Guide · CIS

CIS, in plain terms.
And where we stop.

The Construction Industry Scheme decides what you deduct before you pay a subcontractor, and what you tell HMRC each month. This page sets out how it works, then answers the question a commercial manager actually wants answered: does Unibuild do it. The short answer is no, and it is better said here than discovered in a demo.

See the subcontractor portal → Book a 45-minute demo

verified 20% unverified 30% gross status 0% return due 19th Unibuild deducts nothing

The scheme itself

What the scheme asks
of a contractor.

CIS applies when you pay a subcontractor for construction work. You verify them with HMRC, deduct at the rate HMRC gives you, pay the deduction over, and file a return every month whether or not you paid anyone.

Who it covers: Contractors paying subcontractors for construction operations. It catches mainstream contractors and also businesses that spend heavily on construction without calling themselves builders.
Verification: Before the first payment you verify the subcontractor with HMRC, who return a verification number and the rate to apply.
The three rates: 20% for a verified subcontractor. 30% where they cannot be verified or are not registered. 0% where HMRC has granted gross payment status.
What is deducted from: The labour element. Materials, plant hire paid to a third party, VAT and CIS-exempt costs are taken out of the calculation before the rate is applied.
The monthly return: Due by the 19th of the month following the tax month, which runs the 6th to the 5th. A nil return is still required if you made no payments.
Payment and deduction statements: Each subcontractor receives a statement showing gross, materials and the amount deducted, so they can set it against their own liability.
The domestic reverse charge: Separate from CIS but bound up with it. For most CIS-reportable supplies between VAT-registered businesses, the customer accounts for the VAT rather than the supplier charging it.

Not tax advice

This page is written for site and commercial staff who need the shape of the scheme, not a definitive statement of it. Rates, thresholds and the treatment of particular costs change. Check the current position with HMRC or your accountant before you rely on it.

The straight answer

Unibuild does not
handle CIS.

There is no UTR field, no verification number, no deduction calculation and no monthly return in the platform as it stands. We are not going to imply otherwise, because you would find out in week one.

Not in
the platform

The scheme's mechanics sit with your accounts package today, and that is where the deduction is calculated and filed.

No UTR or verification number
No deduction calculation
No monthly return
No deduction statements

Stays with accountsHonest

What we
do instead

Yes

Unibuild manages the subcontract itself, which is the part your accounts package cannot see.

The order and its terms
Variations, dated and valued
Invoices against the order
The live payment position

Inside · SubcontractorsLive

The part
that matters

Control

Whether you should be instructing that firm at all, which is a question CIS does not ask and a client audit does.

Insurance currency
Accreditation matrix
Nightly expiry checks
Automatic demotion

Inside · RegistersLive

If you
need it

Scope

Building CIS into Unibuild is a well defined piece of work and a common request. It is worth raising early if it matters to you.

Discussed at implementation
Scoped against your accounts package
Subcontract data already structured
Ask before you buy, not after

Tailoring workOn request

The division of labour You keep the deduction. We keep the subcontract Neither pretends to be the other

Asked in every demo

The follow-up questions.

More on the FAQ page, and the subcontract side is set out in full on the subcontractor portal page.

So we still need our accounts package?+

Yes, and we would say so even if you did not ask. Unibuild is not an accounting system. It runs the job, the labour, the compliance and the subcontract, and it hands the commercial position to the package you already file with. Firms that expect one system to do both are usually disappointed by whichever half was bolted on last.

Does the reverse charge affect what we do in Unibuild?+

Not in the platform, because Unibuild is not raising the VAT treatment. The subcontractor's invoice is captured as a record against the order with its own document attached, and the VAT position is applied where it is filed. What Unibuild gives you is the order it belongs to, so the cost lands on the right project regardless of how the VAT is handled.

Can we at least see what we have paid each subcontractor?+

Yes. Payments are recorded against the approved invoice on the classic subcontract certificate layout, showing gross certified, retention, discount taken, net, VAT, materials, tax and the amount actually paid, each producing its own PDF certificate. The subcontract exposure report totals orders, invoices and payments across the ledger.

Would you build CIS for us?+

It is a well defined piece of work and a common request, and the subcontract data is already held in the right shape. Raise it during implementation scoping rather than after go-live, so it is planned against your accounts package rather than retrofitted around it.

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