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CIS deduction calculator

For contractors and subcontractors: how much CIS to deduct from an invoice, and what the subcontractor actually gets paid.

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1Your figures

Subcontractor’s CIS status

Estimate for a full tax year. Nothing leaves your device.

2Your result

Paid to the subcontractor
£1,700.00
CIS deduction, sent to HMRC
£300.00
Invoice total, before VAT (£)£2,000.00
Materials£500.00
Labour£1,500.00
CIS deduction, sent to HMRC (20%)−£300.00
Paid to the subcontractor£1,700.00
The deduction is not lost: it counts towards the subcontractor’s tax and National Insurance, and any extra comes back through Self Assessment.
Ask a verified accountant →File your Self Assessment →

This is an estimate with HMRC rates, not tax advice.

Where the invoice goes

£2,000Invoice total, before VAT
  • Materials25%£500
  • Labour, paid to the subcontractor60%£1,200
  • CIS deduction, sent to HMRC15%£300

How it works

1Type your figuresNothing is saved or sent. It all stays on your device.
2See it moveThe result and the chart change as you type, in your language.
3Act on itFile your return with TaxEase™ UK, or ask a verified accountant.

Questions

Is this tax advice?No. It is an estimate with this year’s HMRC rates, to help you see the picture before you decide.
Which tax year?The current tax year by default. You can switch to last year at the top of the calculator.
Can my accountant use it?Yes. Accountants on TaxEase™ UK have the same calculators in their dashboard.

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