Domestic & Commercial Cleaner

A spotless guide to tax for self-employed cleaning professionals.

Allowable Expenses

• Cleaning Products & Supplies — Detergents, mops, cloths, vacuum bags, and specialist cleaning solutions used at client properties.
• Equipment — Vacuum cleaners, steam cleaners, and specialist equipment used exclusively for cleaning.
• Travel Between Clients — Mileage between client premises — claim 45p per mile for the first 10,000 business miles.
• Uniform & Workwear — Branded tabards, aprons, gloves, and protective clothing worn during cleaning.
• Insurance — Cleaning business insurance covering public liability and key cover — essential for domestic cleaners.
• Marketing — Flyer printing, local advertising, and listing fees on platforms like Bark.com or Checkatrade.

Tax Tips

• Travel from your home to your first client of the day is a personal commute — not deductible. Travel between clients during the day is deductible.
• If you supply your own products and equipment, all cleaning consumables are deductible cost of sales.
• If you clean commercial premises, these services are standard-rated for VAT — register once turnover exceeds £90,000.
• If you hire other cleaners to help you, check their employment status carefully — misclassifying employees as self-employed is a common HMRC compliance issue.

Frequently Asked Questions

Is the travel from home to my first client deductible?

No. Travel from home to your first client of the day is a personal commute and is not deductible. However, travel between clients during the day is a business journey and the mileage is deductible at 45p per mile.

What records do I need to keep as a cleaner?

Keep a record of all clients and income received (bank statements are a good record), receipts for cleaning products and equipment, a mileage log for travel between clients, and any invoices from suppliers. Retain records for at least 5 years after the relevant filing deadline.

Do I need to charge VAT?

Register for VAT when your taxable turnover exceeds £90,000. Commercial cleaning services are standard-rated at 20%; domestic cleaning services are also standard-rated. Below the threshold, VAT registration is optional.

Can I claim a key safe or key-cutting costs for client access?

Yes. Key safes purchased for clients who use them for your access, and key-cutting costs for holding client house keys, are deductible as a business cost. These are genuine operating expenses of providing a domestic cleaning service.