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CIS Calculator

Enter the labour and materials on the payment and the subcontractor's verification rate. The deduction is taken from labour only — materials are excluded.

Materials are not subject to CIS deduction.

Deduction rate

Payment breakdown

Gross (labour + materials)
£0.00
Qualifying labour
£0.00
CIS deduction (20%)
−£0.00
Net payable
£0.00

Report the deduction on your monthly CIS return and pay it to HMRC. The subcontractor is entitled to a payment and deduction statement.

Nothing you type here is uploaded or stored. This tool is an aid, not accounting or legal advice — check the figures before you send them.