CIS accounting
Self-employed electricians working under CIS have 20% taken from their labour payments every month. Add up materials (cable, consumer units, accessories) that should be excluded from the deduction base, and many electricians are overpaying by several thousand pounds a year. That money is recoverable.
Illustrative figures drawn from the CIS rules set out on this page. Your own position will differ.
The specific challenges
CIS deductions apply only to the labour element of an invoice. Cable, consumer units, light fittings and other materials you supply are excluded. If your main contractor does not distinguish between the two on your deduction slips, you may be overpaying on every job. We review your statements and ensure the deduction base is correct.
Electricians carry significant tool costs: testers, drills, cable pullers, ladders. Capital allowances let you deduct the cost of tools and equipment against your taxable income. The Annual Investment Allowance covers up to £1 million of qualifying expenditure per year at 100%.
If a main contractor cannot verify your CIS status with HMRC, they are required to deduct at 30% rather than 20%. This often happens when electricians change trading name, address or UTR without updating HMRC. We identify and fix verification problems quickly.
How we help
We calculate your full refund entitlement including all allowable expenses, check your deduction slips for incorrect base amounts, and submit your Self Assessment return.
We claim the correct capital allowances on tools, test equipment, ladders and vehicles. For larger equipment purchases, we ensure you are using the Annual Investment Allowance correctly.
Ongoing Self Assessment, CIS records management, and Making Tax Digital preparation if your gross income exceeds £50,000 from April 2026.
Get started
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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