What expenses can builders claim on UK Self Assessment?

UK sole trader builders can claim allowable costs incurred wholly and exclusively for their trade, including Building supplies: bricks, blocks, cement, and aggregates (Box 17), Skip hire, muck-away, and scaffolding hire (Box 17), CIS subcontractor payments and statements (Box 17), along with qualifying mileage at 55p per mile.

How long do builders need to keep receipts for HMRC?

HMRC requires sole traders to keep records and receipts for at least 5 years after the 31 January submission deadline for that tax year. Receipts Dock preserves photos for 6 years.

← Back to all sole-trader guides

Trade Expense ChecklistUK Tax Year 2026/27Box 17 (Goods & subbies) & Box 20 (Van costs)

Receipts for Builders & General Contractors

Aggregates, skips, cement, subbies, and van costs in one verified tax pack. Keep verifiable records your accountant can file directly into your Self Assessment return.

HMRC Allowable vs Disallowable Checklist for builders

✓ Allowable Expenses to Keep	✕ Disallowable Mistakes
Building supplies: bricks, blocks, cement, and aggregates (Box 17) Skip hire, muck-away, and scaffolding hire (Box 17) CIS subcontractor payments and statements (Box 17) Van running costs, diesel, and maintenance (Box 20) Contractor's all-risk and public liability insurance (Box 22)	Meals bought during ordinary local days Fines and parking penalties Personal home improvements

HMRC Rule: Expenses must be incurred wholly and exclusively for business purposes. When buying mixed items (e.g. at a trade merchant or fuel station), Receipts Dock files the receipt and keeps the original photo attached for your bookkeeper.

Tools to Keep Your builders Accounts Tidy

🔍 SA103 Box Finder →Search any material or tool to see its exact HMRC box.🚗 55p Mileage Calculator →Calculate your 55p and 25p tax allowance per trip.

Stop saving crumpled receipts in the van

Snap your receipts on site. We extract merchant, date, VAT, and category. 5 free scans lifetime.

Snap your first receipt