Tax spreadsheet for CIS subcontractors & tradespeople (UK 2025/26)

Subcontractor under the Construction Industry Scheme? Contractors deduct 20% if you are registered and verified, 30% if not, and 0% with gross payment status (gov.uk). Deductions are not taken from VAT or materials you paid for directly. Your contractor must give you a payment and deduction statement within 14 days of the end of each tax month — keep every one, because those deductions count toward your bill when you file your 2025/26 Self Assessment by 31 January 2027 (many subcontractors are due a refund). Other expenses tradespeople typically consider claiming: materials; tools and equipment (larger kit may be claimed differently — see gov.uk capital allowances); protective clothing; van mileage (45p a mile for the first 10,000 miles in 2025/26, 55p from 6 April 2026) or actual van costs — not both. Check each category on gov.uk/expenses-if-youre-self-employed and gov.uk/what-you-must-do-as-a-cis-subcontractor.