Expenses
Expenses CIS Subcontractors Can Claim: the 2026/27 Guide
CIS subcontractors overpay tax because deductions are taken at 20% on the labour element of every payment before any expenses are accounted for. Claiming every allowable expense is how most of that overpayment turns into a refund. This guide covers the full construction-specific expense map for 2026/27, including the new 55p mileage rate, tools and PPE, materials, subsistence on site, and the trades-by-trade breakdown.
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