Drylining and partition installation sits squarely within CIS as specified construction operations. Dryliners typically work as sole-trader subcontractors with high materials costs (plasterboard, metal framework, fixings) and a strong GPS eligibility case once their turnover picture is accurately assessed.
The GPS turnover test is applied to net CIS income, meaning materials are excluded. Dryliners with high plasterboard and framework costs may find their qualifying CIS turnover is significantly lower than their total invoice value, affecting eligibility.
Dryliners supply significant quantities of plasterboard, metal studs, track, fixings and insulation. Contractors should apply CIS deduction only to the labour element. Where the full invoice is deducted, money is lost on every job.
Dryliners frequently carry out associated work including taping, jointing, skimming and ceiling fixing. Correctly identifying which elements fall within CIS-specified operations and which might not requires care at invoice and Self Assessment level.
Drylining requires a significant toolkit including screw guns, track cutters, board lifters and levels. These are legitimate capital allowance or expense claims but are frequently overlooked in self-filed returns.
We identify all allowable expenses for drylining work, including materials, tools, mileage at 55p per mile, protective equipment and use-of-home where applicable, and file your Self Assessment to recover the maximum refund.
We calculate your net CIS turnover correctly, assess all three GPS qualifying tests and manage the application to eliminate the 20% deduction if you qualify.
We audit your payment and deduction statements to confirm the 20% rate is applied only to your labour income. Materials that contractors have incorrectly included in the deduction base are identified and corrected.
Book a free call. We will talk through your CIS position, your deduction history and whether there is anything worth changing. No hard sell, no obligation.
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