Tax Guide for Self-Employed Handymen: Expenses & Mileage
What expenses can a self-employed handyman claim? Mileage between jobs, multi-trade tools, materials, insurance — with a worked UK tax calculation example.
Tax Essentials
- Typical Income
- £25,000–£40,000
- VAT Threshold Risk
- Low risk
If you work as a self-employed handyman, you report your income through Self Assessment — and most domestic work for homeowners (painting, flat-pack assembly, shelving, basic plumbing, tiling, fence repairs) sits outside the Construction Industry Scheme (CIS). The edge case: if you subcontract on a building project for a contractor — for example, repairs or decorating on a developer's site or a builder's renovation — that work can fall under CIS and the contractor will deduct 20% before paying you. Either way, the expenses you can claim reduce your tax bill, and mileage between many small jobs is usually the biggest deduction.
See our guide to how CIS works if any of your work is for a construction contractor rather than a homeowner.
What You Can Claim
| Expense | Examples | Typical Annual Cost |
|---|---|---|
| Travel between jobs | Mileage at 45p/mile (first 10,000), then 25p — driving to client homes | £2,000–£4,000 |
| Tools & equipment | Cordless drill (DeWalt, Makita), jigsaw, sander, multi-tool, ladders, hand tool set | £500–£1,500 |
| Materials & consumables | Screws, fixings, adhesives, sealant, filler, sandpaper, paint supplies | £300–£800 |
| Insurance | Public liability + multi-trade cover + tool insurance (~£75–£230/year) | £75–£250 |
| PPE & workwear | Safety boots, gloves, safety glasses, dust masks, knee pads | £100–£250 |
| Marketing | Checkatrade/MyBuilder listing, website, business cards, van signwriting | £300–£1,000 |
| Phone | Mobile contract (business portion — client calls, scheduling) | £100–£250 |
| Home office | HMRC simplified flat rate (£10–£26/month) for quoting, invoicing, admin | £120–£312 |
| Parking | Pay-and-display, meter charges at client locations | £100–£400 |
| Accounting fees | Tax return preparation, bookkeeping | £150–£400 |
Mileage: Your Biggest Deduction
Handymen typically do 3–5 small jobs per day at different addresses — that's a lot of driving. At 12,000 business miles per year, the mileage deduction is £5,000. Log every journey with the date, client address, and miles. A free mileage app makes this automatic.
Tools: A Broader Kit Than Most Trades
Unlike a plumber or electrician who specialises, you need tools for carpentry, painting, tiling, basic plumbing, and general repairs. A full professional kit costs £1,500–£3,000 to build, and annual replacements run £500–£1,000. Every purchase is deductible.
Multi-Trade Insurance
Standard single-trade insurance won't cover the range of work a handyman does. You need a multi-trade policy covering painting, basic plumbing, carpentry, tiling, and general repairs. These cost slightly more (~£75–£230/year) but are fully deductible.
Expenses You Can't Claim
- Commuting to a regular client — if you work at the same property every week for over 24 months, travel there isn't deductible. Travel between different client homes is
- Everyday clothing — jeans and trainers don't qualify. Only specialist PPE counts (safety boots, gloves, dust masks)
- Gas or notifiable electrical work — if you're not Gas Safe registered or Part P certified, you can't legally do this work — and can't claim related expenses
- Food and drink — lunch between jobs isn't deductible
- Fines and penalties — parking tickets, late-filing penalties
Example: How Much Tax Does a Handyman Pay?
Dave works as a self-employed handyman, doing 4–5 small jobs per day. Here's his 2025/26 tax year:
| Item | Amount |
|---|---|
| Handyman income (gross) | £30,000 |
| Mileage (12,000 miles) | −£5,000 |
| Tools, materials, PPE | −£1,100 |
| Insurance, phone, marketing, parking | −£900 |
| Home office, accounting | −£500 |
| Taxable profit | £22,500 |
| Income Tax (after £12,570 personal allowance) | £1,986 |
| Class 2 NI (profits above £6,845 SPT) | £0 |
| Class 4 NI (6% on £12,570–£50,270) | £596 |
| Total tax + NI due | £2,582 |
For 2025/26, Class 2 NI is no longer charged when profits sit above the Small Profits Threshold (£6,845) — contributions are treated as paid for benefits purposes. Without claiming expenses, Dave's tax + NI would be £4,532. Mileage alone saves him roughly £1,300 — more than any other single deduction.
Record Keeping Tips
- Log every job with mileage — handymen visit more addresses per day than most trades. Note the client name, address, and miles for each job. Gaps in your mileage log weaken the whole claim
- Save receipts for small material purchases — screws, fixings, and sealant from Screwfix or B&Q are small but frequent. Photograph receipts the same day
- Track Checkatrade/MyBuilder fees — monthly listing fees and lead charges are deductible. Download annual invoices from your dashboard
- Keep your insurance certificate — multi-trade policies cover a wider scope than single-trade. Save the renewal confirmation each year
- Separate personal and business tool purchases — if you buy a drill for work, it's deductible. If you use it at home too, only the business proportion counts
Key Deadlines
| Deadline | What |
|---|---|
| 5 April | Tax year ends — finalise your income and expense records |
| 5 October | Register for Self Assessment (if your first year) |
| 31 January | File Self Assessment and pay any tax owed |
| 31 July | Second payment on account (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 handyman pay?
A handyman earning £30,000 with around £7,500 in allowable expenses has a taxable profit of £22,500. For 2025/26, that's roughly £1,986 in Income Tax and £596 in Class 4 NI — about £2,582 in total. Class 2 NI is £0 because profits sit above the £6,845 Small Profits Threshold.
Does CIS apply to a self-employed handyman?
Usually no. Repairs and odd jobs for private homeowners sit outside CIS. CIS only kicks in when you subcontract construction work (including painting, decorating, alterations or repairs) for a builder, developer or other contractor. If that happens, register as a CIS subcontractor so the contractor deducts 20% instead of 30%.
Can I claim my van as a handyman?
Yes. Either use the HMRC simplified mileage rate (45p per mile for the first 10,000 business miles, then 25p) or claim a business-use proportion of actual costs — fuel, insurance, MOT, repairs. Pick one method per vehicle and stick with it. Mileage is usually simpler when you move between many small jobs each day.
Do I need to charge VAT as a handyman?
Only if your taxable turnover passes £90,000 in any 12-month rolling period. Most sole-trader handymen stay well below this. If you do approach the threshold, registering for VAT means adding 20% to invoices for domestic customers, which can make you uncompetitive — many handymen deliberately keep turnover below the limit.
Can I claim Checkatrade and MyBuilder fees?
Yes. Monthly listing fees and per-lead charges from Checkatrade, MyBuilder, Rated People and similar platforms are allowable as marketing expenses. Keep the invoices from your account dashboard each year — they're easy to forget at tax-return time.
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
- Construction Industry Scheme — GOV.UK