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Disclaimer

This calculator is a general information and reference tool. It is not tax, accounting or legal advice and it does not replace HMRC verification or professional advice where your circumstances are uncertain.

Use the HMRC-verified rate

Contractors should verify a subcontractor with HMRC when required and use the payment status and deduction rate HMRC provides. Selecting 20%, 30% or 0% in this calculator does not verify that status.

Materials and VAT depend on the facts

Only qualifying direct costs should be removed from the CIS deduction base. The correct VAT treatment — including whether the domestic reverse charge applies — depends on the parties, the supply and any relevant end-user or intermediary status.

Check important payments

We aim to keep the calculation accurate for the scope described on the methodology page, but users remain responsible for checking their inputs and applying current HMRC guidance to the actual transaction before making or accepting a payment.