Tax Guide for Self-Employed Cleaners: Expenses & Returns
What expenses can a self-employed cleaner claim? Supplies, mileage, equipment, insurance — with a worked tax calculation example for domestic cleaners.
Tax Essentials
- Typical Income
- £15,000–£25,000
- VAT Threshold Risk
- Low risk
- Industry Body
- BICSc (British Institute of Cleaning Science)
If you work as a self-employed cleaner — whether domestic, commercial, or end-of-tenancy — you're responsible for reporting your income through Self Assessment. Cleaning isn't covered by the Construction Industry Scheme (CIS), so no tax is deducted at source: you pay Income Tax and Class 4 NI on profit above the £12,570 personal allowance (unchanged for 2025/26 and 2026/27). Most self-employed cleaners charge £14–£18 per hour, more in London, and the expenses you can claim make a real difference to your tax bill, especially travel between clients.
No formal qualifications are needed to start a cleaning business, but you do need to register for Self Assessment if you earn over £1,000. A DBS check and public liability insurance help you win and keep clients. Both are deductible.
What You Can Claim
| Expense | Examples | Typical Annual Cost |
|---|---|---|
| Cleaning supplies | Detergents, disinfectant, glass cleaner, bleach, de-scaler, microfibre cloths | £400–£800 |
| Equipment | Henry Hoover (~£165), mop and bucket, steam cleaner, caddy, dustpan and brush | £100–£400 |
| Travel between clients | Mileage at 55p/mile (first 10,000), then 25p — or bus/train fares | £1,500–£5,000 |
| Protective clothing | Rubber gloves, aprons, branded polo shirts or tabards | £50–£150 |
| Insurance | Public liability (from ~£50/year for £1M cover) | £50–£150 |
| Phone | Mobile contract (business portion — typically 50–70%) | £100–£250 |
| DBS check | Basic (£21.50) or Enhanced (£49.50) for vulnerable client work — both fall to £20 and £41 on 5 October 2026 | £20–£50 |
| Training | BICSc cleaning skills modules, COSHH awareness courses | £50–£300 |
| Marketing | Leaflets, business cards, local Facebook ads, website | £50–£300 |
| Home office | HMRC simplified flat rate (£10–£26/month) for admin done at home | £120–£312 |
| Accounting fees | Tax return preparation, bookkeeping | £100–£300 |
Travel: Your Biggest Deduction
Most domestic cleaners drive between several clients each day. You can claim mileage for travel between clients and to the first client if you start from home. At 8,000 miles per year, that's £4,400 in deductions using the simplified mileage rate (55p per mile for the first 10,000 miles, up from 45p on 6 April 2026).
If you work at one fixed location (e.g., a single office building), travel there is commuting and isn't deductible.
Supplies: Who Provides Them Matters
If you bring your own cleaning products, they're fully deductible. If the client provides products, you can't claim for them — but you can still claim for equipment like your vacuum and mop.
Expenses You Can't Claim
- Everyday clothing — jeans and trainers aren't deductible, even if they get dirty. Only branded workwear (tabards with your business name) or protective items (rubber gloves, aprons) qualify
- Commuting to a regular workplace — if you clean the same office every day, travel there is commuting. Travel between different client homes during the day is deductible
- Your own household cleaning products — products you use at home aren't business expenses, even if you buy the same brand
- Food and drink — coffee and lunch between clients aren't deductible
- Fines and penalties — parking tickets, late filing penalties
Example: How Much Tax Does a Cleaner Pay?
