CIS, materials, van — tracked in one app
Materials from CEF, Edmundson, Screwfix. Van expenses. CIS deductions. PPE and tools. All in one place.
Materials receipts disappear; CIS statements pile up
A typical electrician picks up materials from 2-3 wholesalers per week, runs van diesel, buys consumables at Screwfix, and gets a stack of CIS25 statements from main contractors. That's a lot of paper to lose.
What PocketReceipt tracks for electricians
CIS deductions
Log CIS25 statements alongside the related labour invoices. Year-end summary shows total deductions for offset against your tax bill.
Wholesaler receipts
CEF, Edmundson, Rexel, City Electrical Factors — vendor auto-recognised, items categorised as materials.
Van expenses
Diesel, insurance, MOT, repairs. Choose simplified mileage or actual costs (calculator built in).
Test & certification
18th edition, NICEIC fees, EICR test gear — all deductible CPD and equipment.
PPE & tools
Boots, gloves, helmets, drills, multimeters, cable cutters. Capital allowance flagged on big-ticket tools.
Public liability
Insurance premiums tracked monthly with category prefilled.
A typical electrician's day, tracked
- 7:00am — fill the van at the local petrol station, scan receipt
- 8:30am — pick up cable and consumer unit from CEF, scan invoice
- 12:00pm — onsite, get CIS25 statement from main contractor for last job
- 3:00pm — quick run to Screwfix for trunking, scan receipt
- 5:30pm — pay public liability premium, receipt forwarded
- Friday — export weekly summary; send to accountant
Allowable expenses for self-employed electricians
HMRC lets you deduct any cost that is wholly and exclusively for your electrical business. The table below maps a typical sparky's spend — domestic rewires, EICRs, fuse-board upgrades, EV chargers, commercial sub-contracted work — to the boxes on SA103F. The biggest single decision is whether to use simplified mileage or actual costs on your van; for a fully depreciated van running 12,000+ business miles the choice usually comes down to fuel economy.
| Expense | Claim? | SA103F box | Notes |
|---|---|---|---|
| Materials — cable, sockets, switches, light fittings, consumer units, conduit, junction boxes | Yes | Box 17 — Cost of goods bought for resale or goods used | Wholesale receipts from CEF, Edmundson, City Electrical Factors, Yesss, Screwfix. If you invoice the customer for materials, split labour and materials on the invoice. |
| Consumables — terminals, crimps, tape, cable ties, screws, fixings | Yes | Box 17 | Anything used up on a job. |
| Test equipment — Megger MFT, multimeter, clamp meter, PAT tester, earth-loop tester | Yes | Box 49 — Annual Investment Allowance / cash basis expense | Under cash basis (default since 6 April 2024) include with other expenses. Under traditional accounting claim AIA, up to £1,000,000 a year. |
| Power tools — SDS drill, impact driver, jigsaw, oscillating multi-tool, vacuum | Yes | Box 49 / cash basis expense | Same treatment as test equipment. |
| Hand tools and small kit — VDE screwdrivers, pliers, strippers, knives, hole saws | Yes | Box 22 — Repairs and maintenance of property and equipment | Replacement small tools that wear out regularly. |
| Van — actual running costs (fuel, MOT, servicing, repairs, VED) | Yes | Box 20 — Car, van and travel expenses | Only if you are not using simplified mileage on the same van. Apportion any personal use. |
| Van — simplified mileage rate | Yes | Box 20 | 55p first 10,000 business miles, 25p after. Cannot be combined with capital allowances or actual costs on the same van. |
| Van — purchase / AIA (newly bought commercial van) | Yes | Box 49 — AIA (traditional) / cash basis expense | Vans qualify for full AIA. A £20,000 Transit Connect or Kangoo is fully deductible in year one. Cars do not qualify for AIA — they go through writing-down allowances. |
| Van insurance — commercial / business use | Yes | Box 20 (actual) / inside simplified rate (55p/25p) | Don't double-claim if you're using simplified mileage. Private-only insurance does not cover commercial trade work. |
