Everything you invoiced on construction work, excluding VAT.
If it changed part-way through the year, pick the one you were on longest.
Add up the deduction column on your payment and deduction statements. Leave it at zero and we will estimate it from your turnover.
Only materials you directly incurred. Materials the contractor bought and recharged do not reduce the deduction.
Van, fuel, tools, protective equipment, phone, insurance, subscriptions, accountancy. The full list is on the what-you-can-claim page.
Employment or rental income. It uses your personal allowance first, which makes the refund smaller.
Illustrative figures on 2026/27 rates and simplified assumptions. This is information, not advice, and it is no substitute for a proper calculation on your business's real numbers. Ask us for the accurate version — it's free.