Track CIS deductions, receipts and mileage in one app
Materials, tools, PPE, mileage to site — tracked and ready for your tax return.
Stop losing receipts in the van
Receipts on site
Buy materials, scan the receipt on the spot. AI extracts the store, amount, date, VAT, and categorises it to the right HMRC box.
CIS deductions tracked
Log CIS payments with contractor name, gross amount, deduction rate (20%, 30%, or gross), and net received. See the balance against your tax bill.
Tax return ready
When it's time for Self Assessment, export a CSV or PDF with everything categorised to SA103F boxes. Send it to your accountant or use it yourself.
What PocketReceipt tracks for construction workers
CIS Payment Tracking
Log every CIS payment: contractor name, gross, materials, deduction rate (20%/30%/gross), and net received. See your running CIS balance against income tax.
Materials & Tools
Scan receipts for building materials, power tools, fixings, and consumables. Each one categorised and ready for your return.
Mileage to Site
Log journeys to job sites with GPS or manual entry. HMRC 55p/25p rates auto-calculated. Track per vehicle — van, car, or motorcycle.
PPE & Workwear
Safety boots, hard hats, hi-vis, gloves — all claimable. Scan the receipt, it's categorised automatically.
Tax Forecast
See an estimate of what you owe — income tax, National Insurance, and CIS deductions already paid. Updated as you add records.
CSV & PDF Export
Export everything for your accountant or Self Assessment. SA103F box mapping, quarterly breakdown, CIS summary included.
Three steps to organised records
Scan & Log
Scan receipts for materials and tools. Log CIS payments when you get paid. Track mileage to each job site.
Review
The app categorises everything to HMRC boxes. Smart warnings flag duplicates and capital items over £1,000.
Export
Download a CSV or PDF with everything organised. Send it to your accountant or use it for Self Assessment.
Allowable expenses for CIS subbies
HMRC lets you deduct any cost that is wholly and exclusively for your construction business. The table below maps a typical UK subcontractor's spend to the boxes on SA103F (self-employment full pages). CIS deductions taken at source by your contractors are not an expense — they're tax you've already paid and go in their own box at the end of the return.
| Expense | Claim? | SA103F box | Notes |
|---|---|---|---|
| Materials you directly paid for (bricks, sand, cement, copper pipe, timber, plasterboard) | Yes | Box 17 — Cost of goods bought for resale or goods used | Keep merchant receipts. If you invoice the contractor for them, split labour and materials so CIS comes off labour only. |
| Plant hire (cement mixer, scaffold tower, mini-digger, pump) | Yes | Box 17 / Box 30 | Hired in for a specific job — direct cost. You cannot claim a "materials" deduction under CIS for plant or scaffold you own outright. |
| Hand tools (trowel, hammer, set square, levels, tape, knife) | Yes | Box 22 — Repairs and maintenance / Box 30 | Small kit that wears out and gets replaced regularly. |
| Power tools (SDS drill, mitre saw, breaker, nailer, cordless kit) | Yes | Box 22 / Box 49 — AIA (traditional) | Under cash basis (default since April 2024) include with other expenses. Under traditional accounting claim through Annual Investment Allowance. |
| Van running costs — insurance, MOT, servicing, fuel, repairs (actual-cost method) | Yes | Box 20 — Car, van and travel expenses | Only if you are not using simplified mileage on the same van. |
| Mileage to temporary sites (simplified) | Yes | Box 20 | 55p first 10,000 business miles, 25p after that. Home → site is allowable if the site is a temporary workplace. |
| Travel from home to a single site you've worked at for more than 24 months | No | — | HMRC's 24-month rule (EIM32080) treats it as a regular workplace; travel becomes ordinary commuting. |
| Safety boots, hi-vis, hard hat, dust mask, gloves, knee pads — PPE | Yes | Box 30 — Other business expenses | Protective and specialist work clothing only. |
