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Free Excel Template

CIS Expense Tracker Template 2026/27

Purpose-built spreadsheet for construction subcontractors. Track expenses, materials, mileage and CIS deductions — all in one place.

Pre-formatted · Auto-calculating · HMRC-ready categories

What Is the CIS Expense Tracker?

This free Excel template is built specifically for CIS (Construction Industry Scheme) subcontractors. It helps you track every business expense throughout the tax year, so when it comes time to file your Self Assessment, you have all your figures ready.

What is included

1. Expense Log

Record every expense with date, category, description, amount, payment method and receipt reference. 15 pre-set categories with a custom option.

2. Materials & Supplies

Track all building materials — what you bought, from whom, how much it cost, and which job it was for. Separated from general expenses for clarity.

3. Mileage Log

Record business miles with HMRC-approved rates: 45p/mile for first 10,000 miles, 25p/mile after. Auto-calculates your mileage claim total.

4. Summary Dashboard

Automatically totals all expenses by category. Gives you the exact figures to enter on your SA103 Self Assessment form.

5. CIS Deductions

Track the 20% (or 30%) CIS deductions your contractors have taken. Helps you calculate exactly how much tax HMRC owes you back.

Expense Categories Included

Materials & Supplies

Bricks, timber, plumbing fittings, electrical supplies, paint, screws, fixings and all consumable materials for jobs.

Tools & Equipment

Power tools, hand tools, ladders, scaffolding, safety barriers and any equipment purchased for work.

Protective Clothing

Hard hats, safety boots, hi-vis vests, safety goggles, ear defenders, gloves and any PPE required on site.

Vehicle & Travel

Mileage claims, fuel, vehicle insurance for business use, parking and tolls for work-related journeys.

Accommodation

Hotel or B&B costs when working away from home overnight. Meals included only when working away.

Training & Certification

CSCS cards, NVQ courses, first aid training and any trade-specific courses directly related to your work.

Insurance & Professional

Public liability insurance, professional indemnity, tool insurance and accountancy fees.

Communication

Business proportion of phone bills, internet costs and any communication tools used for your trade.

How a Subcontractor Uses This Template

Meet Dave, a plumber working under CIS. He earns £38,000 gross but has 20% CIS deductions taken by his contractor (£7,600). Throughout the year he records:

  • Materials: £4,200 (copper pipe, fittings, boilers, radiators)
  • Tools: £850 (new pipe cutter, replacement drill, pressure tester)
  • Mileage: 8,400 miles × 45p = £3,780
  • PPE: £340 (safety boots, gloves, work trousers, hi-vis)
  • Training: £280 (gas safety re-certification)
  • Insurance: £650 (public liability and tool cover)
  • Phone: £360 (business SIM contract)

Total expenses: £10,460

His taxable profit is £38,000 - £10,460 = £27,540. Tax at 20% = £5,508 plus Class 4 NICs. CIS deductions of £7,600 mean Dave is due a tax refund of over £2,000.

HMRC Mileage Rates 2026/27

MilesRateExample
First 10,000 miles45p per mile8,000 miles = £3,600
Over 10,000 miles25p per mile12,000 miles = £4,500 + £500 = £5,000
Passenger rate5p per mile per passengerWith 1 passenger: +5p/mile

These rates cover fuel, insurance, servicing, depreciation and maintenance. You cannot claim additional vehicle costs if you use the mileage rate.

Frequently Asked Questions

CIS subcontractors can claim: materials and supplies, tools and equipment, protective clothing (PPE), mileage for business travel, accommodation when working away from home, training courses directly related to your trade, insurance premiums, phone and internet costs for business use, accountancy fees, and any other costs wholly and exclusively for business purposes. You cannot claim for travel between home and your usual place of work, personal clothing, or meals (unless working away overnight).
The template has five pre-built sheets: 1) Expense Log — record every expense with date, category, description, amount and receipt reference. 2) Materials & Supplies — track all building materials, their cost, supplier and which job they were for. 3) Mileage Log — record business miles with date, start/end location, purpose and mileage rate (45p for first 10,000 miles, 25p thereafter). 4) Summary Dashboard — automatically totals expenses by category for your tax return. 5) CIS Deductions — track CIS deductions taken by contractors to help claim your tax refund. All sheets are pre-formatted and include dropdown menus for common categories.
CIS subcontractors can claim mileage at 45p per mile for the first 10,000 business miles in a tax year, and 25p per mile for any additional miles. This covers fuel, maintenance, insurance and depreciation of your vehicle. Alternatively, you can claim the actual cost of running your vehicle using receipts. You cannot claim both methods for the same vehicle. The 45p/25p rate is set by HMRC and applies to all self-employed people using their personal vehicle for business.
Yes, this template is specifically designed for CIS subcontractors preparing their Self Assessment tax return. The Summary Dashboard automatically totals your expenses by HMRC category, giving you the exact figures to enter on your SA103 (self-employment) pages. The CIS Deductions sheet tracks the 20% or 30% deductions your contractors have taken, helping you calculate your tax refund. You should still keep all original receipts as HMRC may request them.
Yes, the CIS Expense Tracker Template is completely free to download as an Excel spreadsheet. No email signup, no registration, and no payment required. The template is pre-formatted with formulas, dropdown menus and a summary dashboard. It covers all common CIS expense categories including materials, tools, mileage, PPE, accommodation and training.

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