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CIS deduction.

Work out the Construction Industry Scheme deduction due on a subcontractor payment. The deduction is taken from the labour element only, materials and VAT are not subject to CIS.

This is a general guide, not advice. It provides an automated, first-pass estimate of a CIS deduction and may not reflect your exact circumstances. Always verify the subcontractor's status and deduction rate directly with HMRC before making a payment, and treat materials, VAT and reverse-charge VAT correctly. It is not tax or professional advice and is not a substitute for a qualified accountant. You must verify any figure before relying on it. Lintl accepts no liability for any loss arising from reliance on this tool.
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