Cleaning is one of the most popular self-employed trades in the UK — and one where the line between employed and self-employed is most often blurred. Whether you do domestic house cleaning, commercial office cleaning, or specialist services like end-of-tenancy or carpet cleaning, this guide covers everything you need to know about tax.
Contents
Employed vs Self-Employed: The Critical Question
This is the single most important thing to get right. Many cleaners think they're self-employed when HMRC would consider them employed. The distinction matters because it affects how much tax you pay and who pays it.
You're likely self-employed if:
- You find your own clients (through ads, word of mouth, social media)
- You set your own prices and hours
- You provide your own cleaning products and equipment
- You can turn down work or send someone else in your place
- You work for multiple clients
- You invoice clients directly
You're likely employed if:
- A cleaning company finds clients for you and tells you where/when to work
- They provide your products and equipment
- You can't send a substitute
- They set your rates
- You're paid a wage rather than per job
⚠️ The agency trap: If you work through a cleaning agency that assigns you to clients, you're almost certainly employed for tax purposes — even if the agency calls you "self-employed." They should be deducting PAYE and NICs. If they're not, both they and you could face problems with HMRC.
Registering with HMRC
If you earn more than £1,000 per year from self-employed cleaning, you need to:
- Register as self-employed with HMRC (within 3 months of starting)
- File a Self Assessment tax return each year (by 31 January)
- Pay income tax and National Insurance on your profits
Earning under £1,000?
The £1,000 Trading Income Allowance means you don't need to register or declare earnings below this. Useful if cleaning is a side earner alongside employment.
VAT registration
You must register for VAT if turnover exceeds £90,000 — but most self-employed cleaners will be well below this. Don't register voluntarily unless most of your clients are VAT-registered businesses (rare for domestic cleaning).
Allowable Expenses for Cleaners
Every business expense you claim reduces your taxable profit. As a cleaner, your expenses might seem modest compared to other trades, but they add up:
Cleaning supplies
- All-purpose cleaners, bleach, disinfectants
- Glass cleaner, bathroom cleaner, kitchen degreaser
- Washing-up liquid, bin bags, cloths, sponges
- Specialist products: oven cleaner, limescale remover, stain remover
- Rubber gloves, face masks, aprons
- Air fresheners
Note: If the client provides all cleaning products, you can't claim for them. Only claim what you buy yourself for the business.
Business running costs
- Phone (business proportion — use for scheduling, client communication)
- Business cards and flyers
- Advertising: Facebook Ads, local directories, Bark, Housekeep listing
- Website (if you have one)
- Invoicing software or accounting app
- DBS check (required for some clients)
- Business bank account fees
Clothing
- ✅ Branded uniform (t-shirts/tops with your business name)
- ✅ Protective clothing with company branding
- ❌ Plain casual clothes — even if you only wear them for cleaning
Travel and Mileage
If you drive between client homes/offices, you can claim travel costs:
Mileage method (simplest)
- 45p per mile for the first 10,000 business miles
- 25p per mile after that
- Keep a log of every business journey (date, from, to, miles, purpose)
Actual cost method
- Fuel, insurance, MOT, servicing, repairs
- Claim the business-use percentage
Important: Your commute from home to your first client is NOT a business journey (it's commuting). But travel between clients during the day IS claimable. If you work from a home office and your first journey is to a client, there's an argument it's business travel — keep good records.
💡 For most cleaners: The mileage method is simpler and often sufficient. If you drive a lot between clients in an expensive-to-run car, compare both methods. See our Mileage Allowance Guide.
Public transport
Bus, train, and tram fares to client locations are fully claimable. Keep tickets or use contactless (download statements).
