Business guides · United Kingdom
Business guides for sole traders and contractors in the UK.
For sole traders, subcontractors and the self-employed: HMRC Self Assessment (SA103S / SA103F), Making Tax Digital (MTD) for VAT, 45p/25p AMAP business mileage rates, CIS records, and compliant UK invoices.
- sole trader
- subcontractor
- HMRC
- SA103S / SA103F
- MTD VAT
- 45p/25p AMAP
- CIS
Start here.
The guides most people working for themselves in United Kingdom need first.
- Do You Need a Licence to Be a Builder in Scotland? No — a WarrantScotland
- London Contractor ULEZ, Congestion & Parking Billing 2026: HMRC & VAT Rules
- UK Making Tax Digital for Sole Traders 2026: £50k & £30k HMRC Rules
- UK Payments on Account Explained 2026: 31 January & 31 July HMRC Bill
- UK Sole Trader Allowable Expenses & Receipt Rules (2026–2027)
- UK Sole Trader Allowable Expenses List 2026: SA103 Deductions & Simplified Rules
Rules by nation.
Licensing, insurance and MTD VAT on your work — where the province or state changes the answer.
Guides by topic.
Written for United Kingdom first. Guides marked any market apply wherever you work.
Start your business
Registration, licences, insurance and the first-week list — the rules that apply where you work.
- London Contractor ULEZ, Congestion & Parking Billing 2026: HMRC & VAT RulesUK
- How to Manage Committed Bills Without Guessingany market
Price & quote work
Building a number from your own costs, and putting it in front of the customer.
- UK Sole Trader Day Rate & Quote Calculator Guide (2026–2027)UK
- UK Tradie Quote and Estimate Guide 2026: Fixed Quotes vs EstimatesUK
- How to Estimate Moving Jobs: Survey, Cube Sheet, Accessany market
- How to Estimate Photography Jobs: Shot List, Post, Licenseany market
- How to Estimate Pressure Washing Jobs: Measure, Test, Quoteany market
Jobs & customers
When the job changes, the estimate was too low, or the customer needs a conversation.
- UK Builder Variation Orders & Late Payment Interest Guide (2026–2027)UK
- Junk Removal Estimate Came In Too Low: It Was the Weightany market
- Moving Estimate Came In Too Low: What to Do on Move Dayany market
- Painting Estimate Came In Too Low: What to Do Mid-Jobany market
Invoices & getting paid
What goes on the invoice, deposits, payment terms, and what to do when it is late.
- UK Sole Trader Invoice Requirements 2026: GOV.UK Legal ChecklistUK
- How to Register as a CIS Subcontractor in the UK: UTR, Verification & 20% RateUK
- Freelancer Invoice UK: HMRC Self Assessment SA103, £90,000 VAT & Allowable Expenses Guide for Freelancers, Consultants & Sole Traders (2026/27)UK
- How to Invoice as a Sole Trader in the UK (+ £90k VAT Rules)UK
- Personal Trainer, Coach, Estate Agent & Event Planner Tax Deductible Expenses UK: HMRC SA103 Guide (2026/27)UK
- UK CIS Subcontractor Invoice Guide 2026: 20% Deduction & Materials SplitUK
- Can a Painter Charge a Deposit? Yes — Size It to the Tinted Paintany market
- Can a Plumber Charge a Deposit? Yes on Projects, Capped at $1,000 in CAany market
- Can a Window Cleaner Charge a Deposit? Yes, but Only on Lift and Rope Jobsany market
Receipts & expenses
What you can deduct, what to keep, and how to keep it so it survives an audit.
- UK Sole Trader Allowable Expenses & Receipt Rules (2026–2027)UK
- UK Sole Trader Allowable Expenses List 2026: SA103 Deductions & Simplified RulesUK
- HMRC £1,000 Trading Allowance vs Actual Allowable Expenses on SA103S: UK Sole Trader Guide (2026/27)UK
- HMRC Simplified Expenses for Sole Traders (2026/27): 45p/25p Vehicle, £10–£26 Home & SA103 RulesUK
- HMRC Wholly and Exclusively Rule (SA103): Clothing, Training & Dual-Purpose Expenses (2026/27)UK
- How to Approve Scanned Receipts Without Guessworkany market
- How to Scan Receipts Privately on iPhoneany market
- Receipt Retention Guide for Solo Businessesany market
Mileage
The rate, the log and what counts as business driving.
