Domestic Jobs and Commercial Contracts Combine Into One Figure
Many self-employed carpet and upholstery cleaners split their work between domestic one-off jobs (booked directly by homeowners, sometimes through comparison platforms) and commercial contracts (offices, letting agents needing end-of-tenancy cleans, hotels). Every income stream, however it's sourced, combines into a single qualifying income figure for MTD purposes.
Van-Mounted Equipment Is a Major Capital Cost
Professional carpet cleaning equipment, particularly van-mounted truck-mount systems, represents a genuinely significant upfront investment compared to many self-employed trades. This usually qualifies for the Annual Investment Allowance, letting you deduct the full cost against your profit in the year you buy it — worth being aware of if you're planning a major equipment upgrade, since the timing of the purchase can meaningfully affect your tax position that year.
Worked Example
Bella. Self-employed carpet and upholstery cleaner with a truck-mounted system, mostly domestic bookings plus a letting agency contract.
Domestic bookings (direct and via comparison platform): £24,600
Letting agency end-of-tenancy contract work: £9,800 Total qualifying income: £34,400 — above the £30,000 Phase 2 threshold. Bella joins MTD from April 2027. Her truck-mount system, a significant investment, was claimed in full via the Annual Investment Allowance in the year she bought it.
What You Can Claim
Cleaning solutions and chemicals
Equipment — truck-mounted systems, portable extractors, usually claimed via the Annual Investment Allowance
Van costs — fuel, insurance, servicing, given the vehicle often carries the equipment itself
Public liability insurance
Training and certification — stain removal, fibre-specific courses
Comparison platform fees if bookings come through a lead generation site
Quick Check
Check Your Combined Income
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Best MTD Software for Carpet & Upholstery Cleaners
Software links are affiliate, help fund CheckMyMTD. Recommendations based on ease of use for self-employed income tracking.
Frequently Asked Questions
Do domestic bookings and commercial contracts combine into one figure?
Yes, all self-employment income combines into a single qualifying income figure regardless of the source or how it was booked.
Can I claim a truck-mounted cleaning system in one go?
In most cases yes, via the Annual Investment Allowance, letting you deduct the full cost against your profit in the year you buy it, up to a £1 million annual limit.
If bookings come through a comparison platform, does the platform fee reduce my qualifying income?
No, your qualifying income is the full amount the customer pays. The platform's fee is claimed back separately as a business expense.
Can I claim cleaning chemicals and solutions?
Yes, products and consumables used directly for client work are normal allowable business expenses.
I have a letting agency contract paid monthly. Does that count differently to one-off domestic jobs?
No, recurring contract income and one-off job income both combine into the same qualifying income figure.
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