CIS Deductions Calculator
Calculate Construction Industry Scheme deductions: 20% registered, 30% unregistered or 0% with gross payment status, on the labour part of the invoice.
Проверени данни · юли 2026 г.
What are the CIS deduction rates?
20% for registered subcontractors, 30% for unregistered or unverified ones, and 0% for those holding gross payment status.
Източник: GOV.UK — Construction Industry Scheme (gov.uk/what-is-the-construction-industry-scheme); how to work out CIS deductions (gov.uk/how-to-work-out-cis-deductions). · актуализирано 2026
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Всичко за CIS Deductions Calculator
📋Представяне+
Computes the CIS deduction a contractor must withhold from a subcontractor's invoice: 20% for CIS-registered subcontractors, 30% if unregistered or unverified, 0% with gross payment status — applied to the labour amount only (invoice excluding VAT, minus materials the subcontractor paid for).
💡 Добри практики
- CIS deductions are advance payments of your income tax and Class 4 NIC — offset via Self Assessment (or against CT/PAYE for companies).
- Verify each subcontractor with HMRC before first payment: unverified means 30% instead of 20%.
- Keep materials invoices — overstated materials shift the deduction base and trigger HMRC compliance checks.
🔢 Конкретен пример
Registered subcontractor, £5,000 invoice (excl. VAT) with £1,000 materials: deduction 20% of the £4,000 labour = £800 — the subcontractor receives £4,200.
📖Ръководство за употреба+
Как да използвате този калкулатор
- 1
Enter the invoice amount excluding VAT.
- 2
Enter the cost of materials the subcontractor supplied.
- 3
Select the subcontractor's CIS status.
- 4
Read the deduction, the amount actually paid and the effective rate.
📚Речник+
- Labour amount
- The deduction base: invoice (excl. VAT) minus materials, plant hire paid to third parties and CITB levy — CIS never applies to materials or VAT.
- Gross payment status
- Approved subcontractors are paid in full with no deduction. Requires the compliance, business and turnover tests (£30,000 labour turnover for a sole trader).
ℹ️Източници и актуализации+
Последна актуализация на данните
5 юли 2026 г.
Източници и препратки
GOV.UK — Construction Industry Scheme (gov.uk/what-is-the-construction-industry-scheme); how to work out CIS deductions (gov.uk/how-to-work-out-cis-deductions).
Данните на този калкулатор се актуализират редовно според последните официални ставки. При съмнение направете справка с официалните източници по-горе.
FAQ — CIS Deductions Calculator
What are the CIS deduction rates?+
20% for registered subcontractors, 30% for unregistered or unverified ones, and 0% for those holding gross payment status.
What is excluded from the deduction?+
VAT, materials the subcontractor paid for, plant hire from third parties and the CITB levy — the deduction applies to labour only.
How do I get my CIS deductions back?+
They count as advance tax payments: sole traders offset them against income tax and Class 4 NIC in Self Assessment; limited companies offset them against PAYE/CT and can claim repayment.