

Costs of travelling, eating and staying overnight at a temporary site Yes – if you have paid for the replacement of tools/equipment rather than your employer, and the same/similar item was not available to use from your employer, you can claim these expenses backĮg. Yes – however as a CIS worker, if you don’t have a standard uniform (and wear every day jeans/t-shirt etc to work) only compulsory protective wear can be expensed (eg. purchased or hired tools, protective clothing, uniform laundering (for PAYE) Yes - as long as the costs are for a vehicle used for business useĮg. Yes - as long as they are purchased for business use What expenses can I claim tax back on as a builder? As a PAYE worker, you are only able to claim mileage costs when travelling to a temporary place of work. As a CIS worker, this means that you are able to claim expenses on the miles you have driven for your contracts. Mileage can be claimed as an expense as long as the miles are incurred when travelling to a temporary place of work. General Business ExpensesĪs a CIS builder you are able to claim expenses back on things such as public liability insurance, union fees or working in a home office etc.Īs a PAYE worker you are able to claim expenses back for trade union and subscription fees, as long as they relate to your specific job. For example phone, stationary or postage costs.Īs a PAYE builder you are unlikely to incur any admin costs, and are therefore unable to claim expenses in this category. Builder Admin CostsĪs a CIS worker, your ‘remaining admin costs’ are considered any expenses that aren’t incurred in any of the other categories but relate to your work. However, if you are required to temporarily work somewhere else (at another construction site, for example) you will be able to claim travel and subsistence expenses during your time there. If your contract length is uncertain, the workplace will be seen as a temporary workplace until you have been there for 24 months, it would then be considered permanent.Īs a PAYE worker with one permanent place of work, you are unable to claim expenses on travel and subsistence. A workplace is considered temporary if your contract is below 24 months. Travel and Subsistence ExpensesĪs a CIS worker, you are able to claim back travel and subsistence expenses during your time at a temporary workplace. For more information, see our uniform expenses guide.

You may also be able to claim back for wearing uniform or protective equipment as either a CIS or PAYE worker. As a CIS worker, you are able to claim the purchase or replacement of tools as an expense. If you work PAYE, you are able to claim expenses for any tools or equipment that you have paid for, if the same or similar item was not available from your employer. Claiming for Tools, Equipment and Uniform Claiming Motor Vehicle Costs as a BuilderĪs with capital expenses, as long as the vehicle you buy is used exclusively for business use, you will be able to claim the tax back on things such as fuel, insurance and road tax. For example, if you buy a laptop that you use exclusively for work or a car that you use only for work-related travel. However, if you’re a builder working under CIS, you are able to claim capital expenses providing they are purchased for business use.

Self employed expenses – what can I claim? Claiming Capital Expenses as a BuilderĪs a PAYE builder you are unfortunately unable to claim capital expenses. There are, however, some differences to what you can claim depending on whether you’re a CIS or PAYE worker.

Guide to Expenses for Construction WorkersĪs a builder, whether you’re paid through PAYE or work under the Construction Industry Scheme (CIS), you may be surprised at what expenses you can claim back.
