Free CIS deduction calculator

How much CIS should you deduct?

Paying a subcontractor under the Construction Industry Scheme? Enter their invoice and the materials they paid for, choose the rate HMRC gave you when you verified them, and see the deduction, what to pay them and what goes to HMRC. No email, no sign-up.

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How the deduction works

On the labour, at the rate HMRC gives you.

Start with the invoice

Take the gross amount of the subcontractor's invoice and take away what they paid for: VAT, consumable stores, fuel (except for travelling), plant hired for the job, manufacturing or prefabricating materials, and materials they bought themselves.

Then the rate

Deduct 20% if they are registered for CIS, 30% if they are not or cannot be verified, and nothing if they have gross payment status. HMRC tells you which when you verify them.

Then the paperwork

Pay the deductions to HMRC by the 22nd after the tax month ends (the 19th by post), give the subcontractor a statement within 14 days of the end of the tax month, and send your CIS300 by the 19th.

HMRC's own words: Make deductions and pay subcontractors. Late with a return? Work out the penalty.

What Stoneledger does

Every deduction, the CIS300 and the statements, from the same invoices.

Every subcontractor on file with their UTR, verification number and rate.
The deduction on every invoice, on the labour only, at that subcontractor's rate.
A CIS300 for every tax month, nil returns included, with its due date.
A statement for everyone you paid, from the same figures as the return.