Four subbies on site, three rates between them. One table to sort it.
| Subcontractor | Labour £ | Materials £ | Rate | Deduction | Net pay |
|---|
Most construction jobs involve multiple subcontractors, often on different CIS rates — a registered plumber at 20%, an unregistered labourer at 30%, a gross-status electrician at 0%. Calculating the deductions, net payments, and total HMRC liability for each one separately is error-prone. This calculator shows them side by side.
You must verify every subcontractor with HMRC before their first payment. Log in to HMRC's CIS online service with your contractor UTR and enter the subbie's name, UTR, and NI number. HMRC will confirm their registration status and which rate to apply. Keep a record of the verification reference number — you will need it for your monthly CIS return.
The CIS300 lists every subcontractor you paid in the tax month (6th–5th), showing: their name and UTR, the gross amount, the cost of materials, the amount deducted, and whether the payment was verified. File by the 19th of the following month. Nil returns are required even if you made no payments. Late returns attract a £100+ penalty per month.
GraftG Pro (£24/month) remembers your subcontractors and their CIS rate. Text "CIS invoice Dave, labour £600, materials £200" and GraftG generates a payment & deduction statement PDF. CIS REPORT gives you tax-year totals across all subbies — ready for your CIS300. Each subbie's details are stored for next time.
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