Free UK CIS Deduction Calculator (Construction)
Under CIS, contractors deduct money from a subcontractor's payments and pay it to HMRC. Standard rates: 20% if the subbie is CIS-registered, 30% if not, 0% if they have gross payment status.
FAQs
Do I deduct CIS from materials?
No - only from the labour element. If the invoice doesn't split labour and materials, ask the subcontractor to itemise.
How do I check CIS registration?
Use HMRC's online CIS verification service. The result determines whether you deduct 20%, 30% or 0%.
When do I pay HMRC?
Monthly - by the 22nd of the following month if paying electronically, or the 19th by post.