Fill in the figures, then click Work out my CIS position.
Result
The numbers
| Line | Amount |
|---|
What it does, and what it leaves to you
- Covers: the 20%, 30% and 0% CIS deduction on labour, a sole trader's income tax (England, Wales, Northern Ireland bands) and Class 4 National Insurance, and the gross payment turnover test.
- Gives: the deduction on one invoice, an estimated yearly bill, and the refund or balance after CIS.
- Not decided: Scottish rates, other income, student loans, pension relief, trading allowance, capital allowances, partnerships and limited companies, the HMRC business and compliance tests, VAT domestic reverse charge, payments on account, and anything that changed after this was written.
Common questions
How much CIS tax is deducted?
Contractors deduct 20% from the labour part of your invoice if you are registered with HMRC as a CIS subcontractor, 30% if you are not, and nothing if you have gross payment status. VAT and materials are not part of the deduction.
Can I get my CIS deductions back?
Often yes. The deductions count towards your tax and Class 4 National Insurance. If they add up to more than your bill for the year you can claim the difference back after the tax year ends, through Self Assessment.
How do I get gross payment status?
Apply to HMRC. As a sole trader you need construction turnover of at least £30,000 over the last 12 months (before materials and VAT), plus passing the business and compliance tests.
Why is 30% taken if I am not registered?
Contractors must deduct 30% from unregistered subcontractors. Registering as a CIS subcontractor lowers it to 20%.
Is my data uploaded anywhere?
No. Everything is calculated in your browser and nothing is sent.