SiteClick
Free tool

CIS deduction calculator (UK) — 20% & 30% subcontractor tax

Enter your invoice totals. We'll split materials (CIS-free) from labour and apply the correct 20% or 30% deduction.

Net (labour + materials)£2,500.00
VAT (20%)£500.00
Gross invoice total£3,000.00
CIS deduction (20% of labour)− £400.00
Amount paid to subcontractor£2,600.00

CIS is only deducted from labour. Materials, VAT and plant hire are excluded.

FAQ

When does 30% CIS apply?

30% applies when a subcontractor is not verified with HMRC or has not registered for CIS. 20% applies to standard registered subcontractors and 0% to those with gross payment status.

Is CIS deducted from materials?

No. CIS is only deducted from the labour portion. Materials, plant hire, fuel and VAT are excluded from the CIS deduction.

Want this built into your site paperwork?

SiteClick stores RAMS, photos, daily reports and CIS-ready cost records in one place. 7-day free trial, no card.

Start free trial