All mileage guides →Taxes & deductions
What you owe, when it is due, sales tax on your work, and the return itself.
- UK Making Tax Digital for Sole Traders 2026: £50k & £30k HMRC RulesUK
- UK Payments on Account Explained 2026: 31 January & 31 July HMRC BillUK
- UK VAT Registration Threshold for Sole Traders 2026: £90,000 Rolling RuleUK
- CIS Deduction Calculator (2026/27): How to Work Out 20% & 30% HMRC Subcontractor TaxUK
- HMRC Flat Rate VAT Scheme Sole Trader & 16.5% LCB Guide (2026)UK
- HMRC Form SA103S vs SA103F (2026/27): Short & Full Self-Employment GuideUK
- Australian Contractor Deductions Guide for 2026any market
- How to Manage Irregular Income Without Guessingany market
- How to Reconcile Cash Manually Without Guessworkany market
Records & bookkeeping
How long to keep records, separating money, and handing the year to your accountant.
- Sole Trader Bookkeeping: The Records You Must Keep (UK)UK
- Data Ownership Software Trends That Matterany market
- Freelance Finance Privacy Trends That Matter in 2026any market
- UK Self Assessment Records: HMRC 5-Year Rule & SA103 Guideany market
Tools & templates
Estimate and invoice templates by trade, with a free maker that runs in your browser.
- UK CIS Subcontractor Invoice Template: 20% Deduction & Reverse Charge VAT (2026–2027)UK
- HVAC Estimate Template (Free): Tonnage, SEER2 + Filled Exampleany market
- HVAC Invoice Template (Free): Install and Service + Filled Exampleany market
- Junk Removal Estimate Template: Volume, Weight, Dump Feesany market
Compare business apps
Where the alternatives fit, where they do not, and what you give up when you link a bank.
- UK Sole Trader Bookkeeping Apps With No Bank Link: MTD 2026–2027 GuideUK
- Does Venmo Use Plaid? Yes: How It Links Your Bank and How to Skip Itany market
- Keel vs FreeAgent: UK Open Banking Accounting or On-Device Records?any market
- Keel vs FreshBooks: FreshBooks or a Simple Invoice App?any market
Free tools.
The invoice and estimate maker works in any currency.
Frequently asked questions.
- What records do sole traders in United Kingdom need to keep?
- For sole traders, subcontractors and the self-employed: HMRC Self Assessment (SA103S / SA103F), Making Tax Digital (MTD) for VAT, 45p/25p AMAP business mileage rates, CIS records, and compliant UK invoices. Keeping every estimate, invoice, receipt and business trip organized under its customer and job ensures your supporting records are ready for HMRC (SA103S / SA103F).
- How does MTD VAT work on invoices in United Kingdom?
- When registered or required to collect MTD VAT in United Kingdom, your invoices must state your business details, itemised charges, the applicable MTD VAT rate and amount, and the total payable.
- Can I use Keel as a sole trader in United Kingdom?
- Yes. Keel is free to download on the App Store for iPhone and lets you create estimates, jobs, invoices, receipts, expenses and mileage logs with no bank connection.
- What is the best free sole trader invoice app in the UK for iPhone?
- Keel is free on the UK App Store for sole traders, CIS subcontractors, freelancers and consultants. You can send GBP (£) quotes and VAT/non-VAT invoices, scan receipts offline, and log 45p/25p HMRC AMAP business mileage with no monthly subscription.
- How do I prepare HMRC Self Assessment (SA103S / SA103F) and CIS deduction records?
- Keel organizes your UK invoices, 20% or 30% CIS subcontractor deductions, allowable business expenses and mileage logs into clean SA103S/SA103F categories and Making Tax Digital (MTD) ready exports.
From reading about it to doing it.
Keel keeps your quotes, work orders, invoices, receipts, expenses and trips together. On the App Store as “Keel: Estimating & Invoicing”: Sole Trader Quoting & Costing. Free to download on the App Store.