Industry guide
Cleaning
Domestic or commercial, as a self-employed cleaner you have straightforward tax obligations — but missing them can be costly.
Register as self-employed
Register for Self Assessment at gov.uk/register-for-self-assessment. You must do this by 5 October in your second year of trading or face penalties.
Track income from every client
Keep a record of each job, its date, the client (initials or reference are fine), and the amount paid. A simple spreadsheet works. Invoice every client — even regulars paying cash.
Claimable expenses
Cleaning products, mops, hoovers, protective gloves, uniform, and the business-use portion of your van or car are all deductible. If you work from home you may claim a portion of phone and broadband.
Mileage claim
If you use your own vehicle to travel between jobs, claim the HMRC approved mileage rate: 45p per mile for the first 10,000 miles, 25p thereafter. Keep a mileage log.
VAT threshold
If your annual turnover exceeds £90,000 you must register for VAT. Most small cleaning businesses stay below this, but monitor monthly.
Common mistakes
Not claiming mileage
Travelling between clients is a significant and fully deductible cost that many cleaners overlook entirely.
Accepting cash and not declaring it
Cash-in-hand income is fully taxable. HMRC's Connect system cross-references lifestyle signals — unexplained spending or deposits can trigger an enquiry.
No written agreement with clients
Without a written scope of work, disputes over damage or payment are difficult to resolve — and the cleaner usually loses.