Accountants for carpenters and joiners
First fix on a new build, a staircase made in your workshop, a kitchen fitted for a homeowner: each one is treated differently for CIS and VAT. We sort your work into the right boxes so the tax adds up.
ACCA qualified accountants with over 20 years in practice
Site work, workshop work and CIS
Carpentry on site, from first and second fix to alterations and repairs, is building work, so CIS is taken off when a contractor pays you.
Making things in a workshop is different. GOV.UK lists making materials used in construction as work that does not need CIS registration on its own. And when you make and fit, the contractor should leave manufacturing or prefabricating materials out of the deduction, along with materials you bought. So a joinery invoice should show the made items apart from the fitting.
Costs carpenters and joiners can usually claim
From HMRC's list of allowable expenses.
Timber and ironmongery
Wood, sheet materials, hinges and fixings you buy for jobs count as raw materials.
Saws, routers and bench machinery
On traditional accounting these go through capital allowances; on the cash basis, items you keep for the business other than cars are expenses.
Your workshop
Heating, lighting and business rates for business premises.
Dust masks and safety boots
Protective clothing needed for the work.
Van and mileage
Real costs, or the flat 55p a mile for the first 10,000 business miles.
VAT for carpenters and joiners
Fitting work for a VAT registered contractor under CIS usually uses the domestic reverse charge. A kitchen or staircase fitted for a homeowner is charged in the normal way once you are VAT registered, as the reverse charge does not apply to customers who are not VAT registered.
Before you get near the £90,000 threshold, our VAT threshold checker shows how close you are.
More for carpenters and joiners
Carpenters and joiners we help nearby
Site carpenters and workshop joiners across North West London work with us online.
The tax rules on this page come from GOV.UK and HMRC guidance. Last checked .
Questions carpenters and joiners ask us
Does CIS apply to joinery I make in my workshop?
Making materials used in construction does not need CIS registration on its own. Fitting them on site is building work, which does.
Should CIS come off the doors and frames I supply?
No. Manufacturing or prefabricating materials, and materials you bought, should be taken off before the deduction is worked out.
Can I claim my workshop costs?
Yes, the business share of heating, lighting and business rates for business premises.
Can I claim a new table saw?
Yes. Through capital allowances on traditional accounting, or as an expense on the cash basis.
Do I charge VAT on a kitchen fit for a homeowner?
If you are VAT registered, yes, in the normal way. The reverse charge only covers VAT registered customers on CIS work.
Carpenters and joiners, talk to us
Tell us how your work splits between site, workshop and private jobs, and we will send you a quote.