TaxSimba — CIS Allowable Expenses for Subcontractors: What Can You Claim?
Preparation worksheet

Optional offline planning aid, not a tax return or filing confirmation.
Keep completed notes securely; never include passwords or one-time codes.

WORK THROUGH THIS EXAMPLE
A phone or vehicle is used for both work and personal activity. Keep the invoice and a reasonable record supporting the business element. The payment being made from a business account does not establish that the entire amount is an allowable trade cost.

DECISION TO RESOLVE
What supports the business purpose and the private-use adjustment?

YOUR POSITION
Relevant year and source: ____________________
Evidence supporting your answer: ____________________
Missing item and who will obtain it: ____________________
Deadline or next review date: ____________________

1. Group receipts by business cost type.
Notes: ______________________________

2. Write the business purpose for unusual items.
Notes: ______________________________

3. Record private-use splits for vehicles and phones.
Notes: ______________________________

4. List equipment and the accounting basis used.
Notes: ______________________________

5. Keep CIS credit totals separate from expense totals.
Notes: ______________________________

Actions agreed and responsible person:
____________________________________

Guide: https://taxsimba.co.uk/blogs/cis-allowable-expenses-subcontractors
Check the current guide and official sources before relying on a deadline or process.