CIS Deduction Calculator

Split a subcontractor invoice into labour and materials, apply the right CIS rate, and see the net payment due.

Invoice details

Labour CIS applies to this

Materials excluded from CIS

CIS status

Subcontractor is VAT registered Adds 20% VAT to the invoice

Net payment to subcontractor

£2,100

CIS deduction of £400 paid to HMRC

Paid to subcontractorCIS to HMRC

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CIS deductions apply to the labour element only — materials, plant hire and certain travel are excluded. VAT (where charged) is not subject to CIS. Estimates only — not a substitute for professional advice.