CIS Deduction Rates — Quick Reference

Deduction Rates

Registered subcontractor

20%

Unregistered subcontractor

30%

Gross payment status

Key Facts

CIS deductions are NOT a tax — they are advance payments of your tax bill
You claim them back on your Self Assessment return
Deductions apply to labour only — materials are not included if invoiced separately
Monthly CIS return due by 19th of each month
Contractors must verify subcontractors with HMRC before first payment

If Your Rate Is Wrong

Check you are registered with HMRC for CISCheck your UTR is correct on all paperworkIf being deducted at 30%, you may not be registered — call HMRCIf you qualify for gross payment status, apply to HMRC

HMRC CIS helpline: 0300 200 3210 | gov.uk/use-construction-industry-scheme-online

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