Materials and supplies

Yes

Materials bought specifically for jobs are fully deductible as a business expense in the tax year you incur them. This covers anything you purchase to do the work: pipe, cable, fittings, timber, fixings, grout, paint, etc.

Common questions

Can I claim materials I buy for jobs?
Yes. Materials purchased for specific jobs are a direct business expense. Keep supplier invoices and receipts.
I bought stock in advance and haven't used it yet. Can I claim it now?
Technically, materials you have not used yet at year-end should be listed as unused stock (shown as closing stock in your accounts) and not deducted until used. For small amounts with fast turnover, HMRC usually accepts claiming them in the year you bought them.

Watch out for

—Charging a client for materials at a mark-up: the cost is still deductible, and the mark-up forms part of your taxable income.

HMRC sources

https://www.gov.uk/expenses-if-youre-self-employed/reselling-goods

Last verified: April 2026 · Tax year 2026/27

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This guidance is for general information only. Tax rules change. Verify with HMRC or a qualified accountant before filing.