CIS / Construction
What Expenses Can CIS Workers Claim?
If you work under CIS as a subcontractor, claiming expenses correctly can make a huge difference to your tax bill.
But many construction workers either:
miss legitimate expenses
lose receipts
or simply don’t know what they can claim.
The result? 👉 paying more tax than necessary.
Can CIS workers claim expenses?
Yes.
According to HM Revenue & Customs, self-employed subcontractors working under CIS can usually claim allowable business expenses that are: 👉 “wholly and exclusively” for work purposes.
These expenses reduce your taxable profit, which may:
lower your tax bill
increase your CIS refund
Common expenses CIS workers can claim
🛠 Tools & equipment
This may include:
hand tools
power tools
safety equipment
replacement tools
👷 Protective clothing
You may be able to claim:
hard hats
hi-vis clothing
safety boots
gloves and PPE
Normal everyday clothing is not usually allowable.
⛽ Travel & mileage
Business-related travel may include:
fuel costs
mileage
parking
toll charges
Travel between temporary job sites is commonly claimed.
📱 Phone & admin costs
You may also claim business-related:
phone usage
internet costs
software subscriptions
stationery
🚐 Vehicle expenses
If you use a van or work vehicle for business, certain running costs may also qualify.
What expenses are NOT allowed?
HMRC generally does not allow:
personal expenses
ordinary clothing
private travel
family expenses
non-business purchases
Guidance on allowable expenses is available through GOV.UK.
Why many CIS workers miss expenses
The biggest problem is usually: 👉 poor record keeping
Many subcontractors:
lose receipts
forget purchases
don’t track mileage
mix business and personal spending
Over time, this can cost hundreds or even thousands in overpaid tax.
Why receipts matter
If HMRC asks questions about your return, you may need proof of:
purchases
travel
equipment
expenses claimed
Good organisation protects you if records are ever reviewed.
The biggest mistake subcontractors make
Many people only start organising paperwork in January before the tax deadline.
By then:
receipts are missing
expenses are forgotten
stress levels rise quickly
This is why tracking expenses throughout the year is much easier.
A simpler way to stay organised
With TaxBot, you can:
Store receipts instantly
Track CIS expenses digitally
Keep records organised automatically
Stay prepared for Self Assessment and refunds
Final thoughts
Claiming allowable expenses correctly is one of the best ways for CIS workers to reduce their tax bill legally.
👉 The key is simple: keep accurate records and stay organised throughout the year.
👉 Want an easier way to track CIS expenses? Try TaxBot and stay organised without the stress.
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