Record payments
The deduction worked out before you pay.
Enter what you're paying a subbie and see the CIS deduction and the net to pay before you save. Record one payment, or a whole pay run at once.
How it works
Deduction and net shown first
Enter the gross, the VAT and the materials, and the deduction and the net to pay show before you save.
VAT and materials out first
CIS is worked on what's left after VAT and the subbie's materials come off, at the rate HMRC gave when you verified them.
Retention handled
Retention you hold back comes off before the deduction, because it isn't paid yet.
A whole pay run at once
Paste your list from a spreadsheet or upload a CSV. Every row is checked and the deductions show before anything is saved.
No bill to create first
Record what you paid, with no invoice or bill to raise first.
On the return and the statement
Each payment goes on that month's CIS300 and on the subbie's statement, so you only enter it once.
What goes wrong in other CIS software
Complaints from forums and reviews, in their own words, and what 0s and 1s does about each.
“a report that shows what the deducted amount will be”
The deduction and the net to pay show on every payment before you save it.
“deduct retention 5% from total amount first”
Retention comes off before the deduction is worked out.
“We currently list all invoices on excel”
Paste the list from your spreadsheet into a pay run, or upload it as a CSV.
“Materials were not being reported via our submissions”
Materials go on the CIS300 with each payment, even when a payment is all materials.
The rules
What HMRC asks of you, in plain English.
- CIS and the VAT reverse charge
Who accounts for the VAT, and the CIS deduction on the same payment
- CIS materials deduction
What counts as materials, plant hire included, and what doesn't
Questions about recording CIS payments
- How is the CIS deduction worked out?
- Take off any VAT, then the cost of the materials the subbie paid for. Take 20%, 30% or nothing of what's left, depending on the rate HMRC gave when you verified them, and round down to the penny.
- What counts as materials?
- What the subbie paid for materials, plant hire, consumables and fuel (not for travel) used on the job, and for making or prefabricating materials. Count what they paid, not what they charged you.
- Do travel and expenses come off before the deduction?
- No. Travel, subsistence and other expenses you pay the subbie stay in the amount the deduction is taken from.
- Can I record a whole pay run at once?
- Yes. Paste the list from a spreadsheet or upload a CSV, one payment per row. Only the subbie, the date and the gross are needed, and every row is checked before anything is saved.
- Can I work out a deduction without an account?
- Yes. The free CIS deduction calculator works it out from a payment or a day rate, and nothing you type is stored.