CIS accounting

Specialist accountants for steel fixers.

Steel fixers are one of the most labour-intensive trades in construction. On most contracts, the rebar and reinforcement materials are supplied by the main contractor, meaning a steel fixer's invoice is almost entirely labour. That matters for CIS because the 20% deduction applies to the full labour payment with very little materials offset to reduce the base, making the deduction rate more impactful than for trades that supply significant materials. It also means that allowable expenses, correct registration and GPS eligibility become the main tools for reducing the annual tax burden.

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20%

Deducted on labour (often the full invoice)

~£2,000

Average first-year CIS refund (illustrative)

£30,000

GPS turnover threshold (net of materials)

The specific challenges

What makes steel fixers accounting different.

Predominantly labour invoices and full deduction exposure

Because rebar and reinforcement steel are typically supplied by the main contractor rather than by the steel fixer, most steel-fixer invoices consist almost entirely of labour. That means the CIS deduction base is close to the full invoice value on most jobs. There is little materials exclusion to reduce the overpayment. As a result, registration status, correct expenses and GPS eligibility matter more to a steel fixer's annual tax position than they do for trades with higher materials supply.

Where steel fixers do supply materials

On some smaller contracts or self-managed jobs, a steel fixer may supply binding wire, tying tools or bar spacers. These materials are excluded from the CIS deduction base even when the amounts are modest. Where you supply materials, they should be itemised on your invoice and excluded from the deduction calculation. We check your statements and identify any jobs where a materials exclusion applies.

Tools, PPE and site expenses

Bar benders, rebar tyers, bolt cutters, angle grinders and safety equipment are all allowable expenses or capital allowance items. Steel fixers also commonly require steel-toe boots, gloves, hard hats, hi-vis and cut-resistant PPE. These costs are fully allowable against your CIS income. Many self-filed returns miss a significant proportion of these claims.

GPS as the most effective tax reduction route

Because most steel-fixer income is labour, and the deduction therefore applies to almost the full invoice, reaching GPS eliminates the 20% deduction entirely. Once your net CIS turnover exceeds £30,000, GPS becomes the most valuable outcome we can achieve for you. The compliance record requirement for GPS makes staying on top of returns and payment obligations important from day one.

How we help

What we do for steel fixers.

CIS refund and Self Assessment

We calculate your full refund entitlement by accounting for all allowable expenses including tools, PPE, mileage at 55p per mile from April 2026, and any materials you supply. We submit your Self Assessment return to recover the overpayment. Most steel fixers receive their refund within 8 to 12 weeks of a correctly filed return.

Gross payment status application and compliance

We assess your GPS eligibility, apply all three qualifying tests, and manage the application. Because steel-fixer turnover is largely labour with minimal materials deduction from the net figure, the £30,000 threshold is often reached earlier than expected. We also maintain the compliance record that protects GPS status once it is granted.

Limited company structure for higher earners

At higher income levels, operating through a CIS-registered limited company allows deductions to be reclaimed in real time via the Employer Payment Summary rather than waiting for the annual Self Assessment return. We model the comparison between sole trader and limited company for your income level and show you the numbers.

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Questions from steel fixers

My contractor supplies all the rebar. Does that mean the full invoice is subject to CIS?

Yes, in that scenario. CIS deductions apply to the labour element of an invoice. If no materials are being supplied by you, the full invoice is labour and the 20% deduction applies to the total. This is why GPS is particularly valuable for steel fixers: eliminating the deduction entirely is more impactful when the deduction base is the full invoice rather than just a portion of it.

I sometimes supply binding wire and bar spacers. Can I exclude those from CIS?

Yes. Materials you supply, including binding wire, bar spacers and tying accessories, are excluded from the CIS deduction base even where the amounts are small. They should be itemised on your invoice and excluded from the deduction calculation by your contractor. If your contractor deducts from the full invoice including these materials, the overpayment is recoverable through Self Assessment.

How does Getting GPS help a steel fixer more than other trades?

Because most steel-fixer invoices are primarily labour with minimal materials supply, the CIS deduction base is typically close to the full invoice value. GPS eliminates the 20% deduction entirely on that full labour amount. For a steel fixer on £60,000 of annual labour income, GPS saves approximately £12,000 in upfront deductions compared to the registered rate, which represents a substantial cash-flow and tax-timing advantage.

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Talk to a specialist steel fixers 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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Other trades we work with

Plumbers Electricians Joiners and Carpenters Groundworkers Roofers

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