20% for a subcontractor registered for CIS, 30% for one who is not registered, and nothing for one with gross payment status. You do not choose: HMRC tells you which rate to use when you verify the subcontractor.
Free, with no sign-up. Everything is worked out in your browser: nothing you type is sent to us or stored. A guide, not tax advice. Based on GOV.UK guidance checked on 31 October 2026. Use the rate HMRC gave you when you verified the subcontractor.
The same invoice at each rate:
| Rate | Keep back | Pay the subcontractor |
|---|---|---|
| Registered, 20% | £700 | £5,300 |
| Not registered, 30% | £1,050 | £4,950 |
| Gross payment status, 0% | £0 | £6,000 |
HMRC can change a subcontractor's rate, and writes to you when it does. Use the latest rate it gave you.
Enter the invoice as the subcontractor sent it. Leave a box empty if it does not apply.
Fuel only counts when it is not for travel. Ask for receipts for materials; if there are none, HMRC says to estimate their cost. Give the subcontractor a payment and deduction statement within 14 days of the end of each tax month.
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A short call. We walk a dummy quote from PDF to jobs on site. Tell us a little about your firm and we will be in touch to fix a time. If you would like, bring one old quote and we will show you the scopes it becomes.
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