Lisa works as a self-employed domestic cleaner, visiting five homes per day. Here's her 2025/26 tax year:
| Item | Amount |
|---|---|
| Cleaning income (gross) | £22,000 |
| Mileage (8,000 miles × 45p) | −£3,600 |
| Supplies, equipment, gloves | −£700 |
| Insurance, DBS, phone | −£300 |
| Marketing, home office, accounting | −£400 |
| Taxable profit | £17,000 |
| Income Tax (after £12,570 personal allowance) | £886 |
| Class 2 NI | £0 |
| Class 4 NI (6% on £12,570–£50,270) | £266 |
| Total tax + NI due | £1,152 |
The 8,000-mile claim uses the 2025/26 rate of 45p for the first 10,000 miles; for 2026/27 that rate is 55p, so the same 8,000 miles would come to £4,400. Lisa's profits sit above the Class 2 Small Profits Threshold (£6,845 in 2025/26, rising to £7,105 for 2026/27), so her Class 2 NI record is credited automatically without any payment. Without claiming expenses, her tax + NI would be around £2,452 on £22,000 profit. Expenses save Lisa £1,300 — with mileage making up the bulk of that saving.
Record Keeping Tips
- Log every journey between clients — note the date, client address, and mileage. A free mileage app running in the background is the easiest way to track this
- Keep receipts for cleaning supplies — supermarket and wholesale receipts for business-only products count. If you buy supplies mixed with personal shopping, highlight the business items
- Save your insurance policy document — public liability insurance is a small cost but an annual deduction. Keep the renewal confirmation each year
- Record cash payments immediately — many domestic cleaners are paid in cash. Write down every payment with the date, client name, and amount. HMRC expects complete income records
- Store your DBS certificate — proof of a deductible expense and a trust signal for new clients. Since 21 January 2026 you can apply for an Enhanced check as a self-employed worker, through a registered DBS Umbrella Body
Key Deadlines
| Deadline | What |
|---|---|
| 5 April | Tax year ends — finalise your income and expense records |
| 5 October 2026 | Register for Self Assessment if 2025/26 was your first trading year |
| 31 January 2027 | File your 2025/26 return and pay the tax owed |
| 31 July 2027 | Second payment on account for 2026/27 (if applicable) |
If you earn under £1,000 total from self-employed work, you don't need to register. Above that, register with HMRC. See our guide on what records to keep for more detail.
Frequently Asked Questions
How much tax does a self-employed cleaner pay?
A cleaner earning £22,000 with around £5,000 of allowable expenses — mostly mileage between clients — has a taxable profit of about £17,000. For the 2025/26 tax year, that's roughly £886 in Income Tax and £266 Class 4 NI, giving a total tax bill of around £1,152. Class 2 NI is £0 because profits are above the £6,845 Small Profits Threshold, so the NI record is credited automatically. Lower earners with fewer clients pay considerably less.
Do you pay VAT on cleaning products?
Yes — detergents, bleach and other cleaning chemicals carry standard-rate VAT at 20%. While you're not VAT-registered you can't reclaim that VAT, but you claim the full VAT-inclusive price as an allowable expense. Once you register for VAT, you reclaim the 20% on your VAT return and claim only the net cost against your profit.
Can I claim my Henry Hoover, mop and cleaning chemicals?
Yes — equipment like a Henry Hoover (around £165), steam cleaner, mop and bucket are deductible business expenses, as are the detergents, bleach and microfibre cloths you supply to clients. If you also use any of this equipment at home, apportion it: only the business-use portion is allowable. Larger items may need to be claimed as capital allowances.
Do cleaners need to charge VAT?
Most self-employed cleaners don't. You only have to register for VAT when your rolling 12-month turnover passes £90,000 (the threshold for 2026/27) — well above the typical £15,000–£25,000 a single domestic cleaner earns. If you run a larger cleaning company with employees or sub-contractors, watch the threshold closely and register before you breach it.
Can I claim mileage between cleaning jobs?
Yes. Travel between client homes during a working day is fully deductible at HMRC's simplified rate (55p per mile for the first 10,000 miles, then 25p — up from 45p on 6 April 2026). The journey from home to your first client and from your last client back home also counts, because you don't have a fixed workplace. Travel to a single regular site — like cleaning one office every morning — counts as commuting and isn't allowable.
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
- Simplified expenses for vehicles — GOV.UK
- Self-employed National Insurance rates — GOV.UK
- Register for Self Assessment — GOV.UK
- Working from home if you're self-employed — GOV.UK