LoadingLoadingLoadingLoadingCIS comes off the payment less a defined list of exclusions — not off the invoice total. Enter the payment, tick off what is excluded, and see the deduction and the net figure that reaches the subcontractor.
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We are not quoting a CIS rate here
We have not verified the current CIS deduction rates against HMRC's published guidance, so we are not going to print figures and ask you to trust them. Take the rate from your verification response or from GOV.UK and enter it below.
What the Construction Industry Scheme is — GOV.UKThe whole VAT-exclusive amount on the invoice, before any exclusions are taken off. Include travel and subsistence here — they are not excluded from the deduction.
The status decides the rate. It comes from verifying the subcontractor with HMRC — this calculator cannot check it and does not try to.
Enter the rate that applies to this subcontractor's status. It is shown on HMRC's verification response.
Enter a deduction rate to see the result.
Passed straight through. CIS is never deducted from VAT — it changes the invoice total and the net payment, not the deduction.
Enter the payment and a deduction rate to see the result.
Cushty works CIS out on every subcontractor payment — labour only, at each subcontractor's verified rate — and produces the payment and deduction statements.
See CIS and invoicingCIS — the Construction Industry Scheme — is HMRC's way of collecting income tax up front from construction subcontractors. As a contractor, you withhold a percentage of the labour element of each payment and pay it directly to HMRC. The subcontractor reclaims it (or offsets it against their own tax bill) at year-end.
The percentage depends on the subcontractor's CIS status: 20% for registered subbies (the default), 30% for unregistered, 0% if they hold gross-payment status. Materials are not deducted from — only labour is. This calculator handles those mechanics, but the legal responsibility for verifying status and submitting CIS returns sits with the contractor.
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