Download the CIS invoice
For a subcontractor invoicing a contractor under the Construction Industry Scheme: labour and materials on separate lines, the CIS deduction worked out on the labour only, and what the contractor should pay you. One A4 page, free, no signup.
- Excel (.xlsx): type the labour and materials lines and it works out the totals, the deduction (20% to start with, change it to 30% or 0%) and the amount payable.
- Word (.docx): type over the brackets and save a copy for each invoice.
- PDF to print: fill it in by hand.
Want the sum first? The CIS deduction calculator shows the deduction and what you'll be paid.
Why labour and materials go on separate lines
The contractor takes the CIS deduction from your labour only. They don't deduct from VAT, from materials you paid for yourself, from plant hired for the job, or from consumables. If the invoice shows one figure for everything, the contractor can't tell which part to deduct from, so keep the receipts for your materials and list them apart.
- 20% if you're registered for CIS and the contractor can verify you. Put your exact registered name and your UTR on the invoice so they can.
- 30% if you're not registered, or they can't verify you.
- Nothing if you have gross payment status.
A made-up example
A registered plasterer invoices a builder for a week's work: £1,500 labour and £400 of materials they bought. They're not VAT registered.
| Labour | £1,500.00 |
|---|---|
| Materials | £400.00 |
| Total | £1,900.00 |
| Less CIS deduction (20% of £1,500) | £300.00 |
| Amount payable | £1,600.00 |
The builder pays £1,600 and passes the £300 to HMRC. It counts towards the plasterer's own tax for the year.
If you're VAT registered
When you and the contractor are both VAT registered and the payment is reported under CIS, the VAT domestic reverse charge usually applies. You don't add the VAT to what you charge: the contractor accounts for it to HMRC. GOV.UK says the invoice must make that clear, with wording such as "Customer to pay the VAT to HMRC", and still show how much VAT is due (or, if you can't, the rate). It doesn't apply if the contractor has told you in writing that they're an end user. Check GOV.UK's reverse charge guide before you send it.
After you're paid
Each month the contractor must give you a statement of what they paid you and what they deducted, within 14 days of the end of the tax month. Keep every one: as a sole trader you put the total deductions on your Self Assessment return and HMRC takes them off what you owe. A limited company sets them against its payroll instead. The CIS calculator page explains both.
Jobs for homeowners aren't CIS work: a homeowner paying for work on their own home isn't a contractor, so use the ordinary invoice template for those.
Homeowner jobs in Knockround
Knockround is for the work you do for customers directly: quotes they accept with a tap, the day's jobs in order, and invoices with a Pay button for Apple Pay, Google Pay or card. It doesn't do CIS or VAT invoices, so keep this template for contractor work. Try it on the jobs board demo with made-up customers. It's free for 7 days with no card needed, then £19.99 a month.
Written by the Knockround team, 29 October 2026. CIS and reverse charge rules checked on GOV.UK the same day. A guide, not tax advice.