CIS deductions tracker
For CIS subcontractors paid with deductions taken
Log every payment a contractor makes you under the Construction Industry Scheme (CIS). The tracker works out the labour each deduction is based on, checks the deduction against 20% or 30%, adds everything up by tax month and by contractor, and gives you the year's total CIS deducted.
Inside the workbook
- PaymentsOne row for each payment from a contractor
- ContractorsTotals for each contractor, to check against statements
- Tax monthsEach tax month's totals and its statement
- SummaryThe year's totals and checks
- SourcesEvery rate and rule used, for both tax years, with its GOV.UK link
- Start, How to useA cover with the contents, and plain instructions
Where the figures come from
- CIS deduction if you're registered (and the contractor can verify you)
- CIS deduction if you're not registered
- CIS deduction with gross payment status
- A tax month runs from this day of one month to the day before it in the next
- Days after a tax month ends to get your payment and deduction statement
- Tax year starts
- Tax year ends
A spreadsheet for organising your own figures. It isn't tax advice, isn't HMRC software and can't send anything to HMRC. Check every figure. Rates and thresholds are for the 2025–26 and 2026–27 tax years (you choose which on the Start sheet) and link to GOV.UK, checked on 18 Oct 2026. If you're not sure what applies to you, ask HMRC or an accountant. Sources and dates are on the Sources tab. Contains public sector information licensed under the Open Government Licence v3.0. Not affiliated with or endorsed by HMRC.