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CIS accounting

Specialist accountants for flooring contractors.

Flooring contractors working under CIS carry some of the highest materials costs of any finishing trade. Engineered boards, solid hardwood, luxury vinyl tile, screed, adhesives, underlay and grippers are consumed on every job. Those materials costs are excluded from the CIS deduction base entirely, meaning the 20% deduction applies only to the labour element of each invoice. Many main contractors do not split correctly, and the overpayment compounds quickly across a full year of jobs.

Book a free callCIS refund service
20%
Deducted on labour only (materials excluded)
~£2,000
Illustrative first-year CIS refund
55p
AMAP mileage rate per mile from 6 April 2026
The specific challenges

What makes flooring contractors accounting different.

High materials share creates a large overpayment risk

Flooring jobs are materials-intensive. Engineered boards, hardwood, LVT, carpet, screed compound, adhesives and underlay can represent 50% or more of an invoice value on larger contracts. CIS deductions should apply only to the labour element, never to materials you supply. If your main contractor deducts 20% from the full invoice, the overpayment on a materials-heavy job is significant. We review every deduction statement and identify where the split has been applied incorrectly.

Screed and subfloor preparation: scope uncertainty

Screed laying, subfloor levelling and damp-proofing membrane installation are all CIS-specified construction operations. Surface finishing and decorative floor laying in a domestic private home sits outside CIS when the client is a homeowner rather than a contractor. Flooring contractors who work across both commercial or new-build sites (CIS) and direct private clients (outside CIS) must keep two separate sets of records. Mixing the income streams or claiming expenses against the wrong income type causes errors at Self Assessment.

Specialist tools and machinery

Power floaters, screed pumps, floor grinders, parquet nailers, underfloor-heating sensors and moisture meters are legitimate capital expenditure. The Annual Investment Allowance provides a 100% first-year deduction for qualifying plant and machinery up to £1 million a year. Many flooring contractors undervalue their tool costs at year end or fail to claim capital allowances at all.

Van and site travel costs

Flooring contractors typically load a van with boards, adhesives and tools for every job. From 6 April 2026, the AMAP rate for cars and vans is 55p per mile for the first 10,000 business miles. If you claim actual vehicle costs instead (fuel, insurance, road tax, servicing, finance charges), we model which method produces the larger deduction for your annual mileage.

How we help

What we do for flooring contractors.

CIS refund calculation and claim

We review your deduction slips, verify the labour/materials split on each invoice, account for all allowable expenses including tools, van costs and mileage at 55p per mile, and submit your Self Assessment return. Most flooring contractors receive their refund within 8 to 12 weeks of an accurate submission.

Private vs CIS work: record-keeping structure

We set up a clear records structure that separates your CIS subcontract income from direct private-client income. This prevents the two streams from contaminating each other at Self Assessment and ensures your expense claims are allocated correctly.

Gross Payment Status application

If your net annual CIS turnover (labour element only, excluding materials) exceeds £30,000, you may qualify for GPS and receive payments without any deduction. We handle the application and the ongoing compliance record that keeps it in place.

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“The materials on my bigger jobs came to nearly half the invoice. My contractor was taking the 20% off everything. Once we corrected the split across the whole year, the refund was much more than I had been expecting.”
Self-employed flooring contractor, East Midlands

Composite snapshot based on client patterns. Name and figures anonymised. The tax mechanics are real.

Questions from flooring contractors

My contractor deducts CIS from the full invoice including the cost of boards and adhesives. Is that correct?
No. CIS deductions apply only to the labour element of an invoice. The cost of materials you supply for a job, including flooring boards, adhesives, screed compound and underlay, is excluded from the deduction base. If your contractor is applying the 20% rate to the full invoice value, you are overpaying on every job that involves materials supply. The overpayment is recoverable through your Self Assessment return.
I do some jobs for homeowners directly and some for main contractors on sites. Which jobs fall under CIS?
Work for a main contractor on a new-build or commercial development is almost always within CIS. Work done directly for a homeowner as the end client is generally outside CIS, because private householders are not contractors for CIS purposes. The boundary matters because income from outside-CIS jobs is not subject to CIS deduction at source, though it is still taxable income you must report. Keeping the two sets of records separate from the start avoids complications at year end.
How much is the mileage allowance for a flooring contractor's van?
From 6 April 2026, the AMAP rate for cars and vans used for business travel is 55p per mile for the first 10,000 miles (25p after that). If you use your van to travel between jobs and carry materials, keeping a journey log means you can claim the full mileage allowance against your taxable income.
Get started

Talk to a specialist flooring contractors accountant

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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Specialist in CIS and construction accounting, not a generalist practice
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24-hour response guarantee
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Fixed fees, quoted before we start

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We respond within 24 hours and store your details securely.

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PlumbersElectriciansJoiners and CarpentersGroundworkersRoofers
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