As a sole trader in the UK construction industry, understanding what expenses you can legally claim is essential for managing your tax bill and keeping your business financially healthy. Whether you're laying bricks, fitting kitchens, or managing a team of subcontractors, knowing which costs are deductible can make a big difference to your bottom line. This guide outlines the key allowable expenses you can claim as a construction professional, helping you stay compliant with HMRC while making the most of your hard-earned income. 🔧 1. Tools & Equipment Purchase or hire of hand tools, power tools, ladders, scaffolding, etc. Repairs and replacements. Protective gear (e.g. helmets, boots, hi-vis jackets). 🏗️ 2. Materials & Supplies Raw materials like timber, cement, bricks, plaster. Consumables like nails, screws, sandpaper. 🚐 3. Vehicle Costs If you use a vehicle for business: Mileage allowance (45p per mile for the first 10,000 miles, 25p after). Or actual costs: fuel, insurance, road