What CIS deduction rate should be used?
HMRC determines the rate after verification. Current standard outcomes include 20% for registered subcontractors, 30% for unregistered subcontractors and 0% for gross-payment status.
General information only. Jobaro does not provide legal, tax, accounting, employment, tenancy or health-and-safety advice. Your circumstances and location matter.
Plain answer
HMRC determines the rate after verification. Current standard outcomes include 20% for registered subcontractors, 30% for unregistered subcontractors and 0% for gross-payment status.
What this means for you
Invoice, VAT and CIS tools organise records, but tax and accounting decisions remain with the responsible business.
What you need to do
Keep legal business details, VAT settings, CIS evidence and accounting records accurate before issuing or relying on documents.
What Jobaro does
Jobaro can help format invoices, keep evidence and assist with calculations where the business supplies the inputs.
What Jobaro does not do
Jobaro is not HMRC, an accountant or a tax adviser and does not file returns unless a separately authorised integration expressly does so.