Calculate Construction Industry Scheme deductions and the net payment due to a subcontractor.
£
£
Amount liable to deduction–
CIS tax deducted–
VAT payable to subcontractor–
Net payment to subcontractor–
CIS deductions apply to labour only, not materials. Most construction services between VAT-registered businesses fall under the domestic reverse charge.
These figures are for guidance only. Talk to us about your own circumstances, or see all calculators.