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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Deductions: overview: the rate of deduction under the Construction Industry Scheme (CIS)

The rate of deduction under the Construction Industry Scheme (CIS) for subcontractors not holding gross payment status since 31st October 1988 has been as follows;

-          31st October 1988 to 30th June 1996 25%  
     
-          1st July 1996 to 30th June 1997 24%  
-          1st July 1997 to 5th April 2000 23%  
-          6th April 2000 to 5th April 2007 18%  
-          6th April 2007 to the present;    
  -          ‘matched’ subcontractor 20%
  -          ‘unmatched’ subcontractor 30%