| Plain trousers, T-shirts, ordinary trainers | No | — | HMRC: "you cannot claim for everyday clothing (even if you wear it for work)." |
| CSCS card renewal, CITB levy, NVQ refresher training, IPAF / PASMA tickets | Yes | Box 30 | Refresher training and trade-essential certificates. Courses to retrain into a new trade are not allowable. |
| Trade body subscriptions (FMB, NICEIC, NHBC, NAPIT, Gas Safe) | Yes | Box 30 | Listed by HMRC as an example of allowable subscriptions. |
| Mobile phone bill — business proportion | Partly | Box 23 — Phone, fax, stationery and other office costs | Estimate honestly. 50–80% is usually defensible for a working subbie. |
| Accounting software, scheduling app, cloud storage | Yes | Box 23 | Monthly subscriptions count — keep the email receipt. |
| Working from home flat rate (admin, quoting, invoicing) | Yes | Box 21 — Rent, rates, power and insurance costs | £10 / £18 / £26 a month for 25–50 / 51–100 / 101+ hours of business use. |
| Accountant or bookkeeper fees | Yes | Box 28 — Accountancy, legal and other professional fees | Including the cost of preparing your Self Assessment. |
| Public liability insurance, tool insurance, van insurance (if claiming actual costs) | Yes | Box 21 | Annual premiums in full. |
| Subcontractor labour you pay (if you take on a junior subbie) | Yes | Box 18 — Construction industry | You must also register as a CIS contractor and file monthly CIS returns. From 6 April 2026, that includes months when you didn't pay anyone: file a nil return or tell HMRC you're inactive. If you don't, that's a £100 late-filing penalty. |
| Food, drink and lunch on site | No | — | Subsistence only counts on overnight trips away from your normal area. Daily lunch is not "wholly and exclusively" for the business. |
| Speeding fines, parking penalties | No | — | Fines are never allowable, even on a clear business trip. |
| CIS deductions taken from your payments by contractors | Tax credit (not expense) | Box 81 — Total CIS deductions taken from your payments by contractors | Set against your final tax bill; any excess is refunded. |
Box numbers from HMRC SA103F Notes 2026. If your turnover is under £90,000 you can use the shorter SA103S — boxes 11–19 map to the same expense categories and Box 38 is the CIS deductions total. Under cash basis (the default for sole traders since 6 April 2024) equipment can be included with other expenses rather than going through the separate AIA box.
Liam, a Newcastle bricklayer earning £52,000
The setup
Liam is 38, lives in Newcastle and has been a CIS-registered self-employed bricklayer for nine years. He works through three regional contractors on housing-estate jobs, each lasting four to eight months. Gross turnover for 2025–26 is £52,000, all labour (the contractors supply the bricks). He drives his Transit Connect 18,000 business miles a year between sites and the merchant.
What's already happened — CIS at source
Liam is registered for CIS, so each contractor deducts 20% from his payments and pays it to HMRC. Total deducted across the year: £10,400. He gets a CIS Payment and Deduction Statement from each contractor within 14 days of the end of each tax month — he keeps every one.
What he claims at year end
Tracked through PocketReceipt as the year went along:
The maths
Gross turnover £52,000 minus £9,821 expenses leaves a taxable profit of £42,179. After the £12,570 personal allowance, £29,609 falls in the basic-rate band. Income Tax at 20% is £5,922. Class 4 NICs at 6% on profits between £12,570 and £50,270 add £1,777. Total tax due: £7,699.
HMRC already has £10,400 in CIS deductions from him. So Liam is due a refund of £2,701 on his 2025–26 return — paid by HMRC within weeks of filing.
What it would have cost without the records
If Liam had only claimed the obvious — fuel receipts, his accountant fee and boots, around £3,150 — his taxable profit would be £48,850. Income Tax would be £7,256 and Class 4 NICs £2,177, total tax due £9,433. With £10,400 of CIS at source, his refund would be only £967 — £1,734 less in his bank account. The records pay for themselves.