Equipment and Supplies
Small equipment (claim in full)
- Mop and bucket sets
- Spray bottles, dusters, scrubbing brushes
- Caddy/carrying trays
- Microfibre cloths (bulk buy = bigger claim)
- Squeegees and window cleaning tools
Larger equipment (capital allowances)
- Vacuum cleaner (Henry, Dyson, etc.) — £100–£400
- Steam cleaner — £100–£300
- Carpet cleaner/shampooer — £200–£500
- Pressure washer (if you do outdoor cleaning) — £100–£500
- Floor buffer/polisher — £200–£1,000
All qualify for Annual Investment Allowance — deduct the full cost in the year of purchase.
Insurance You Need
Insurance costs are fully claimable as a business expense:
- Public liability insurance: Essential. Covers accidental damage to client property. Typically £50–£150/year. Many clients and platforms require it.
- Contents/equipment insurance: Covers your cleaning equipment if stolen from your car or damaged.
- Employer's liability: Required if you hire staff (even part-time helpers).
- Car insurance: Make sure your policy covers business use ("commuting and business" rather than just "social and commuting").
⚠️ Don't skip public liability insurance. One accidental bleach stain on an expensive carpet, one broken ornament, one scratched floor — and you could face a claim worth more than months of income. £50–£150/year is cheap protection.
Record-Keeping Tips
HMRC expects you to keep records of all income and expenses. For cleaners, this is straightforward if you build good habits:
Income records
- Issue a simple invoice or receipt for every client payment
- Record cash payments immediately (don't rely on memory)
- If clients pay via bank transfer, your statements are your records
- If you use a booking platform (Housekeep, Bark, etc.), download monthly statements
Expense records
- Keep receipts for everything (photo with your phone is fine)
- Use an app like FreeAgent, QuickBooks, or even a simple spreadsheet
- Separate business and personal spending (use a business bank account)
Records must be kept for at least 5 years after the tax year they relate to. A shoe box of receipts technically works, but digital records make your life much easier — especially with MTD coming.
Tax-Saving Strategies for Cleaners
1. Claim all your expenses
Many cleaners don't bother claiming small purchases. But cleaning supplies, gloves, cloths, bin bags — it all adds up. £20/week in supplies = £1,040/year in expenses = £200+ tax saving.
2. Use the flat-rate home office deduction
If you do any admin, scheduling, or invoicing from home (and you almost certainly do), claim £6/week (£312/year) with no evidence needed.
3. Track every mile
At 45p/mile, even 30 miles per week between clients = £702/year in tax deductions. Use a simple mileage app or notebook.
4. Set aside money for tax
Open a separate savings account and transfer 20-25% of every payment you receive. When your tax bill arrives in January, the money is already there. See our Paying Yourself Guide.
5. Consider the Trading Income Allowance
If your cleaning expenses are less than £1,000, you can simply use the £1,000 Trading Income Allowance instead of claiming actual expenses. Calculate both ways to see which gives the lower tax bill.
Growing Your Cleaning Business
Once you're established and want to grow, there are tax-efficient ways to scale:
Hiring subcontractors vs employees
If you take on more clients than you can handle alone, you'll need help. Subcontractors are simpler (no PAYE), but HMRC will scrutinise the relationship — the same employed vs self-employed rules apply to people working for you.
When to go limited
If profits consistently exceed £30,000–£40,000, trading through a limited company can save tax. But the admin and accountancy costs mean it rarely makes sense below this level for a cleaning business.
Diversifying services
Higher-margin services like end-of-tenancy cleaning, commercial cleaning, or specialist services (oven cleaning, carpet cleaning) can significantly increase your hourly rate. Equipment costs are claimable, making the investment tax-efficient.
Track Your Cleaning Business Tax Easily
Our Freelancer Tax Tracker Spreadsheet handles income, expenses, mileage, and tax calculations — built for UK sole traders.
Get the Tax Tracker — £9Summary: Self-Employed Cleaner Tax Checklist
| Task | When |
|---|---|
| Register as self-employed | Within 3 months (if earning over £1k) |
| Get public liability insurance | Before taking on clients |
| Keep income and expense records | Every job, every purchase |
| Set aside 20-25% for tax | Every payment received |
| File self-assessment | By 31 January each year |
| Check business car insurance | At renewal |