Quick Summary
- Register as self-employed with HMRC by 5 October after the tax year you started.
- If your cleaning income is £1,000 or less a year, the trading allowance may mean you don't need to register.
- Claim supplies, equipment, mileage, insurance, phone and DBS checks as expenses.
- Use 45p a mile for the first 10,000 business miles between clients.
- Taking on staff means payroll and pensions — or checking subcontractors really are self-employed.
Cleaning is one of the most popular ways to become self-employed — whether you clean homes, offices or holiday lets, or you're building a small cleaning company. This guide explains your tax responsibilities and how to make sure you only pay tax on your real profit.
Do I need to register with HMRC?
If your income from cleaning is more than £1,000 in a tax year, you need to register for Self-Assessment as a sole trader. The deadline is 5 October after the end of the tax year in which you started — for example, if you started in June 2026, register by 5 October 2027.
If your total self-employed income is £1,000 or less, the trading allowance covers it and you usually don't need to register. If your income is higher, you can deduct either the £1,000 allowance or your actual expenses — not both. For most cleaners, actual expenses work out better.
Allowable expenses for cleaners
- Cleaning supplies — products, cloths, mops, bin bags, gloves
- Equipment — vacuum cleaners, carpet cleaners, steam cleaners, ladders
- Travel between clients — 45p a mile for the first 10,000 business miles (25p after), or a share of actual car costs
- Parking at client properties
- Insurance — public liability and accidental damage cover
- DBS checks and training courses
- Uniform and protective clothing — branded tabards, aprons, safety shoes
- Phone and advertising — business share of your phone, website, leaflets and listing fees
- Working from home — if you do admin from home, a flat £10 to £26 a month depending on hours
- Accountancy fees
The journey from your home to your first client and back from the last one generally counts as business travel when you travel to different client sites — but not if you only ever work at one fixed place.
How much tax will I pay?
You pay income tax on your profit above the £12,570 personal allowance. In Scotland, rates start at 19% and rise through bands of 20%, 21% and above. You also pay Class 4 National Insurance at 6% on profits between £12,570 and £50,270. Class 2 National Insurance is no longer compulsory, but people with low profits may choose to pay it voluntarily to protect their State Pension record.
As a rule of thumb, put aside around 20% of your profit for tax.
Working through agencies and apps
If you get work through a cleaning agency or app, check whether they treat you as self-employed or pay you through payroll. If you're self-employed, platforms now report sellers' income to HMRC, so make sure all of it is on your return.
Growing a cleaning business
Employing cleaners
If you control when, where and how your cleaners work, supply the equipment and they can't send someone else in their place, they're likely to be employees. That means PAYE payroll, at least the National Minimum Wage, holiday pay and auto-enrolment pensions. Getting this wrong can leave you with back-dated tax and National Insurance bills.
VAT
Once your turnover goes over £90,000 in a rolling 12 months, you must register for VAT. For cleaning companies serving households, adding 20% to prices is a big decision — plan ahead with our VAT threshold guide.
Making Tax Digital
From 6 April 2026, self-employed people with turnover (not profit) over £50,000 must keep digital records and send quarterly updates to HMRC using compatible software. The threshold drops to £30,000 from April 2027 and is planned to drop to £20,000 from April 2028. See our Making Tax Digital guide.
Frequently Asked Questions
Do self-employed cleaners pay tax?
Yes, if your profit is above your personal allowance. You must register for Self-Assessment if your cleaning income is over £1,000 a year, and you pay tax and Class 4 National Insurance on your profit.
What expenses can a cleaner claim?
Cleaning products and equipment, mileage between clients, parking, insurance, DBS checks, training, protective clothing, phone and advertising costs, and accountancy fees.
Can I claim mileage as a cleaner?
Yes. Self-employed cleaners travelling between client properties can claim 45p a mile for the first 10,000 business miles in a tax year and 25p after that.
Do I need insurance as a self-employed cleaner?
It isn't a legal requirement for sole traders, but public liability insurance is strongly recommended and many clients ask for it. The premium is an allowable expense.
Are my cleaners employees or self-employed?
It depends on how they work. If you control their hours and methods, provide equipment and they can't send a substitute, they are likely employees and need to be on payroll.
Accountant for Cleaners and Cleaning Companies
Simple, fixed-price tax returns for self-employed cleaners, plus payroll and VAT support as your business grows.
Sardar Muhammad, AAT
Sardar is the founder of LimeTree Accounting Solutions, an AAT-accredited practice in Govanhill, Glasgow. He works with sole traders, tradespeople, landlords and small limited companies across Glasgow and Clydebank.
This guide is general information based on UK and Scottish tax rules as at 13 October 2026. It is not personal advice. Rates and thresholds change, so speak to us about your own situation.