Gwithva › Guides › Cleaner tax
Self-employed cleaner tax in the UK: a plain-English guide
The short version
- If you earn more than £1,000 a year from cleaning, register for Self Assessment with HMRC.
- Register by 5 October after the end of the tax year you started.
- File your return online and pay by 31 January.
- You pay Income Tax and Class 4 National Insurance on your profit — income minus allowable expenses.
- Keep records of income and expenses for at least 5 years after the 31 January deadline.
When you work for yourself as a cleaner, nobody takes tax out of your pay. Instead you tell HMRC what you earned once a year through Self Assessment, and pay what you owe. It sounds daunting, but for most cleaners it is straightforward once you know the rules and keep tidy records.
Do I need to register as self-employed?
You need to register for Self Assessment if your income from self-employment was more than £1,000 in a tax year (6 April to 5 April). The first £1,000 is covered by the trading allowance, so a few occasional cleans for a neighbour may not need registering.
You must register by 5 October after the end of the tax year in which you started. For example, if you started cleaning in June 2026 (the 2026/27 tax year), you must register by 5 October 2027. You can register as a sole trader on GOV.UK — it's free.
What tax will I pay?
You pay tax on your profit, not on everything clients pay you. Profit is your cleaning income minus your allowable business expenses.
Income Tax
Most people have a tax-free Personal Allowance of £12,570. In England, Wales and Northern Ireland you then pay 20% basic rate on profit up to £50,270, and 40% above that. Scotland has its own bands, so check Scottish Income Tax rates if you live there.
National Insurance
Self-employed people pay Class 4 National Insurance: currently 6% on profits between £12,570 and £50,270, and 2% above that. Class 2 National Insurance is no longer compulsory, but if your profits are low you may choose to pay it voluntarily to protect your State Pension record — check GOV.UK for current rates.
A worked example
Say a cleaner in England earns £26,000 from clients in a year and has £6,000 of allowable expenses:
| Income from cleaning | £26,000 |
| Less allowable expenses | −£6,000 |
| Profit | £20,000 |
|---|---|
| Income Tax: 20% of (£20,000 − £12,570) | £1,486 |
| Class 4 NI: 6% of (£20,000 − £12,570) | £446 |
| Total for the year (approx.) | £1,932 |
Without recording those £6,000 of expenses, the bill would be about £1,560 higher (26% of £6,000). That's why keeping receipts matters.
What expenses can a cleaner claim?
You can claim costs that are wholly and exclusively for your business. For cleaners these commonly include:
- Cleaning supplies — products, cloths, sponges, bin bags, gloves
- Equipment — vacuum cleaners, steam cleaners, mops, buckets, caddies
- Travel between clients — either actual vehicle costs (business share of fuel, insurance, repairs) or the simplified mileage rate of 45p a mile for the first 10,000 business miles and 25p after. You can't use both for the same vehicle.
- Uniform and protective clothing — branded tabards, aprons, specialist footwear (not everyday clothes)
- Insurance — public liability and business equipment cover
- Phone and internet — the business share of your bill
- Advertising — leaflets, business cards, website costs
- Professional fees — accountant and bank charges on a business account
- Parking at clients' homes (but not parking fines)
Ordinary clothes, travel from home to a single fixed workplace, and personal spending are not allowable. HMRC's full list is on GOV.UK.
Key dates and deadlines
| Date | What happens |
|---|---|
| 5 April | Tax year ends |
| 5 October | Deadline to register for Self Assessment if you started in the tax year just ended |
| 31 October | Paper tax return deadline |
| 31 January | Online tax return deadline, and pay any tax owed (plus your first payment on account, if due) |
| 31 July | Second payment on account, if due |
Miss the 31 January filing deadline and HMRC charges an automatic £100 penalty, even if you owe no tax, with more added the longer it is late.
What are payments on account?
If your tax bill is more than £1,000, HMRC usually asks you to pay towards next year's bill in advance: half by 31 January and half by 31 July. This catches many cleaners out in their second year, because the January payment can be this year's bill plus half of next year's. Saving as you go avoids the shock.
How much should I set aside?
A simple rule: move a fixed percentage of every payment into a separate savings account as soon as it lands. Many sole traders set aside 20–30% of their profit, which comfortably covers Income Tax, National Insurance and the first payment on account at typical cleaning incomes. Anything left over after you've paid is a bonus.
Making Tax Digital (MTD) for cleaners
Making Tax Digital for Income Tax means keeping digital records and sending HMRC quarterly updates using compatible software. It is being phased in by income from self-employment and property:
- From April 2026 — if your qualifying income is over £50,000
- From April 2027 — over £30,000
- From April 2028 — over £20,000
Note this is based on your income (turnover), not your profit. Even if it doesn't apply to you yet, keeping digital records now makes the switch painless. See GOV.UK's MTD checker.
Which records should I keep?
- Every payment you receive — date, client, amount
- Every invoice you send
- Receipts for every business expense
- Business mileage, if you use the mileage rate
- Bank statements for your business account
Keep them for at least 5 years after the 31 January deadline for that tax year. Photos of paper receipts are fine.
Make tax time easy. Gwithva logs your income and expenses as you work, stores receipt photos, sends Self Assessment reminders and shows your tax-year income, expenses and profit at a glance — ready to export for your accountant. It's free for cleaners.
This guide is general information based on HMRC rules for the 2026/27 tax year, not personalised tax advice. Rates and thresholds change, and your situation may differ — check GOV.UK or speak to an accountant if you're unsure.