CIS invoice template (UK) for subcontractors (Free, 2026)

The Reality: If your invoices don’t separate labour and materials, or you forget to include your UTR, you’ll get paid late and argue about “missing CIS” every month. Use the template below to make your invoices CIS-friendly and your payments predictable.

This is not tax advice. If you’re VAT registered, work on self-billing, or have unusual costs (plant hire, mileage, mixed supplies), confirm the calculation rules with your accountant.

If you want the full CIS overview (rates, gross status, how registration works), start here: Complete CIS Tax Guide for Subcontractors 2026. If you want to stop CIS deductions entirely, see: CIS gross payment status (UK) — eligibility and how to apply. If you need to reconcile what was actually deducted, use: CIS deduction statement explained + template.

CIS invoice template (UK) for subcontractors

What “CIS invoice” usually means (so you don’t format it wrong)

Most subcontractors mean one of these:

• A normal subcontractor invoice that makes CIS deductions easy (labour/material split + UTR). The contractor deducts CIS and sends you a CIS deduction statement.
• A self-billed invoice (less common) where the contractor raises the invoice on your behalf. If you’re on self-billing, agree the format in writing and keep every statement.

This template covers the first case (the most common): you raise the invoice; the contractor applies the deduction.

Copy-paste CIS invoice template (fields)

Use this as your standard invoice layout.

SUBCONTRACTOR INVOICE (CIS)

Your details
- Business / trading name:
- Address:
- Phone / email:
- UTR (Unique Taxpayer Reference):
- VAT number: (if registered)

Contractor (who pays you)
- Contractor business name:
- Address:
- Contact / accounts email:

Job details
- Site address:
- Description of work:
- Dates worked (optional but helpful):
- Purchase order / job reference (if provided):

Line items (keep labour + materials separate)
1) Labour (CIS applies to labour)
   - Description:
   - Amount (net):
2) Materials (CIS usually does not apply to materials)
   - Description:
   - Amount (net):
3) Other (e.g., plant hire, travel) (state clearly)
   - Description:
   - Amount (net):

Totals
- Subtotal (net):
- VAT (if applicable):
- Total (gross):

Payment details
- Bank name:
- Account name:
- Sort code:
- Account number:
- Payment terms: (e.g., 7 days / 14 days / end of week)

Notes (recommended)
- “CIS: please apply deduction to labour element only and issue a CIS deduction statement with payment.”

Worked example (20% vs 30% deduction)

This example assumes you’re not VAT registered for simplicity. If you are VAT registered, keep VAT separate and confirm with your accountant how the contractor should calculate the deduction for your situation.

Invoice you send

• Labour: £1,000
• Materials: £200
• Subtotal: £1,200
• VAT: £0
• Total due: £1,200

What the contractor usually deducts CIS from

• CIS base: labour only (£1,000)

If you’re CIS registered (20% deduction)

• CIS deducted: £1,000 × 20% = £200
• Net paid to you: £1,200 − £200 = £1,000

If you’re not registered (30% deduction)

• CIS deducted: £1,000 × 30% = £300
• Net paid to you: £1,200 − £300 = £900

The contractor should give you a CIS deduction statement showing:

• Gross labour amount
• Deduction rate (20%/30%/0%)
• Amount deducted
• Net paid
• Contractor details + tax month

Make sure your invoice includes these “CIS friction reducers”

• Your UTR (missing it is a fast route to 30% deductions and admin delays).
• Labour and materials split (otherwise the contractor may deduct on the whole amount or delay payment until clarified).
• Site address + dates worked (helps the contractor match the invoice to their job records).
• Clear description of labour (“Labour for 3 days, 2nd fix carpentry” beats “Work completed”).
• Payment terms and bank details (obvious, but surprisingly often missing).

If you want a printable proof-of-work form to attach, use: Job sheet and work order template for trades.

Common CIS invoice mistakes (and the fix)

Mistake: You invoice “£1,200 labour” even though £200 is materials.
Fix: Split it into labour vs materials. Make it easy for the contractor to deduct correctly.

Mistake: You think the CIS deduction should show on your invoice.
Fix: Your invoice is usually gross; the deduction appears on the contractor’s CIS statement.

Mistake: You don’t check the rate the contractor is using.
Fix: If you’re registered for CIS, confirm they’ve verified you and are using 20% (not 30%). Keep a screenshot of verification in your records.

Mistake: You lose CIS statements.
Fix: Save every statement (you’ll need them for self-assessment and cash flow tracking). See also: CIS monthly return deadlines (2025).

For the bigger picture on deductions and gross payment status, read: Complete CIS Tax Guide for Subcontractors 2026.

Where Toolfy fits

If you’re juggling multiple contractors and subs, the admin pain is tracking what was invoiced vs what was actually paid after deductions. Toolfy is built for UK VAT/CIS workflows so you can keep invoices, evidence, and deductions in one place. Start a free trial if you want to set it up quickly.

If you’re also tightening up your customer-facing invoices, use: Invoice template for trades in the UK (2025).

FAQ

Do I put CIS deductions on my invoice as a subcontractor? Usually no. You invoice the gross amount; the contractor deducts CIS and issues a CIS deduction statement.

What needs to be on a CIS invoice in the UK? Your details (including UTR), the contractor’s details, invoice number/date, site address + description, labour/material split, totals, and payment details.

Is CIS deducted from materials? CIS is normally calculated on the labour element, not materials. Separate them on the invoice so the contractor deducts correctly.