| Tool insurance (in-van cover for theft) | Yes | Box 21 — Rent, rates, power and insurance costs | Specifically for tools left in the van overnight — sparky vans are a known theft target. |
| Public liability + professional indemnity insurance | Yes | Box 21 | Annual premium in full. Most homeowner customers ask to see proof of cover. |
| NICEIC / NAPIT / ECA / Elecsa scheme membership and annual assessment | Yes | Box 30 — Other business expenses | Required for Part P self-certification on notifiable domestic work. Listed by HMRC as an example of allowable trade subscriptions. |
| 18th Edition Wiring Regulations / inspection & testing CPD courses | Yes | Box 30 | Refresher training in your existing trade is allowable. Courses to retrain into a new trade are not. |
| EV charger installation training (OZEV / OLEV approved-installer course) | Yes | Box 30 | Extending your existing electrical practice — allowable refresher / extension of skills. |
| PPE — VDE insulated tools, safety boots, hard hat, hi-vis, dust mask, gloves | Yes | Box 30 | Protective and specialist work clothing only. Ordinary clothing is never allowable. |
| Mobile phone bill — business proportion | Partly | Box 23 — Phone, fax, stationery and other office costs | Estimate honestly. 60–80% is typical for a sparky running quotes, scheduling and supplier orders through the phone. |
| Certification software, accounting app, quoting / invoicing app | Yes | Box 23 | Monthly subscriptions count — keep the email receipt. |
| Stationery — EICR certificates, Minor Works forms, business cards, printer ink | Yes | Box 23 | Day-to-day office consumables. |
| Advertising — Google Ads, Checkatrade, MyBuilder, Rated People, leaflets, website | Yes | Box 24 — Advertising and business entertainment costs | Client gifts and entertainment are not allowable. |
| Card terminal fees (SumUp, Zettle, Square) on customer card payments | Yes | Box 26 — Bank, credit card and other financial charges | Easy to miss — fees are netted off before money reaches your bank. |
| Accountant or bookkeeper fee | Yes | Box 28 — Accountancy, legal and other professional fees | Including the cost of preparing your Self Assessment. |
| Working from home flat rate (quoting, certificates, ordering stock, admin) | Yes | Box 21 | £10 / £18 / £26 a month for 25–50 / 51–100 / 101+ hours business use. |
| Subcontractor labour you pay (apprentice or mate's-rate help) | Yes | Box 18 — Construction industry | You must also register as a CIS contractor and file monthly CIS returns if you take on labour. |
| CIS deductions taken from your payments by a main contractor | 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. |
| Lunch and food on the working day | No | — | Subsistence is only allowable on overnight trips away from your normal area. |
| Plain trousers, T-shirts, ordinary trainers | No | — | HMRC: "you cannot claim for everyday clothing (even if you wear it for work)." |
| Speeding fines, parking penalties | No | — | Fines are never allowable. |
Box numbers from HMRC SA103F Notes 2026. SA103S (turnover under £90,000) maps to the same expense categories on boxes 11–19, with Box 23 for AIA and Box 38 for CIS deductions.
James, a Birmingham domestic electrician earning £56,000
The setup
James is 41 and runs Watt-Right Electrical as a sole trader in Birmingham. 100% of his work is direct-to-customer — rewires, EICRs for landlords, EV charger installations, fuse-board upgrades, smaller fault-finding jobs. Because his customers are private homeowners and small landlords (not VAT-registered businesses), the VAT domestic reverse charge does not apply to him, and his customers aren't "contractors" under CIS — so he has no deductions taken at source. Gross turnover for 2025–26 is £56,000. He drives a 6-year-old Renault Kangoo van, 14,000 business miles a year, on actual-cost method (the van was bought through AIA three years ago).
