Tax Guide for Self-Employed Kitchen Fitters in the UK

Kitchen fitting falls under the Construction Industry Scheme (CIS) when you work for a builder, developer, or main contractor — typically on new-builds, extensions, and refurbs. Your contractor deducts 20% from your labour payments and sends it to HMRC, and you reclaim any overpaid tax through Self Assessment. Domestic kitchen installs straight for a homeowner sit outside CIS and are invoiced gross.

Kitchen fitters invest heavily in specialist tools — worktop jigs, routers, plunge saws, and biscuit/domino jointers — and go through consumables like silicone, adhesive, and router cutters fast. Those costs are all deductible.

What Kitchen Fitters Can Claim as Allowable Expenses

Expense	Examples	Typical Annual Cost
Specialist tools	Worktop jig (Trend KWJ700 ~£90), router (Trend T7EK ~£200), plunge saw (Makita SP6000J ~£330)	£300–£1,000
Consumable cutters	Router cutter packs (Trend CraftPro ~£77), jigsaw blades, hole saws, drill bits	£100–£400
Power tools	Makita/DeWalt combi drill & impact driver, mitre saw, jigsaw, Festool Domino or biscuit jointer	£300–£800
PPE & workwear	Safety boots, knee pads, dust masks, safety glasses	£150–£300
Vehicle costs	Van fuel, insurance, MOT, servicing, road tax (or 45p/25p simplified mileage)	£4,000–£6,000
Materials & consumables	Silicone, worktop sealant, adhesives, screws, connector bolts, edging strips	£200–£800
Trade account purchases	Howdens, Wickes Trade, B&Q TradePoint, Screwfix, DIY Kitchens / Magnet trade-price stock	varies
Insurance	Public liability, tool cover	£60–£250
Training & certifications	CSCS card renewal, NVQ assessment fees, first aid course	£100–£500
Subcontractor costs	Gas Safe engineer for hob connection, electrician for new circuits	£200–£1,000
Phone & apps	Mobile contract (business portion), job management apps	£150–£300
Accounting fees	Tax return preparation, bookkeeping	£150–£400

Worktop Jigs and Routers: Your Signature Tools

The worktop jig + router combination is what sets kitchen fitters apart from general carpenters. A Trend KWJ700 jig (~~£90) and a 1/2" router (~~£200) are essential for cutting worktop joints. Router cutter packs (Trend CraftPro Kitchen Fitters Pack, ~£77) are consumables that need replacing regularly — fully deductible each time.

Subcontractor Costs

You can't connect gas appliances yourself or carry out notifiable electrical work — you need a Gas Safe registered engineer and a Part P certified electrician. If you include these in your quote and pay the subcontractor directly, the cost is deductible as a business expense.

HMRC Flat Rate Alternative

HMRC allows a £60/year flat rate deduction for tools and specialist clothing. For kitchen fitters, a single router cutter pack costs more than this — claim the real figures with receipts.

Expenses You Can't Claim

Commuting to a regular workshop — travel to the same location for over 24 months isn't deductible. Travel to different customer kitchens is deductible
Everyday clothing — jeans and trainers don't qualify. Only specialist PPE counts (safety boots, dust masks, knee pads)
Your original kitchen fitting qualification — your initial NVQ isn't deductible. Only renewals, upgrades, and CPD count
Fines and penalties — parking tickets, PCNs, late-filing penalties
Food and drink — unless you're working away from your normal area overnight

Example: How Much Tax Does a Kitchen Fitter Pay?

Mark works as a self-employed kitchen fitter through CIS. Here's his 2025/26 tax year:

Item	Amount
CIS income (gross)	£40,000
CIS deducted (20%)	£8,000
Allowable expenses	£7,500
Taxable profit	£32,500
Income Tax (after £12,570 personal allowance)	£3,986
Class 2 NI (profits above £6,845 SPT — treated as paid)	£0
Class 4 NI (6% on £12,570–£50,270)	£1,196
Total tax + NI due	£5,182
CIS already deducted	£8,000
Refund due	£2,818

Without claiming expenses, his refund would be just £868. Expenses save Mark £1,950. You can claim back your CIS deductions through your Self Assessment return.

Record Keeping Tips

Keep worktop jig and router invoices — these are your signature tools and a clear, defensible deduction. Store purchase receipts digitally by tax year
Track router cutter and blade replacements — these consumables add up over the year. Note each purchase with the date and cost
Save subcontractor invoices — if you pay a Gas Safe engineer or electrician as part of a kitchen install, their invoice is your proof of a deductible expense
Save your CIS payment statements — you need these to reclaim the 20% deduction. Chase your contractor for missing ones before January
Log every job and journey — note the customer address and mileage for each kitchen install. Most fitters work at a different property each week

Key Deadlines

Deadline	What
5 April	Tax year ends — finalise your income and expense records
31 January	File Self Assessment and pay any tax owed (or receive your refund)
31 July	Second payment on account (if applicable)

If this is your first year, register for Self Assessment by 5 October after the tax year ends.

VAT Threshold

With day rates of £180–£250, experienced kitchen fitters working steadily can approach the £90,000 VAT threshold (2025/26) — especially those who quote labour and materials together. Monitor your rolling 12-month total, which is based on turnover, not profit.

Frequently Asked Questions

How much tax does a self-employed kitchen fitter pay?

A kitchen fitter earning £40,000 gross under CIS with £7,500 in allowable expenses pays around £3,986 in Income Tax plus £1,196 in Class 4 National Insurance for the 2025/26 tax year. Class 2 is treated as paid because profits sit above the £6,845 Small Profits Threshold. With £8,000 already deducted at source through CIS, you'd typically be due a refund of about £2,818 after filing Self Assessment.

Do kitchen fitters need to register for CIS?

It depends who hires you. If you fit kitchens for builders, developers, or contractors on new-build sites or extensions, that's construction work and you should register for CIS to be deducted at 20% instead of 30%. Working directly for private homeowners on a domestic kitchen swap falls outside CIS — you invoice and get paid gross.

Can I claim my Makita plunge saw and Festool router as expenses?

Yes. Specialist power tools used wholly for kitchen fitting are fully deductible in the year you buy them under the Annual Investment Allowance — a Makita SP6000J plunge saw (£330), Festool OF 1010 router (£500), or Trend worktop jig (£90) all qualify. Keep the invoice with the date and price.

Is my Howdens trade account spend tax-deductible?

Materials you buy and re-bill to the customer (worktops, sinks, fixings) sit in your accounts as both income and cost of sales — net effect on profit is zero. Materials you buy for your own van stock (silicone, screws, edging strips, router cutters) are a straight allowable expense. Keep the Howdens, Wickes, or Screwfix VAT invoices.

How do I claim back CIS deductions as a kitchen fitter?

You reclaim CIS through your Self Assessment return — enter total CIS deductions in the CIS box on the SA103 self-employment pages, and HMRC offsets them against your tax bill. Any surplus is refunded. See the CIS refund timeline for how long the repayment usually takes.

This guide is for informational purposes only and does not constitute tax, legal, or financial advice. Tax rules change frequently. Always verify current requirements on GOV.UK or consult a qualified accountant for your specific situation.

Official Sources

Expenses if you're self-employed — GOV.UK
Construction Industry Scheme — GOV.UK
Simplified expenses for vehicles — GOV.UK
Self-employed National Insurance rates — GOV.UK
Check if you need to register for VAT — GOV.UK