Bookkeeping for construction and trades
Builders, electricians, plumbers and roofers run on jobs, materials and subcontractors. Profit is made or lost job by job, and the Construction Industry Scheme adds its own paperwork.
- Flat £15 an hour
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- Qualified UK team
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Bookkeeping for construction and trades
Your price
4 hours at £15
£60
Set-up fee£0
ContractNone
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Qualified team
Qualified team
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The short answer
What does bookkeeping for construction and trades involve?
Bookkeeping for construction and trades means keeping sales invoices with CIS deductions and retentions, materials by job from merchant statements, subcontractor payments and verification records and the rest of your records accurate and reconciled. At £15 an hour, a typical two-person electrical firm (about 90 transactions a month) needs about 4 hours a month, which is around £60.
What makes these books different.
Every sector has its own records and rules. These are the ones that matter for construction and trades.
CIS deductions on both sides
Subcontractors have 20% or 30% deducted from labour; contractors must deduct, report monthly and issue statements. Each deduction has to be recorded against the right invoice.
The VAT domestic reverse charge
For most construction services between VAT-registered businesses the customer, not the supplier, accounts for the VAT. Invoices and VAT returns must show it correctly.
Retentions and stage payments
Part of each payment may be held back until the job is signed off. Those retentions are income you have earned but not yet received.
Job costing
Tracking materials, labour and plant by job tells you which work makes money and which only keeps you busy.
£15
an hour, flat
£60
a month for a typical two-person electrical firm
4h
of bookkeeping a month, about 90 transactions a month
0
contract, stop whenever you like
Records we keep for you.
- Sales invoices with CIS deductions and retentions
- Materials by job from merchant statements
- Subcontractor payments and verification records
- Vehicle, fuel and tool costs
- Public liability and tool insurance
- Monthly CIS statements from contractors
Rules worth knowing.
CIS monthly return
Contractors file the CIS300 return by the 19th after each tax month ends on the 5th. Late returns attract automatic penalties.
Gross payment status
Qualifying subcontractors can be paid without deduction. Meeting the compliance test each year matters, because status can be withdrawn.
Materials versus labour
CIS deductions apply to labour, not materials. Splitting invoices accurately avoids over-deduction and cash flow problems.
General information, not tax advice. Rules change, so check GOV.UK or ask your accountant. Last reviewed November 2026.
A typical month.
A two-person electrical firm with about 90 transactions a month, VAT registered. Here is the time it takes and what it costs.
- Core bookkeeping (31 - 100)3h
- Limited company extras0.5h
- VAT-ready books (MTD)0.5h
Each month
£60
Where this sector is most common.
Using ONS business counts for 2026, construction is the biggest share of local businesses in these places. We serve all of them online.
- Portsmouth22% of local businesses, 1.5 times the UK share, about 1,295 firms
- Sutton21% of local businesses, 1.5 times the UK share, about 1,780 firms
- Plymouth20% of local businesses, 1.4 times the UK share, about 1,215 firms
- Luton18% of local businesses, 1.3 times the UK share, about 1,490 firms
- Bromley18% of local businesses, 1.3 times the UK share, about 2,645 firms
- Bournemouth, Christchurch and Poole18% of local businesses, 1.3 times the UK share, about 2,825 firms
Clients say it better than we do.
4.9300+ Google reviews of Accotax
“He took the time to explain every step of the process and made a complex situation much easier to understand.”
Hugo Alvarez
Google review of Accotax
“They take the time to understand how our business works and what our needs are.”
Mael Leboucher
Google review of Accotax
“Very prompt in responding to questions and patient with us even when we seem to be slow.”
Mansur Liman
Google review of Accotax
“The work was completed promptly, my tax return was successfully filed.”
Sergey M
Google review of Accotax
construction and trades: your questions.
Can you reclaim my CIS deductions?
Deductions taken from your payments are treated as tax already paid. Accurate records of each deduction let them be credited against your tax bill, with any excess refunded.
Do I need to register for VAT as a builder?
You must register once taxable turnover passes £90,000 in a rolling 12 months. Some builders register earlier to reclaim VAT on materials.
Related sectors.
- Taxi and private hire driversMulti-platform income, vehicle costs and mileage for taxi and private hire drivers.
- Farms and agricultureSeasonal income, subsidies, livestock and the farmers' flat rate scheme.
- Property developersProject costing, development finance and CIS for developers and renovators.
- Holiday lets and Airbnb hostsPlatform payouts, cleaning costs and property income rules for holiday let owners.
- Cleaning companiesRecurring contracts, supplies, subcontractors and payroll for cleaning businesses.
- Haulage and transportFuel cards, driver pay, vehicle finance and operator costs for hauliers.
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