Enter Details
CIS is deducted from labour only
No CIS deduction on materials
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Calculation
Labour£0.00
Materials£0.00
Gross Amount£0.00
CIS Deduction (20%)-£0.00
Net Payable£0.00
What is CIS?
The Construction Industry Scheme (CIS) is a UK tax deduction scheme for payments from contractors to subcontractors in the construction industry. Under CIS, contractors deduct money from a subcontractor's payments and pass it to HMRC as advance payment towards the subcontractor's tax and National Insurance.
20%
Standard rate for registered subcontractors
30%
Higher rate for unregistered subcontractors
0%
Gross payment status (no deduction)
What CIS is Deducted From
CIS deductions are only taken from labour costs. Materials are excluded from CIS deductions, which is why it's important to separate labour and materials on your invoices.
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