CIS calculator
Working for a contractor under the Construction Industry Scheme? See how much they'll keep back for HMRC, and what you'll actually be paid.
| Labour and materials | £0.00 |
| CIS taken off (20% of labour) | −£0.00 |
| The contractor pays you | £0.00 |
The £0.00 isn't lost: it's tax paid in advance, taken off your bill at the end of the year (or refunded).
Common questions
Is CIS taken off materials?
No. CIS is only deducted from the labour part of your invoice. Materials you bought for the job, and VAT, are left out, so show them separately on your invoice.
What's the difference between 20% and 30%?
Contractors take 20% if you're registered for CIS with HMRC, and 30% if you're not. With gross payment status, nothing is taken off and you pay your tax through Self Assessment.
Do I get the CIS back?
It counts as tax you've already paid. On your tax return it's taken off your Income Tax and National Insurance bill, and if more was deducted than you owe, HMRC refunds the difference.
How does the VAT reverse charge work with CIS?
If you're VAT registered and work for a VAT-registered contractor in construction, you usually don't charge VAT: the contractor accounts for it. Your invoice must say the reverse charge applies.