Plant hire sits on both sides of CIS. If you supply plant with an operator, you're often the subcontractor being paid under CIS by the main contractor. If you're the contractor hiring plant in, the cost of plant hire itself is one of the items that can be excluded from the taxable base before the deduction rate is applied, alongside materials. Either way, getting the base right before the rate matters, and it's an easy line to get wrong by hand.
Runs in your browser · your subcontractors’ data never reaches us
Use it to produce your own outgoing statements as a subcontractor, or to correctly generate statements for the plant-hire subcontractors you pay.
Materials and other excludable costs are entered separately from the gross figure, so the deduction is calculated on the right base, not the full invoice total.
We generate the statements and the CIS300 totals. You still send them and file your return, or your accountant does.
No. We generate the CIS Payment and Deduction Statements and the CIS300 totals you need. You still send the statements to your subcontractors and file your return yourself, or hand the totals to your accountant.
Within 14 days of the end of the tax month the payment falls in. The CIS tax month runs 6th to 5th, not the calendar month, so a payment on 3 May belongs to the 6 April to 5 May tax month.
0% if the subcontractor is registered for gross payment, 20% if they're registered for net payment, 30% if they're not verified with HMRC. You tell us the status per subcontractor and we apply the right rate.
Free to preview, one-off payment to unlock the full batch. Your payment data never leaves your device.