Tax calculator

CIS Deduction Calculator

Estimate a CIS deduction and net subcontractor payment for a straightforward payment from April 2026.

  • Tax year shown with the calculator
  • Assumptions explained
  • Source-linked methodology

Payments from 6 April 2026

Estimate a CIS deduction

For one straightforward UK construction payment after the contractor has checked the CIS scope and verified the subcontractor with HMRC.

Include any VAT charged on this invoice.

Is the subcontractor VAT registered?

VAT can be removed from the deduction calculation only where it is properly charged by a VAT-registered subcontractor.

Enter £0 where no VAT is charged, including where the domestic reverse charge applies.

Use actual costs paid directly by this subcontractor for permitted materials, consumables, non-travel fuel, third-party plant hire or manufacture. Exclude recoverable VAT if VAT registered; include VAT paid if not registered.

What rate did HMRC verification return?

Use the result returned to the contractor by HMRC. Do not infer the rate from an invoice or registration claim.

Are the CIS scope and verification checks confirmed?

Confirm UK construction work, subcontractor rather than employee status, the 2026 public-body exclusion and the HMRC verification result.

Is this a special or uncertain payment?

Choose yes for an agency or off-payroll case, mixed contract, retention, contra or set-off, landlord/tenant payment, charity or school, disputed costs, indirect materials or another exemption.

Your payment figures are used only for this calculation. They are not added to a lead record or analytics event.

What counts as a qualifying direct cost?

Permitted costs include materials, consumable stores, fuel used for the construction operation except travelling fuel, third-party plant hire, and manufacturing or prefabricating materials—only where this subcontractor paid the cost directly.

Travel, travelling fuel, subsistence, accommodation, owned-plant notional hire and costs paid by someone else remain in the deduction base. CIS withheld is an advance payment, not the subcontractor’s final tax bill.

How to understand your result

The calculator content must explain the result breakdown, applicable period, rounding, assumptions, exclusions and the primary sources used by its versioned tax table.