What he claims at year end
Tracked through PocketReceipt across the year:
The maths
Gross turnover £56,000 minus £16,259 of expenses leaves a taxable profit of £39,741. After the £12,570 personal allowance, £27,171 falls in the basic-rate band. Income Tax at 20% is £5,434. Class 4 NICs at 6% on profits between £12,570 and £50,270 add £1,630. Total tax due: £7,064.
What it would have cost without the records
If James had only claimed the obvious — materials, van costs and his Megger replacement, around £11,870 — his taxable profit would be £44,130. Income Tax would be £6,312 and Class 4 NICs £1,894, total £8,206. The records save him £1,142 a year, and the gap widens once his turnover climbs into the higher-rate band.
Common tax mistakes UK electricians make
- Mixing simplified mileage and actual van costs on the same vehiclePick one method per vehicle and stick with it for that vehicle's life with the business. Claiming 55p/25p AND fuel receipts is double-counting and HMRC will reverse it.
- Treating a new commercial van as "repairs and maintenance"A new Transit Connect, Kangoo or Combo is a capital purchase, not a repair. Under cash basis (default since 6 April 2024) you include it with other expenses; under traditional accounting it goes through Annual Investment Allowance — fully deductible in year one for vans.
- Forgetting tool insurance is a separate allowable expenseSparky vans are a known overnight theft target. Tool-specific insurance (covering kit left in the van) is a legitimate business expense in Box 21. Standard van insurance often excludes tools — read your policy.
- Confusion over the VAT domestic reverse chargeIf you are VAT-registered and your customer is a VAT-registered business AND the work falls within the Construction Industry Scheme, the reverse charge applies — you don't charge VAT, the customer accounts for it. For direct domestic customers and non-VAT-registered customers, the reverse charge does not apply and you charge VAT as normal. Getting it wrong creates back-VAT exposure.
- Plain clothes claimed as "work clothing"HMRC's rule is explicit: everyday clothing is never allowable, even if you only wear it for work. Branded uniform, hi-vis, VDE insulated tools, safety boots — yes. Plain trousers and t-shirts — no.
- Treating retraining for a brand-new trade as CPD18th Edition refresher courses, EV charger installer training, periodic inspection & testing refreshers — all allowable because they update your existing electrical skills. A course in plumbing or solar PV installation from scratch is not allowable as it's training in a new trade.
- Daily lunch and coffee claimed as subsistenceSubsistence is only allowable on overnight trips away from your normal working area. A meal deal between domestic jobs is not a business expense.
- Forgetting the materials carve-out on CIS-deducted invoicesIf you work as a CIS subcontractor on commercial jobs and you invoice materials separately, split labour and materials on the invoice. CIS comes off labour only — mix them and the contractor will deduct 20% on the materials too.
- Missing card-terminal feesSumUp, Zettle and Square deduct 1.5–1.7% before money reaches your bank. Across £20,000 of card takings that's £300–£340 a year of pure expense relief, easy to miss because you never see the fee leave separately.
- Not registering for VAT in time when crossing £90,000Watch the rolling 12-month total. You must register if turnover exceeds £90,000 in any rolling 12-month period — not just in the tax year. Late registration brings penalties and back-VAT on sales you didn't add VAT to.
- Missing the 5 October registration deadlineIf you went self-employed in the 2025–26 tax year you must register for Self Assessment by 5 October 2026. HMRC can charge a "failure to notify" penalty calculated as a percentage of the tax due.
Year-end tax tips for electricians
- Time big test-equipment and van purchases before 5 AprilA new Megger MFT 1741+, PAT tester, or replacement van bought before 5 April pulls the deduction into the current tax year. Under cash basis (default since April 2024) include them with other expenses; under traditional accounting they go through Annual Investment Allowance, up to £1,000,000 a year. Vans qualify for AIA in full; cars do not.
- Decide simplified vs actual on the van — onceFor a fully depreciated van running 14,000+ business miles in a fuel-efficient diesel: simplified mileage (£5,500 on 14k mi) is usually close to or slightly above actual costs. For a brand-new £20k van in its first year: actual costs plus AIA blows simplified out of the water (AIA captures the £20k purchase). Pick the right method on the right year — you cannot switch on the same vehicle later.
