CIS subcontractor payment spreadsheet template

The three rules the formulas carry

The deduction is on labour only. CIS is deducted from the labour part of a payment — not from the cost of materials the subcontractor bought for the job, and not from VAT. That is why labour and materials are separate columns: a sheet with one “invoice total” column cannot get the deduction right.

The rate comes from verification, not from the invoice. HMRC tells you the rate when you verify the subcontractor: 20% if they are registered for CIS, 30% if they are not, and 0% if they have gross payment status. The Rate column only accepts those three values.

A tax month ends on the 5th. A payment made on 5 November belongs to the month ending 5 November; one made on 6 November belongs to the month ending 5 December. The sheet works that out from the date paid, so the monthly totals match the return, which is due by the 19th after each tax month ends.

What it does not do

It is a record, not CIS software: it does not verify subcontractors, file the return or produce payment and deduction statements. VAT is recorded as printed on the invoice — under the domestic reverse charge many subcontractor invoices show no VAT at all, and the column is then simply left blank. Check HMRC's guidance or your accountant for anything unusual, such as plant hire or a subcontractor whose status has changed.

Filling it in without typing

Subcontractor invoices arrive as PDFs, scans and photos taken on site. Invoices to Spreadsheets reads a batch of them into rows — supplier, invoice number, date, net, VAT and each line item — which is where the labour and materials split usually sits. Try one invoice free, without an account.

Is the CIS spreadsheet template free?

Yes. Download it, use it, change it. No account, no email address, no card.

How is the CIS deduction calculated?

Labour multiplied by the rate, rounded to the penny. Materials and VAT are excluded. For labour of £1,000 and materials of £400 at 20%, the deduction is £200 and the amount paid is £1,200 plus any VAT.

Which CIS rate should I enter?

The one HMRC gave you when you verified the subcontractor: 20% for a registered subcontractor, 30% for one who is not registered, and 0% for gross payment status. Do not take it from the invoice.

Which tax month does a payment belong to?

CIS tax months run from the 6th of one month to the 5th of the next. The template assigns each payment to the month ending on the 5th on or after the date paid, and the Monthly return sheet totals by that date.

Why is there no VAT on some of my subcontractors’ invoices?

Under the VAT domestic reverse charge for building and construction services, a VAT-registered subcontractor supplying a VAT-registered contractor usually does not charge VAT; the contractor accounts for it instead. Leave the VAT column blank for those invoices.

Does it work in Google Sheets or Numbers?

Yes. It is a standard .xlsx file and the formulas are IF, ROUND, DATE, EDATE, SUMIF and COUNTIF, which import cleanly. Set your locale before importing so dates and £ parse as dates and numbers.