What you are paidafter CIS.

Put in the labour and materials on your invoice.

How it works

20%Registered for CIS and verified by the contractor.
30%Not registered, or the contractor cannot verify you.
0%Gross payment status: paid in full, tax settled later.
Labour onlyNo deduction from VAT, materials you paid for, plant hire or consumables.

Rules from GOV.UK: CIS for subcontractors, GOV.UK: getting paid under CIS, checked 28th September 2026. A guide, not tax advice.

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