Quick answer
Self-employed cleaners count all payments from clients, cash and bank transfer alike, towards the MTD threshold. Travel between clients and cleaning supplies are expenses. If you clean through an agency that pays you through payroll, that income doesn’t count.
Key facts
Every client payment counts, including cash
Travel between clients can be claimed
Cleaning products and equipment are expenses
Agency work paid through payroll is employment income
When MTD applies
Start date | Qualifying income over | Based on your tax return for |
|---|---|---|
6 April 2026 | £50,000 | 2024/25 |
6 April 2027 | £30,000 | 2025/26 |
6 April 2028 | £20,000 | 2026/27 |
A cleaner working 32 hours a week at £18 an hour for 48 weeks turns over £27,648. That’s under £30,000 for 2025/26, but over the £20,000 threshold that applies from April 2028.
Cash payments
Under MTD, every payment needs to be in your digital records. Record cash on the day you receive it with the client and date, or pay it into your bank account so a bank feed picks it up. See digital records for MTD.
Travel
Travel between clients can be claimed using the flat mileage rate (55p a mile for the first 10,000 miles in 2026/27) or actual vehicle costs. Keep a trip log. See recording mileage under MTD.
Common expenses
Cleaning products and cloths
Vacuum cleaners and equipment
Aprons, gloves and protective clothing used only for work
Public liability insurance
Phone and advertising
Use the MTD checker to see your own start date.