Common tax mistakes UK CIS subbies make
- Not registering for CISIf you're not on HMRC's CIS register your contractors must deduct 30% from every payment instead of 20%. Registration is free, takes minutes online, and the rate drops immediately.
- Reporting the net (after-CIS) amount as turnoverSelf Assessment turnover is the GROSS amount the contractor billed — before they deducted CIS — not what landed in your bank. Then you enter the deductions in Box 81 (or Box 38 on SA103S) to set them against your final bill. Reporting net understates income and HMRC will spot it.
- Losing CIS Payment and Deduction StatementsBy law the contractor must give you one within 14 days of the end of each tax month. Without them, you can't prove the deductions, and recovery is delayed. Chase any missing statement the day after the 19th of the month.
- Claiming travel to a site you've worked on for over 24 monthsHMRC's 24-month rule treats a long-term site as your regular workplace, and travel from home becomes ordinary commuting. As soon as you know a site will run beyond 24 months, the deduction stops on that date.
- Treating daily food and drink on site as subsistenceSubsistence is only allowable on overnight trips away from your normal working area. Buying lunch on a regular site is no more allowable for a subbie than it is for any other worker — everyone has to eat.
- Trying to claim ordinary clothes as workwearPlain trousers, T-shirts and ordinary trainers are never allowable, even if you only ever wear them on site. PPE, branded uniform, hi-vis, hard hat and safety boots: yes.
- Forgetting the materials carve-out on mixed invoicesIf you invoice a contractor for labour and materials together, split the two on the invoice and back the materials with merchant receipts. CIS comes off the labour portion only. Mix them and the contractor will deduct on the full lot — you lose 20% on the materials too.
- Claiming "materials" you actually ownScaffolding, ladders, towers and plant that you own outright are not "materials" for the CIS deduction. HMRC's CIS 340 guide is clear that only the direct cost of materials the subcontractor paid for can be deducted before the percentage is applied — your own equipment is not a material cost.
- Not chasing gross payment status when eligibleIf your net construction turnover is £30,000 a year or more and your tax record is clean, apply for 0% gross status on gov.uk. Contractors stop deducting at source. You still owe the same tax at year end, but you keep £10,400 of cashflow over the year on a £52k subbie like Liam.
- Filing late and missing the refundMost CIS subbies are owed a refund. Self Assessment can be filed any time after 6 April — HMRC typically pays the refund within weeks. Waiting until 31 January means you've been lending HMRC your money interest-free for nine months.
Year-end tax tips for construction subbies
- Pull every CIS statement by the end of AprilGet all 12 monthly statements on a single spreadsheet within a few weeks of the tax year ending. It's far easier to chase a missing March statement in April than in January.
- Buy big tools before 5 April for the deduction this yearA Festool track saw, a cordless tool kit or a new SDS breaker bought before year-end is deductible this tax year, not next. The AIA limit is £1,000,000 a year — no subbie gets close to the cap, so a £900 purchase shaves around 26p off your tax bill for every £1 spent (20% income tax plus 6% Class 4 NICs).
- Apply for gross payment status if your construction turnover is over £30,000It's not automatic — HMRC runs a turnover test, a business test and a compliance test — but if you qualify, you stop having 20% deducted at every payment. £10,000+ extra cashflow on a typical subbie's year.
- Decide simplified vs actual on the van — onceCheap-to-run van with high mileage: simplified (55p / 25p) usually wins. Newer van with high insurance and depreciation: actual costs plus capital allowances on the van itself can beat it. Model both before deciding — once you pick a method for that van you can't switch.
- Get ready for MTD ITSA from April 2026If your combined self-employment + property income is over £50,000, from 6 April 2026 you must file quarterly cumulative updates to HMRC. The first quarterly update for 2026–27 is due 7 August 2026, then 7 November, 7 February and 7 May, plus a Final Declaration on 31 January 2028. The £30,000 threshold catches a second wave from April 2027.
