Work out the Construction Industry Scheme deduction a contractor must take from a subcontractor payment. CIS is deducted from labour only.
Under the domestic reverse charge for construction, the contractor accounts for the VAT - it is shown on the invoice but not paid to the subcontractor.
Estimates the CIS tax withheld across the year - this is offset against your Self Assessment bill.
Net payment to subcontractor
after CIS deducted at
effective deduction on gross
tax credit toward your bill
Estimate only. Materials must be genuine, evidenced costs to be excluded from the deduction.
payments like this - CIS withheld that you reclaim via Self Assessment.
Cumulative CIS withheld
The CIS Tax Calculator does more than show a number. Below your result it explains what your figures mean in practice - your effective and marginal rates, any allowances or thresholds you are close to, and the specific steps to take next. Enter your details above and the guidance updates to match your situation.
Do this next, in order
Estimates only - not financial or tax advice. Confirm figures on GOV.UK or with an adviser.
| Scenario | Gross | CIS | Net payable | |
|---|---|---|---|---|
CIS Tax Calculator by TaxFly — free UK tax calculators