Most CIS subcontractors overpay tax. Enter your labour income, the deduction rate and your expenses to estimate your CIS refund. Then let our accountants claim it for you.
Uses 2026/27 rates. Nothing is stored or sent.
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Fully registered and supervised to act on your behalf.
CIS subcontractors.
General construction trades.
Trades paid under CIS.
Labour-only work.
Finishing trades.
Use the calculator for free, then let a Chartered Certified Accountant prepare and file your return. VAT included.
All prices include VAT.
Using 2026/27 rates.
Gross labour before deductions.
20% or 30%.
Tools, van, mileage, phone.
Estimated refund.
| Status | Deduction |
|---|---|
| Registered subcontractor | 20% |
| Not registered | 30% |
| Gross payment status | 0% |
In short: contractors deduct 20% from your labour. That deduction ignores your Personal Allowance and expenses, so most subcontractors overpay. Filing a Self Assessment return reclaims the difference.
A subcontractor earns £40,000 with £8,000 deducted. After £6,000 of expenses, profit is £34,000. Tax and Class 4 NI come to about £5,572, so the rebate is around £2,428.
Our Construction Industry Scheme service files your return and chases the refund. If you also work as a sole trader, see our self-employed accountants. More on our tax calculators page.
Official guidance: Construction Industry Scheme

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