9 min read
CIS Deduction Rates Explained: 20%, 30%, and Gross Payment
Learn the three CIS deduction rates: 20% registered, 30% unregistered, and 0% gross payment. See how each rate is calculated and how to move to a lower rate.
Getting Started
CIS Subcontractors Guides
Construction industry tax guidance for subcontractors working under CIS.
8 min read
What Expenses Can You Claim as a CIS Subcontractor
Allowable expenses for CIS subcontractors: tools, travel, clothing, insurance, and more. How expenses reduce your tax bill and increase your CIS refund.
Income & Expenses
8 min read
CIS Monthly Returns: What Your Contractor Reports to HMRC
How CIS monthly returns work, what contractors report about your payments and deductions to HMRC, and how to check the reported figures match your records.
Filing & Submissions
7 min read
CIS and VAT: How They Work Together
How VAT interacts with CIS deductions for self-employed subcontractors. Covers VAT registration, domestic reverse charge, and invoicing examples.
Special Cases
7 min read
CIS Gross Payment Status: How to Get Paid Without Deductions
How to qualify for CIS gross payment status and receive full payments with no deductions. Turnover thresholds, compliance rules, and the annual review.
Getting Started
7 min read
CIS Payment Statements Explained
How to read your CIS payment statement, check the 20% deduction is calculated correctly, and what to do if your contractor applies the wrong rate.
Records & Evidence
6 min read
How to Claim Back CIS Deductions
Step-by-step guide to reclaiming overpaid CIS tax through Self Assessment. How to get your CIS refund from HMRC and avoid common mistakes.
Payments & Deadlines
10 min read
How the Construction Industry Scheme Works
A clear explanation of CIS for subcontractors: how deductions work, registration, verification, and reclaiming overpaid tax through Self Assessment.
Getting Started