CIS accounting

Specialist accountants for tilers.

Self-employed tilers working under CIS on commercial or new-build residential projects have 20% taken from their labour payments. Tiles, adhesive, grout, primers and waterproofing membranes you supply for a job are excluded from the CIS deduction base entirely. Because tiling work is often materials-intensive, with tile costs sometimes exceeding labour on high-specification finishes, correctly separating materials from labour on every invoice matters considerably to your year-end refund position.

Book a free call CIS refund service

20%

Deducted on labour payments only

Deducted on tiles, adhesive and grout

~£2,000

Average first-year CIS refund (illustrative)

The specific challenges

What makes tilers accounting different.

High materials costs excluded from CIS deduction base

On high-specification projects, the cost of tiles, adhesive, grout, primers and waterproofing membranes can exceed the labour element on a single job. All of these materials are excluded from the CIS deduction base. If your main contractor applies the 20% rate to the full invoice rather than the labour portion only, you lose money on every materials-heavy job. We review your deduction statements and identify where the split has been applied incorrectly.

Tile cutters, wet saws and specialist tools

Tilers typically invest in wet saws, angle grinders, suction lifters and a range of specialist hand tools. These are plant and machinery eligible for capital allowances under the Annual Investment Allowance, which provides a 100% first-year deduction on qualifying expenditure. If you have bought new cutting equipment or a powered tile saw during the year, that cost should be in your return.

Scope of CIS: installation versus repair and maintenance

CIS applies to construction operations, which includes new tile installations in construction settings. Repair and maintenance tiling on domestic properties for private clients is generally outside CIS. However, repair and maintenance work on commercial properties, or work forming part of a larger construction project, may still be within scope. If you carry out a mix of work types, correctly identifying which payments are subject to CIS deduction affects both your deduction rate and your Self Assessment position.

Mileage and travel between sites

Tiling contracts frequently require travel across multiple sites or to specialist tile suppliers. From 6 April 2026 the AMAP rate for cars and vans is 55p per mile for the first 10,000 business miles. Maintaining a mileage log throughout the year is the simplest way to ensure the full claim is captured.

How we help

What we do for tilers.

CIS refund claim with correct materials split

We review every payment and deduction statement, verify that the deduction base excludes tiles, adhesive and other materials, account for allowable expenses including mileage at 55p per mile and specialist tools, and submit your Self Assessment return. Most tilers receive their refund within 8 to 12 weeks.

Capital allowances on cutting and specialist equipment

We identify wet saws, tile cutters, angle grinders and other capital items and claim the Annual Investment Allowance in the year of purchase. For tilers who have invested in new equipment, this can substantially reduce the tax bill for that year.

Gross payment status application

If your net CIS turnover (labour income, excluding tiles, adhesive, grout and VAT) exceeds £30,000, you may qualify for GPS and receive gross payments with no CIS deduction. We manage the application and the ongoing compliance required to keep the status in place.

View all services

“On larger commercial jobs the tile cost is bigger than my day rate. I had no idea that the deduction should only be on labour. Getting that corrected made a real difference to what I got back.”

Self-employed tiler, West Midlands

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

Questions from tilers

I supply all the tiles, adhesive and grout myself. Should my contractor deduct CIS from the full invoice?

No. The cost of materials you supply, including tiles, adhesive, grout and primers, is excluded from the CIS deduction base. Only the labour element of your invoice should attract the 20% deduction. If your contractor deducts from the full invoice value, you are overpaying, and that difference is recoverable through your Self Assessment return.

I do some private domestic tiling repair work alongside my CIS jobs. Does CIS apply to both?

CIS applies to payments from contractors to subcontractors for construction operations. Private domestic repair and maintenance work where you invoice the homeowner directly is generally outside CIS. However, if the repair work forms part of a larger construction project, or if the domestic client is actually a contractor, CIS may still apply. We review your income across the year to make sure each income stream is treated correctly.

Get started

Talk to a specialist tilers 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.

✓

Specialist in CIS and construction accounting, not a generalist practice

✓

24-hour response guarantee

✓

Fixed fees, quoted before we start

Book your free call

Other trades we work with

Plumbers Electricians Joiners and Carpenters Groundworkers Roofers

See all trades we work with