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CIS Deduction Summary Statement 2026/27
Track CIS deductions suffered across multiple contractors throughout the year, ready for your end-of-year rebate claim.
What’s Included
- Monthly tracking rows — record each contractor, gross payment, materials, and CIS deducted month by month.
- Automatic CIS calculation — the sheet applies your CIS rate (20% registered, 30% unregistered) to the labour portion only, excluding materials automatically.
- Year-end totals — total gross payments, materials, CIS deducted and net received calculate automatically.
- Designed to sit alongside the individual CIS deduction statements your contractors give you each payment — this is your running summary, not a replacement for those.
How CIS Deductions Work
- Contractors deduct 20% from your labour payments if you're registered under the Construction Industry Scheme, or 30% if you're not registered.
- The deduction only applies to the labour element of your payment — materials you supply and are reimbursed for are excluded.
- These deductions are advance payments towards your tax and National Insurance, similar to PAYE.
- At the end of the tax year, if your total CIS deductions exceed your actual tax liability (calculated via Self Assessment), you're due a rebate for the difference.
Frequently Asked Questions
20% applies if you are registered with HMRC under the Construction Industry Scheme. 30% applies if you are not registered. Registering (which is free and done via HMRC) reduces the amount deducted from every payment throughout the year.
No. CIS is only deducted from the labour portion of your payment. If you supply materials and your contractor reimburses you for them, that amount should be excluded from the deduction calculation.
You claim it through your Self Assessment tax return. Your total CIS deductions for the year are offset against your actual tax and National Insurance liability — if you've had more deducted than you owe, HMRC refunds the difference.
Yes, completely free with no email signup required.
Sources
- CIS guidance from GOV.UK — Construction Industry Scheme (checked 2026)
- CIS deduction rates from GOV.UK — CIS 340 guide