What can I claim as a cleaner?
Tick off what you have spent and we will show you what actually comes off your tax bill — including the things people try to claim and cannot. Free, no sign-up, and we will tell you when the £1,000 allowance beats itemising.
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The rules behind the list
Wholly and exclusively — and why there is no general percentage
An expense comes off your profit only if it was incurred solely for the trade. Splitting a cost is allowed only where a definite part of it is itself wholly for the business — your phone bill has an identifiable business share, so it can be apportioned. Where a cost is genuinely dual-purpose with no severable business part, the whole thing is disallowed. There is no "business proportion" of a cost that fails the test, which is why the % box only appears on some lines here and not on others.
Clothing is the one that catches everybody
Ordinary clothing is never allowable, however smart, and even if you only ever wear it for work and dislike wearing it. The House of Lords settled it: ordinary clothes carry an inescapable private purpose of warmth and decency. What is allowable is a genuine uniform, protective clothing, and a performance costume that would not function as everyday wear. The dividing line is the character of the garment, not the occasion you wore it for.
Equipment is simply deducted when you pay for it
The cash basis is the default for sole traders, with no turnover limit and no election needed, and under it a laptop, a camera, your tools, a till or a van are ordinary deductions in the year you pay for them. No capital allowances computation. The exception that matters is a car — it is excluded, and goes through capital allowances or the mileage rate instead. Vans and motorcycles are not cars for this purpose.
Meals, travel and entertaining
Client entertaining is barred by statute, so it fails even when it plainly won you the work. Food is disallowed as a general rule — you must eat to live, not to work — but reasonable meals are allowed where your trade is genuinely itinerant, or the journey falls outside your normal pattern, and overnight trips are allowable including the hotel. Travel from home to a fixed place of work is ordinary commuting. Where the trade is itinerant and home is the real base of operations, home-to-site travel is allowable.
The trading allowance is strictly either/or. If you claim the flat £1,000 you can deduct nothing else at all — no expenses, no capital allowances. That is why it is worth totalling your costs before deciding, and why we tell you which way round you are better off.
The full tax guide for cleaners
Rates, dates, the expenses people miss and a worked 2026/27 example for cleaners.
Read the guide → EstimatorHow much tax will I pay for 2026/27?
Put your profit in and see the tax, the National Insurance and the payment on account — with the working.
Open the calculator →- Expenses if you're self-employed — GOV.UK
- Wholly and exclusively — ITTOIA 2005 s34, HMRC BIM37007
- Clothing — Mallalieu v Drummond, HMRC BIM37910
- Entertaining — ITTOIA 2005 s45, HMRC BIM45012
- Food and drink — HMRC BIM37660, BIM47705
- Travel and the base of operations — HMRC BIM37605, BIM37620
- Cash basis — GOV.UK
- Pre-trading expenses — HMRC BIM46351
- Fines and penalties — HMRC BIM38515
- Tax-free allowances on property and trading income — GOV.UK
General information for the 2026/27 tax year, not personal tax advice. Expenses turn on the facts of your own trade — ask us and we will go through yours properly, free.
Most people under-claim. We go looking.
£25 a month covers everything, and the first month is free. We ask the questions that find the expenses you did not know about.