What expenses can a CIS subcontractor claim?

What expenses can a CIS subcontractor claim? Self-employed CIS subcontractors can claim costs used only for their business: tools, materials, van costs or 55p a mile in 2026-27, protective clothing, the business share of their phone, insurance and training. Personal costs are not allowed. Under simplified expenses, GOV.UK gives 55p a mile for the first 10,000 business miles and 25p a mile after that for cars and goods vehicles such as vans in 2026-27. Before 6 April 2026 the first rate was 45p. Often, yes. HMRC's manual allows home-to-site travel for an itinerant trader, such as a jobbing builder, who works at a series of temporary sites from a base at home. Regular travel to one fixed place of work is not allowed. Yes. GOV.UK allows protective clothing needed for your work, such as safety boots and hard hats, and overalls used only for work. Everyday clothes are not allowed, even if you wear them on site. Read the full answer, with every source, at rightotax.co.uk.