CIS accounting
Roofing subcontractors work almost exclusively under CIS contracts, making the tax refund position particularly relevant. Tiles, slates, felt, battens, lead, guttering: materials costs are a significant proportion of roofing work and should all be excluded from the CIS deduction base. If your main contractor is not splitting this correctly, you are overpaying.
Illustrative figures drawn from the CIS rules set out on this page. Your own position will differ.
The specific challenges
Roofing involves significant materials supply: tiles, slates, felt, battens, ridge tiles, lead, guttering, fixings. All of these are excluded from the CIS deduction base. If a main contractor applies the 20% rate to your full invoice rather than just the labour element, the overpayment can be substantial across a full year's work.
Scaffolding hire charges passed on to the main contractor should be excluded from the deduction base. PPE (helmets, harnesses, safety boots) and working-at-height equipment you purchase for your own use are allowable expenses against your income.
Roofing income is often seasonal, with stronger earnings in summer months and gaps in winter. We plan around these patterns, ensuring your CIS refund claim is timed correctly and your payment on account obligations are managed to avoid large January tax bills.
How we help
We review every deduction statement, check the materials split, account for all allowable expenses including scaffolding hire, PPE and van costs, and submit your Self Assessment claim.
Roofers with over £30,000 of net CIS turnover can apply for GPS and receive gross payments. We manage the application and the quarterly compliance checks that keep the status active.
Annual Self Assessment, income and expense records, Making Tax Digital preparation. We handle all your compliance obligations so you can focus on the work.
“Three years of filing my own returns and I never got the materials split right. First year with a proper CIS accountant and the refund was four times what I had been getting.”
Illustrative scenario, not a record of a real engagement. Name and figures are examples. The tax mechanics are real.
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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