HGV and Haulage Accounting Guides
12 guides on the parts of haulage accounting that differ from general small business accounting. Each one lists the official sources it was written from and the date those sources were last checked, so you can verify it rather than take our word for it.
Running the Vehicle and the Licence
The operational side: what the licence requires, what a mile costs, how the truck is funded and what changes when you employ a driver.
- O-Licence Financial Standing for HGV OperatorsHow much has to be available, how it is evidenced, and what happens if the balance falls.Last reviewed 2026-08-03
- Cost Per Mile and Per-Truck ProfitabilityWhat a mile costs, what empty running does to it, and the rate you need to stand still.Last reviewed 2026-08-03
- HGV Fuel-Card Bookkeeping and VAT ReconciliationWhy the bank payment is not the entry, and how to make the VAT on diesel actually recoverable.Last reviewed 2026-08-03
- Buying or Financing an HGV: VAT, Capital Allowances and Cash FlowHire purchase, lease or contract hire, and what each does to tax, VAT and the bank balance.Last reviewed 2026-08-03
- HGV Payroll and Driver AllowancesPAYE, employer costs, night-out payments and the conditions attached to paying them free of tax.Last reviewed 2026-08-03
- From One Truck to a Small FleetThe second truck changes the licence, the balance sheet, the payroll and the cash cycle at once.Last reviewed 2026-08-03
Tax, VAT and Status
The tax side: what can be paid free of tax, what your engagement actually is, what has to be reported and when, and how VAT works on haulage supplies.
- HGV Overnight Subsistence and the Sleeper-Cab AllowanceThe night-out rate, the sleeper cab reduction, and the conditions that make it free of tax.Last reviewed 2026-08-03
- HGV Employment Status: Agency, Umbrella, PSC and Owner-DriverWhat actually decides status for a driver, and why owning the vehicle changes the answer.Last reviewed 2026-08-03
- Making Tax Digital for HGV Owner-DriversWhen it starts for you, what qualifying income means, and what quarterly updates actually involve.Last reviewed 2026-08-03
- Does CIS Apply to Haulage and Tipper Drivers?Delivering materials is generally outside CIS. Working on the site is where it changes.Last reviewed 2026-08-03
- International Haulage VATPlace of supply, when transport related to import and export can be zero rated, and the evidence needed.Last reviewed 2026-08-03
- Self-Billing for HGV Owner-DriversWhen the customer raises your invoice, the risk moves to you. What to check and what to keep.Last reviewed 2026-08-03
A Fixed Quote for the Truck or the Fleet
Tell us how many vehicles you run, whether you are a sole trader or a limited company, and what is outstanding. We reply by email with a fixed price and the dates the work has to be finished by.
- A fixed fee agreed before any work starts
- Nothing charged until you accept the quote
- We tell you if you do not need what you asked for
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Tell Us About Your Truck or Fleet
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