Carpenters & Joiners · CIS · Updated July 2026
✓ HMRC-sourced

Making Tax Digital for Carpenters and Joiners —
Site Work, Bespoke Joinery & CIS Explained

📅 29 July 2026 ⏱ 7 min read Editorial policy ↗

Site Carpentry and Bespoke Workshop Joinery Are Taxed the Same Way

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.

Materials on Bespoke Work Can Be a Significant Cost

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.

Worked Example

Theo. CIS-registered site carpenter for a local building firm, plus makes bespoke fitted furniture in his own workshop.

Site carpentry (CIS, gross before 20% deduction): £26,400
Bespoke joinery (direct client sales, gross): £12,800
Total qualifying income: £39,200 — above the £30,000 Phase 2 threshold. Theo joins MTD from April 2027. His bespoke joinery deposits are recorded as income when clients pay them, and the timber and materials he buys for each commission are claimed back separately as expenses.

What You Can Claim

  • Timber and materials — hardwood, sheet materials, ironmongery, fixings
  • Workshop costs — rent, power, if you run a dedicated workshop
  • Tools and machinery — usually claimed in full via the Annual Investment Allowance
  • Van costs — fuel, insurance, or the 45p/mile mileage rate
  • Public liability insurance
  • CSCS card and CITB levy where applicable to site work
  • Delivery and installation costs for bespoke pieces
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Frequently Asked Questions

Is my CIS site carpentry income assessed differently to my workshop sales?

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.

When does a deposit for a bespoke piece count as income?

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.

Can I claim the timber I buy for a commission as an expense?

Yes, materials bought for client work are a normal allowable business expense, claimed against your profit.

Do I add site carpentry and bespoke joinery income together?

Yes, all self-employment income combines into one qualifying income figure regardless of whether it's CIS site work or direct workshop sales.

Can I claim workshop rent if I have a dedicated space?

Yes, if you rent a workshop specifically for your joinery business, that rent is a normal allowable business expense.

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