (video)](https://rightotax.co.uk/videos/what-is-the-trading-allowance/): What is the trading allowance? A short video answer, with the full transcript. - [What is the VAT domestic reverse charge for construction? (video)](https://rightotax.co.uk/videos/what-is-the-vat-domestic-reverse-charge-for-construction/): What is the VAT domestic reverse charge for construction? A short video answer, with the full transcript. - [What National Insurance do self-employed tradespeople pay in 2026-27? (video)](https://rightotax.co.uk/videos/what-national-insurance-do-self-employed-tradespeople-pay/): What National Insurance do self-employed tradespeople pay in 2026-27? A short video answer, with the full transcript. - [What records do I need to keep for Making Tax Digital? (video)](https://rightotax.co.uk/videos/what-records-do-i-need-to-keep-for-making-tax-digital/): What records do I need to keep for Making Tax Digital? A short video answer, with the full transcript. - [What should a CIS subcontractor invoice include? (video)](https://rightotax.co.uk/videos/what-should-a-cis-subcontractor-invoice-include/): What should a CIS subcontractor invoice include? A short video answer, with the full transcript. - [What should a sole trader invoice include? (video)](https://rightotax.co.uk/videos/what-should-a-sole-trader-invoice-include/): What should a sole trader invoice include? A short video answer, with the full transcript. - [What VAT rate do builders charge? (video)](https://rightotax.co.uk/videos/what-vat-rate-do-builders-charge/): What VAT rate do builders charge? A short video answer, with the full transcript. - [What work is covered by CIS? (video)](https://rightotax.co.uk/videos/what-work-is-covered-by-cis/): What work is covered by CIS? A short video answer, with the full transcript. - [When does Making Tax Digital start for builders? (video)](https://rightotax.co.uk/videos/when-does-making-tax-digital-start-for-builders/): When does Making Tax Digital start for builders? A short video answer, with the full transcript. - [Who pays the penalty if AI software gets my tax return wrong? (video)](https://rightotax.co.uk/videos/who-pays-the-penalty-if-ai-software-gets-my-tax-return-wrong/): Who pays the penalty if AI software gets my tax return wrong? A short video answer, with the full transcript. - [Why has my contractor deducted 30% CIS? (video)](https://rightotax.co.uk/videos/why-has-my-contractor-deducted-30-percent-cis/): Why has my contractor deducted 30% CIS? A short video answer, with the full transcript. - [Why is my CIS refund delayed? (video)](https://rightotax.co.uk/videos/why-is-my-cis-refund-delayed/): Why is my CIS refund delayed? A short video answer, with the full transcript. ## Company - [About Righto Tax — who we are and our registrations](https://rightotax.co.uk/about/): Righto Tax is a trading name of NJG Consultancy Ltd. Who runs the service, how to reach us, and where each of our registrations stands. - [Affiliate programme — recommend us to tradespeople and landlords](https://rightotax.co.uk/affiliates/): Recommend Righto Tax to tradespeople or landlords and earn a share of their first-year fees. The programme opens soon. - [Making Tax Digital readiness tracker](https://rightotax.co.uk/data/mtd-readiness/): Righto Tax's monthly tracker of when Making Tax Digital starts for the sole traders and landlords who use our free checker. First release 1 November 2026. - [Making Tax Digital software census](https://rightotax.co.uk/data/mtd-software/): All 173 products on HMRC’s Making Tax Digital for Income Tax software finder, counted by what they can do: sole traders, landlords, CIS, free versions and mobile apps. Checked 18 October 2026. - [For accountants — refer the small trades clients that don’t fit your practice](https://rightotax.co.uk/for-accountants/): Refer sole-trader tradespeople and CIS subcontractors who don’t fit your practice to Righto Tax. We only take the clients you send. We never approach the rest of your clients. The referral programme isn’t open yet. - [Making Tax Digital for the self-employed](https://rightotax.co.uk/): Four quarterly updates a year. Prepared for you. We sort your books and prepare your quarterly figures. You send them to HMRC yourself with free Making Tax Digital software. - [Refer a friend](https://rightotax.co.uk/refer/): Opening soon. Your friend gets their first full-price month of Trades Tax free, and once they have paid for one, you get a free month too. - [Security — how we protect your data](https://rightotax.co.uk/security/): How Righto Tax protects your financial data: no passwords asked for, no bank logins, encryption, EU hosting, backups and an audit trail. ## Legal - [Complaints](https://rightotax.co.uk/complaints/): How to complain and what happens next. - [Cookies](https://rightotax.co.uk/cookies/): Which cookies this site uses. - [Privacy notice](https://rightotax.co.uk/privacy/): What personal information we collect, why, how long we keep it and your rights. - [Terms of Service](https://rightotax.co.uk/terms/): The terms that apply when you use our services: plans, prices, cancelling, our filing guarantee and our liability. ## Other pages - [](https://rightotax.co.uk/.well-known/atproto-did/): - [Accessibility](https://rightotax.co.uk/accessibility/): How accessible this site is, how we tested it, and how to tell us about a problem. - [How we use AI](https://rightotax.co.uk/ai/): Which jobs AI does at Righto Tax, what it sees, and what it never does. - [Righto Tax for Cleaners — Making Tax Digital for cleaners](https://rightotax.co.uk/cleaners/): Making Tax Digital for self-employed cleaners: upload your bank statements and every line is sorted into HMRC’s boxes. You check every figure. - [Company information](https://rightotax.co.uk/company/): Who runs Righto Tax: NJG Consultancy Ltd, company 16095900, and its registrations. - [Righto Tax for Consultants — Making Tax Digital for consultants and freelancers](https://rightotax.co.uk/consultants/): Making Tax Digital for self-employed consultants and freelancers: upload your bank statements and every line is sorted into HMRC’s boxes. You check every figure. - [Righto Tax for Creatives — Making Tax Digital for creatives](https://rightotax.co.uk/creatives/): Making Tax Digital for self-employed creatives: upload your bank statements and every line is sorted into HMRC’s boxes. You check every figure. - [Righto Tax for Drivers — Making Tax Digital for drivers](https://rightotax.co.uk/drivers/): Making Tax Digital for self-employed drivers: upload your bank statements and every line is sorted into HMRC’s boxes. You check every figure. - [Questions people ask](https://rightotax.co.uk/faq/): Answers about Righto Tax: Making Tax Digital, your figures, prices, VAT and cancelling. - [Righto Tax for Hair and Beauty — Making Tax Digital for hair and beauty professionals](https://rightotax.co.uk/hair-and-beauty/): Making Tax Digital for self-employed hair and beauty professionals: upload your bank statements and every line is sorted into HMRC’s boxes. You check every figure. - [31 January 2027: the tax return deadline for trades](https://rightotax.co.uk/self-assessment-deadline/): Your 2025-26 Self Assessment return and tax are due by 31 January 2027. Who must file, what’s due with payments on account, the penalties, and a checklist for CIS subcontractors and sole traders. ## Optional - [Full text of every page](https://rightotax.co.uk/llms-full.txt): the plain-text content of the pages above, except the legal documents.