- Get CPD courses paid before 5 April18th Edition Amendment refresher, City & Guilds 2391 inspection & testing update, OZEV EV-charger course — pay the course fee before 5 April to bring the deduction into the current tax year.
- Renew NICEIC / NAPIT / ECA scheme membership at the right timePay the annual scheme fee + assessment in March if you want the deduction this tax year (under cash basis). Otherwise it falls into next year's return.
- Reconcile card-terminal totals against your bankPull the annual statement from SumUp / Zettle. Gross takings go into turnover; processing fees go into Box 26.
- Check your Class 4 NIC band crossingFor 2025–26 Class 4 NICs are 6% on profits between £12,570 and £50,270, then 2% above. Many self-employed domestic electricians sit close to £50,270 — a well-timed equipment purchase before year-end can shift a chunk of profit out of the 6% band.
- Get ready for MTD ITSAFrom 6 April 2026, sole traders with combined self-employment + property income over £50,000 must file quarterly cumulative updates. The threshold drops to £30,000 from April 2027 — which catches most full-time domestic sparkies. 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.
FAQ for electricians
How do I record CIS deductions in PocketReceipt?
Snap the CIS25 statement from each contractor as a receipt. Tag with the contractor name and invoice it relates to. The year-end export totals all deductions for your Self Assessment.
Can I claim my home office costs?
Yes — flat rate (£10-£26/month depending on hours) or actual apportioned utility bills. See our simplified expenses guide for the break-even.
What about NICEIC membership fees?
Fully allowable as professional membership directly relevant to earning trade income.
Should I be VAT-registered?
Mandatory if your taxable turnover exceeds £90,000 in any rolling 12 months. Many electricians register voluntarily below the threshold for input VAT recovery on materials, but the Domestic Reverse Charge complicates things if you do CIS work — see the question above. Check our VAT calculator first; Limited Cost Trader rules can wipe out Flat Rate Scheme benefit.
Does the VAT Domestic Reverse Charge apply to me?
Only if you are VAT-registered AND your customer is also VAT-registered AND the work falls within the Construction Industry Scheme. In that case, you don't charge VAT on the invoice — the customer accounts for it on their own return. For private domestic customers and non-VAT-registered customers, the reverse charge does not apply and you charge VAT as normal. End-user and intermediary-supplier exemptions can also remove the reverse charge.
When is my tax due?
Self Assessment for the 2025–26 tax year is due online by 31 January 2027. If your tax bill is more than £1,000 you also pay 50% as a first payment on account that day, and another 50% on 31 July 2027. From 6 April 2026, electricians with combined self-employment + property income over £50,000 also file quarterly MTD ITSA updates; the threshold drops to £30,000 from April 2027.
HMRC and PocketReceipt references used on this page
- HMRC, Expenses if you're self-employed — overview
- HMRC, Clothing expenses
- HMRC, Simplified expenses — vehicles (55p / 25p / 24p flat rates)
- HMRC, Simplified expenses — working from home
- HMRC, Annual Investment Allowance
- HMRC, Cash basis accounting (default since April 2024)
- HMRC, Self-employed National Insurance rates
- HMRC, Self Assessment deadlines
- HMRC, Construction Industry Scheme overview
- HMRC, VAT domestic reverse charge for building and construction services
- HMRC, How to use the VAT reverse charge
- HMRC, Making Tax Digital for Income Tax
- HMRC, SA103F Notes 2026 — Self-employment (full) (PDF)
- PocketReceipt, Mileage calculator · VAT threshold calculator · CIS deduction calculator
- PocketReceipt, Sole-trader allowable expenses — full guide · Simplified vs actual costs · MTD ITSA quarterly checklist
- PocketReceipt, Best receipt scanner apps for the self-employed
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.