Guides

Plain-English guides to the Construction Industry Scheme, with worked examples using HMRC's published rates.

• How CIS deductions are worked out (with examples)
  Step-by-step CIS deduction examples at 20%, 30% and gross payment status, including materials and VAT.
• CIS 20% vs 30%: registering as a subcontractor
  Why unregistered subcontractors lose 30% under CIS, and how registering brings it down to 20%.
• CIS gross payment status: the tests explained
  The business, turnover and compliance tests for CIS gross payment status, from GOV.UK.
• CIS monthly returns: deadlines and penalties
  When contractors must file CIS monthly returns, nil returns and the late-filing penalties.
• CIS and the VAT domestic reverse charge
  How the construction VAT reverse charge relates to CIS, and why VAT is excluded from the CIS deduction.

← Back to the calculator