- File early after 6 AprilYou don't have to wait until January. Self Assessment for the 2025–26 tax year opens 6 April 2026. Most subbies are owed a refund — file in April and HMRC typically pays out in May or June, not the following January.
FAQ for construction subbies
What's the CIS deduction rate?
20% if you are registered with HMRC for CIS. 30% if you are not registered (or your details don't match HMRC's records). 0% if you have gross payment status. Materials you directly paid for are carved out before the percentage is applied to the rest.
How do I get back the CIS deductions taken at source?
Report your GROSS construction income as turnover on your Self Assessment, then enter the total CIS deductions taken in Box 81 of SA103F (or Box 38 on SA103S). The total is set against your final tax bill; any excess is refunded by HMRC into your bank account, usually within weeks of filing.
Can I claim mileage from home to site?
Yes, if the site is a temporary workplace. HMRC's 24-month rule says that as soon as you know you'll work at one site for more than 24 months of continuous work, that site becomes your "regular workplace" and travel to it becomes ordinary commuting (HMRC EIM32080). Apply the test to every site you work on for an extended period.
Are my safety boots and hi-vis allowable?
Yes — safety boots, hi-vis vests, hard hats, dust masks, gloves, kneepads and any branded uniform are all allowable as PPE. Plain trousers, ordinary T-shirts and trainers are not allowable, even if you only ever wear them to work, because HMRC's clothing rule excludes everyday clothing.
Do I need to register for VAT?
Only if your taxable turnover exceeds £90,000 in any rolling 12-month period. Many CIS subbies stay under. If you do register and you're working for a VAT-registered contractor on standard construction services, the Domestic Reverse Charge for construction usually applies — you don't charge VAT to that customer; they account for it on their own return.
How do I get gross payment status?
Apply on gov.uk. You need net construction turnover of at least £30,000 a year (or £200,000 for a partnership or company), a clean tax record (HMRC's compliance test) and a real construction business (the business test). With gross status, contractors stop deducting at source — better cashflow, same total tax bill.
When is my tax due?
Self Assessment for the 2025–26 tax year is due online by 31 January 2027. If your tax bill (before CIS deductions taken) is more than £1,000 you also make payments on account on 31 January and 31 July. Most CIS subbies are owed a refund rather than owing, so payments on account often don't apply. From 6 April 2026, subbies with combined self-employment + property income over £50,000 also file quarterly MTD ITSA updates.
HMRC and PocketReceipt references used on this page
- HMRC, Construction Industry Scheme — overview
- HMRC, What you must do as a CIS subcontractor
- HMRC, CIS subcontractor — getting paid
- HMRC, How to get gross payment status
- HMRC, CIS contractor — making deductions (covers the 14-day statement deadline + materials carve-out)
- HMRC, CIS 340 — full HMRC guide
- HMRC, EIM32080 — the 24-month rule for temporary workplaces
- HMRC, Clothing expenses for the self-employed
- HMRC, Simplified mileage rates (55p / 25p / 24p)
- HMRC, Annual Investment Allowance
- HMRC, SA103F Notes 2026 — Self-employment (full) (PDF — Box 81 for CIS)
- HMRC, Construction Industry Scheme Reform Manual (CISR — the full internal HMRC manual)
- HMRC, Expenses if you're self-employed — overview
- HMRC, Simplified expenses — working from home rates
- HMRC, Self-employed National Insurance rates
- HMRC, Making Tax Digital for Income Tax — sole traders and landlords
- PocketReceipt, CIS deduction calculator · Mileage calculator · VAT threshold calculator
- PocketReceipt, Sole-trader allowable expenses — full guide · MTD ITSA quarterly checklist
Worked example figures are illustrative. Tax rates use 2025–26 thresholds: personal allowance £12,570; basic-rate Income Tax 20%; Class 4 NICs 6% on profits between £12,570 and £50,270, 2% above. PocketReceipt is a record-keeping app, not a tax adviser — speak to an accountant for advice on your situation.
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