CIS accounting
Painters and decorators working under CIS on commercial or new-build residential projects have 20% taken from their labour payments. The materials split matters here too: paint, filler, tape, dust sheets, brushes and rollers you supply should be excluded from the deduction base. Over a full year, the recoverable overpayment adds up.
Illustrative figures drawn from the CIS rules set out on this page. Your own position will differ.
The specific challenges
If you supply paint, filler, primer, masking tape and other materials for a job, those costs are excluded from the CIS deduction base. Many decorating contracts on new-build or commercial sites involve significant materials supply. If the main contractor is not splitting these out, you are overpaying.
Extending ladders, platform towers, hop-ups and similar access equipment are capital expenditure allowable through capital allowances. If you hire access equipment for specific jobs and pass the cost on, that hire charge should also be excluded from the deduction base.
Decorating contracts often require travel between multiple sites or clients in a day. Mileage at 55p per mile (from April 2026) is allowable for business travel. Keeping a journey log throughout the year is the best way to ensure the full claim is captured.
How we help
We review your deduction statements, check the materials split, account for all allowable expenses and submit your Self Assessment return.
If your net CIS turnover exceeds £30,000, we handle the GPS application and maintain the compliance record.
Annual Self Assessment, income and expense records, Making Tax Digital preparation if needed 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.
Other trades we work with