Construction & Trade Professionals We Help
Our specialist service covers all construction and trade tax requirements for the 2025/26 tax year:
CIS Subcontractors
Construction Industry Scheme workers with 20% or 30% deductions
Skilled Tradespeople
Electricians, plumbers, carpenters, builders, and all trades
Construction Workers
Labourers, bricklayers, groundworkers, and site workers
Plant Hire Operators
Equipment hire, digger drivers, crane operators
Construction Contractors
Main contractors, site managers, project managers
Finishing Trades
Painters, decorators, plasterers, tilers, floor layers
🏗️ Construction Industry Scheme (CIS) Explained — April 2026
What is CIS? Contractors deduct money from subcontractors' payments and pass it to HMRC as advance tax payments. For the 2025/26 tax year, rates remain unchanged.
20%
Standard Rate
Registered subcontractors
30%
Higher Rate
Unregistered subcontractors
0%
Gross Payment
Verified subcontractors
Our Service Includes: CIS registration, gross payment status applications, CIS deductions reconciliation, and full Self Assessment filing. Fixed fee — see our pricing →
Construction & Trade Expenses You Can Claim (2025/26)
Most tradespeople miss legitimate deductions. Here's what you can claim against your income for the current tax year:
Tools & Equipment
- Power tools and hand tools
- Work clothing & safety gear (PPE)
- Tool maintenance and repairs
- Equipment hire costs
- Annual tool insurance
Vehicle & Travel
- Mileage to sites (45p/mile first 10,000 miles)
- Van/truck running costs
- Parking and toll charges
- Public transport to sites
- Accommodation for distant sites
Business Costs
- Mobile phone for work (business %)
- Work-related internet
- Trade insurance premiums
- Advertising and marketing
- Trade association fees (CITB, etc.)
Home & Office
- Home office (simplified £6/week or actual costs)
- Storage for tools/materials
- Business use of home (heat, light, insurance)
- Office equipment & furniture
- Stationery and printing
Training & Safety
- CSCS card and renewals
- Health and safety training (SMSTS, SSSTS)
- Trade qualification courses (NVQ, etc.)
- CPD and skill development
- First aid training
Materials & Consumables
- Construction materials (bricks, timber, etc.)
- Consumables (screws, nails, fixings)
- Fuel for plant equipment
- Waste disposal and skip hire
- Site cleaning materials
🚗 Trade Vehicle Expense Calculator (2025/26 Rates)
📊 Real Example: How We Saved a Builder £6,820 (2025/26)
Client: Mark, self-employed builder working CIS and direct jobs | Tax Year: 2024/25 (filed April 2026)
Situation: DIY tax return showed £18,400 tax due, claimed only £12,000 in expenses
Our Specialist Analysis Found: Missed vehicle expenses £2,800 | Unclaimed small tools £1,450 | Home office & storage £860 | Training & safety gear £1,210 | CIS deductions miscalculation £1,500
Result: Total expenses increased to £18,820 | Tax Saving: £6,820 (37% reduction) | Client received refund instead of paying extra.
Critical Deadlines for Construction & Trades (2025/26)
31 January 2027
Self Assessment Deadline
Submit online tax return for 2025/26 and pay any tax owed. £100 immediate penalty + daily charges.
Monthly (19th)
CIS Returns (Contractors)
Contractors must file monthly CIS returns by the 19th of each month. £100 per month late penalty.
31 July 2026
Second Payment on Account
50% of previous year's tax bill due. Many tradespeople miss this payment — set up a direct debit.
5 October 2026
Register for Self Assessment
Deadline to register if you started trading in 2025/26. Miss this = £100 penalty.
⚡ VAT Flat Rate Scheme for Trades (April 2026)
Limited companies and sole traders: If your VAT-exclusive turnover is under £150,000, you can use the Flat Rate Scheme. Updated rates for 2025/26:
9.5%
General building services
General building services
14.5%
Labour-only building
Labour-only building
10%
Plumbing, electrical, heating
Plumbing, electrical, heating
1% reduction
First year of VAT registration
First year of VAT registration
Our Service: We help tradespeople register for the right scheme, calculate correct flat rates, and ensure VAT compliance.
Frequently Asked Questions — April 2026 Update
Do I need to pay tax on CIS deductions? +
Your CIS deductions are advance payments towards your annual tax bill. When you submit your Self Assessment for 2025/26 by 31 January 2027, HMRC calculates your total tax liability and compares it with what you've already paid through CIS. If you've overpaid, you'll receive a refund. Our service ensures you never overpay or underpay.
What expenses can I claim as a tradesperson in 2025/26? +
Most tradespeople can claim: tools and equipment, work clothing (boots, hi-vis, steel toe caps), vehicle costs (45p/mile first 10,000 miles), mobile phone and internet (business use percentage), professional fees (CSCS card, trade memberships), training courses (SMSTS, SSSTS, NVQ), safety equipment, materials, and home office costs (simplified £6/week).
How do I register for the Construction Industry Scheme? +
You can register for CIS online through your HMRC business tax account. You'll need your National Insurance number, Unique Taxpayer Reference, business details, and trading history. Once registered, you'll receive a UTR and verification number. Our team can handle your CIS registration and help you apply for gross payment status.
Should I use simplified expenses or actual costs for 2025/26? +
For vehicles, simplified expenses (45p/mile first 10,000 miles, then 25p) is often better for smaller vans with low running costs. For larger vans or older vehicles with high maintenance costs, actual costs may give a bigger deduction. For home office, the simplified £6/week is easiest, but actual costs could be more beneficial if you have high business use. We calculate both methods and choose the best for your situation.
What records do I need to keep for HMRC? +
Keep all records for at least 5 years after the tax year: CIS statements from contractors, invoices you've issued, receipts for tools and materials, vehicle mileage logs, bank statements, purchase invoices, and records of any CIS deductions claimed. Digital records are fine. We provide a simple expense tracker specifically designed for tradespeople.
What are the tax deadlines for the 2025/26 tax year? +
Key deadlines: Register for Self Assessment by 5 October 2026. File online and pay tax by 31 January 2027. First payment on account due 31 January 2027, second payment on account due 31 July 2027. CIS monthly returns due by the 19th of each month.