CIS Deduction Calculator

DIGIVOLVE · TOOLS & GUIDES

CIS deduction calculator

Work out the Construction Industry Scheme deduction and the net amount to pay a subcontractor.

Uses the deduction rate HMRC gives you after verification

Subcontractor payment

This may include materials paid for directly, consumable stores, non-travel fuel, plant hire and manufacturing or prefabrication costs where HMRC rules allow.

Payment statement

Complete the invoice details to see the deduction.

What is excluded before applying CIS?

HMRC says contractors start with the gross invoice and take off VAT plus qualifying amounts the subcontractor paid for directly, before applying the verified percentage. Ask for evidence where appropriate and give a payment and deduction statement within 14 days after the end of the tax month.

Check HMRC’s CIS deduction guidance.

More free Digivolve tools and guidance

All tools & guidesTax deadlinesAccountants in Haywards Heath
Figures are estimates for general guidance, not personal tax advice. Rules can depend on facts not captured here. Reviewed against HMRC guidance on 8 September 2026. Inputs stay in your browser and are not sent or stored. · By Matthew Hunt