Use our free CIS invoice & payment deduction statement generator to create practical CIS documents without sign-up. Enter the details once, check the calculation, then download or email the finished document as Word or PDF.
Choose CIS invoice if you are a subcontractor billing a contractor. Choose CIS deduction statement if you are a contractor issuing written evidence of CIS tax deducted from a subcontractor payment.
Separate labour from materials, plant and fuel.
Calculate 20%, 30% or 0% CIS treatment.
Add VAT domestic reverse charge wording where it applies.
Keep a browser-saved draft for repeat use.
Free CIS document generator
Build, check and export your CIS document
Choose the document type, enter the figures, review the live calculation and export the finished document.
Live document preview
Draft preview
Status
Message
Message goes here.
How to complete the CIS invoice
Use this section if you are a subcontractor requesting payment for construction work covered by CIS.
Add your details
Enter your name, company name if applicable, trading address and 10-digit UTR. These details help the contractor match your invoice to their CIS records.
Add the contractor details
Enter the main contractor's name and address. Use the same details shown on the contract, purchase order or remittance paperwork where possible.
Split labour and materials
Enter labour separately from materials, plant or fuel. CIS deductions are calculated on the deductible labour element rather than the whole invoice where valid materials costs are included.
Check VAT treatment
If VAT registered, choose whether normal VAT or domestic reverse charge wording applies. The reverse charge can apply to many VAT-registered business-to-business construction supplies, but it depends on the supply and customer status.
How to complete the CIS deduction statement
Use this section if you are a contractor issuing a payment and deduction statement to a subcontractor.
Add contractor details
Enter your business name, address and Employer PAYE reference. This helps the subcontractor retain clear evidence for their own records.
Add subcontractor details
Add the subcontractor's name, UTR and verification number where relevant. HMRC verification determines whether 20%, 30% or gross payment status applies.
Enter gross payment and materials
The tool deducts valid materials from the gross payment to calculate the amount subject to CIS deduction.
Review the issue deadline
The tool estimates the written statement deadline based on the tax month ending date. Keep a copy with your payroll and CIS records.
CIS deduction rates and record-keeping rules
The Construction Industry Scheme requires contractors to consider the subcontractor's tax status before making payments. The deduction is normally made from the part of the payment that does not represent the cost of materials incurred by the subcontractor.
Subcontractor status
CIS rate
Practical meaning
Registered and verified
20%
Standard CIS deduction rate normally applied to labour.
Unregistered, not verified or incorrect details
30%
Higher rate deduction usually applied until the contractor can verify the subcontractor correctly.
Gross payment status
0%
No CIS deduction is made, but records should still clearly show the payment basis.
Contractors must give a written payment and deduction statement when a CIS deduction is made. HMRC guidance says this must be provided within 14 days of the end of each tax month. For monthly CIS returns, the filing deadline is the 19th of the month following the last tax month.
A basic invoice template only gives you a blank document. This page is designed to help both sides of the CIS payment process produce a clearer record.
It separates the roles. Subcontractors can create an invoice, while contractors can create a deduction statement from the same page.
It forces the labour/materials split. That is the most important practical step for CIS calculations.
It shows the calculation trail. The preview displays gross amount, materials, amount subject to deduction, deduction rate and net result.
It adds document control. Invoice references, statement references, dates and notes make the document easier to match later.
It improves repeat use. Your profile details can be saved in your browser so repeat invoices are faster.
Is this CIS invoice and payment voucher generator free to use?
Yes. You can generate a CIS invoice or CIS payment deduction statement for free, then download it in Word or PDF format without signing up.
What is the difference between a CIS invoice and a CIS payment deduction statement?
A CIS invoice is usually issued by the subcontractor to request payment. A CIS payment deduction statement is issued by the contractor to show the CIS tax deducted and provide the subcontractor with written evidence for their records.
Should CIS be deducted from materials?
CIS is generally calculated on the part of the payment that does not represent the cost of materials incurred by the subcontractor. That is why this tool separates labour from materials, plant and fuel.
Does VAT domestic reverse charge apply to every CIS invoice?
No. VAT domestic reverse charge depends on the VAT status of both parties, the type of supply, and whether the customer is an end user or intermediary supplier. Use the reverse charge option only where it applies to your supply.
Do I need to keep CIS deduction statements?
Yes. Subcontractors should keep statements as evidence of deductions suffered. Contractors should keep copies as part of their CIS records and monthly return evidence.
Legal and compliance notice
Disclaimer: This CIS invoice and payment deduction statement generator is provided as a practical template and calculation aid for general guidance. It does not constitute legal, tax, accounting or financial advice. Users are responsible for checking all details, figures, tax treatment, VAT treatment, document wording and deadlines before relying on the generated documents.
Speak to a qualified accountant or tax adviser where your circumstances are unclear, where the supply has complex VAT treatment, or where you are unsure about CIS registration, verification or gross payment status.
Support free contractor tools
We are building practical free tools for the UK contractor community. Small contributions help us keep improving and testing these resources.
We use necessary cookies to make this website work. With your permission, we also use non-essential cookies for analytics and advertising. You can accept or reject all non-essential cookies, or manage your preferences.
Learn more.
Manage Cookie Preferences
Choose which non-essential cookies you allow. Necessary cookies are required for core website functions and are always active.
