Many carpenters split their work between site carpentry (first and second fix, subcontracted under CIS for a main contractor) and bespoke joinery made in their own workshop and sold directly to clients (staircases, fitted furniture, kitchens). Both are self-employment income and combine into one qualifying income figure, though the CIS portion is assessed on your gross invoiced amount before deduction, while direct workshop sales are simply the full amount the client pays you.
Bespoke joinery often involves substantial upfront material costs — hardwood, sheet materials, ironmongery — sometimes covered by a client deposit before work begins. Under the cash basis, that deposit counts as income when you receive it, not when the piece is delivered. The materials you then buy are claimed back separately as a business expense, so your qualifying income remains the full amount the client pays, deposit included.
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The assessment principle differs slightly — CIS income uses your gross amount before deduction, while direct workshop sales are simply the full client payment — but both combine into the same overall qualifying income figure.
Under the cash basis, which most sole traders use, it counts as income when you receive the deposit, not when the finished piece is delivered.
Yes, materials bought for client work are a normal allowable business expense, claimed against your profit.
Yes, all self-employment income combines into one qualifying income figure regardless of whether it's CIS site work or direct workshop sales.
Yes, if you rent a workshop specifically for your joinery business, that rent is a normal allowable business expense.