CIS deduction calculator
Days and a day rate in, what to pay and what to hold back out. Free, no sign-up. Nothing is sent or saved.
Worked out from the days and day rate above, plus any materials. You can change it.
Only what they paid for themselves, with receipts. No CIS comes off materials.
Not sure? How to check a subbie with HMRC.
- Start here
- Type the days and day rate above. This needs JavaScript switched on.
Pay HMRC by the 22nd after the tax month ends (the 19th if you pay by post). See the dates.
How the sum works
- CIS comes off the labour only: the invoice before VAT, minus the materials the subbie bought for the job.
- The rate is the one HMRC gives when you check the subbie: 20% if registered, 30% if not registered or not matched, 0% with gross payment status. More on the rates.
- Subbo rounds the deduction down to the penny.
- VAT is never part of the CIS sum. With the domestic reverse charge, the subbie charges no VAT and you account for it on your own VAT return.
- Only take materials off when you have seen the receipts.
Example: 5 days at £220 plus £50 of materials is a £1,150 invoice. Labour is £1,100. At 20% you hold back £220 for HMRC and pay the subbie £930.
This calculator follows HMRC's CIS guide (CIS340) and uses the same rules as the Subbo app, but every business is different. You stay responsible for your own figures. Check anything unusual with your accountant.
Doing this every Friday?
Subbo does this sum for every subbie, builds the weekly pay run and gives you the month's CIS300 figures. Free 8-week trial for a few friendly firms.
Free for 8 weeks. No card. No contract. The button opens your email app. Or write to harry@subboapp.com.