{ "name": "Subbielane Cis VAT Invoice Rules", "title": "Cis VAT Invoice Rules", "url": "https://subbielane.com/datasets/cis-vat-invoice-rules/", "csv": "https://subbielane.com/datasets/cis-vat-invoice-rules.csv", "markdown": "https://subbielane.com/datasets/cis-vat-invoice-rules/index.md", "computed_at": "2026-10-18", "license": "https://subbielane.com/terms", "headline": "The Cis VAT Invoice Rules carries 8 published figures read from 6 sources' own pages, from 0 to 100 percent, read 17 October 2026.", "quotes": [ "The Cis VAT Invoice Rules carries 8 published figures read from 6 sources' own pages, from 0 to 100 percent, read 17 October 2026.", "6 of the 13 named sources read in full publish a figure; 7 publish none, read 17 October 2026." ], "citation": "\"Subbielane Cis VAT Invoice Rules\", updated 2026-10-18, https://subbielane.com/datasets/cis-vat-invoice-rules/.", "changed_since": null, "national": { "unit": "%", "n": 5, "median": 5, "min": 5, "max": 65, "p25": 5, "p75": 42.5, "mean": 20, "units": { "%": 5, "day": 3 }, "published_sources": 6, "named_sources": 13, "read_sources": 13, "not_published": 7, "published_share": 0.462 }, "by_axis": {}, "rows": [ { "source": "HMRC, VAT guide (Notice 700)", "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-16", "quote": "Rate of tax VAT fraction 5% 1⁄21 (one twenty-first)", "source_class": "primary-government", "text_sha256": "d37091e462d092aa3ff4d0f354070950abd3a5effca3a1938595449f2a9c3c65" }, { "source": "GOV.UK, CIS: make deductions and pay subcontractors", "url": "https://www.gov.uk/what-you-must-do-as-a-cis-contractor/make-deductions-and-pay-subcontractors", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The Construction Industry Scheme (CIS) deduction rates are: 20% for registered subcontractors", "source_class": "primary-government", "text_sha256": "3273e90820cd90001c7ff08f9d950e86cb91bfd5d970d81c1b52c588584eec66" }, { "source": "GOV.UK, CIS: make deductions and pay subcontractors", "url": "https://www.gov.uk/what-you-must-do-as-a-cis-contractor/make-deductions-and-pay-subcontractors", "figure": "14 days", "value": 14, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "If you make deductions, you must give the subcontractor a payment and deduction statement within 14 days of the end of each tax month.", "source_class": "primary-government", "text_sha256": "3273e90820cd90001c7ff08f9d950e86cb91bfd5d970d81c1b52c588584eec66" }, { "source": "Finance Act 2004 Part 3 (the Construction Industry Scheme)", "url": "https://www.legislation.gov.uk/ukpga/2004/12/part/3", "figure": "90 days", "value": 90, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "must not exceed 90 days, but", "source_class": "primary-government", "text_sha256": "a029f6ca7670a9b672678177417bed8748907e7021b4e8ead2526a0761b11ed8" }, { "source": "Finance Act 2004 Part 3 (the Construction Industry Scheme)", "url": "https://www.legislation.gov.uk/ukpga/2004/12/part/3", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The notice must be given to the Board of Inland Revenue within 30 days after the refusal or cancellation.", "source_class": "primary-government", "text_sha256": "a029f6ca7670a9b672678177417bed8748907e7021b4e8ead2526a0761b11ed8" }, { "source": "Finance Act 2004 Part 3 (the Construction Industry Scheme)", "url": "https://www.legislation.gov.uk/ukpga/2004/12/part/3", "figure": "30%", "value": 30, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "A person is liable to a penalty not exceeding 30% of any amount that they are determined to be liable to pay under section 62A (payments made in the knowledge of deliberate failures to comply) or 62B (returns made in the knowledge of deliberate failures to comply).", "source_class": "primary-government", "text_sha256": "a029f6ca7670a9b672678177417bed8748907e7021b4e8ead2526a0761b11ed8" }, { "source": "Finance Act 2004 Part 3 (the Construction Industry Scheme)", "url": "https://www.legislation.gov.uk/ukpga/2004/12/part/3", "figure": "100%", "value": 100, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The Commissioners may not recover more than 100% of the penalty through issuing decision notices in relation to two or more persons.", "source_class": "primary-government", "text_sha256": "a029f6ca7670a9b672678177417bed8748907e7021b4e8ead2526a0761b11ed8" }, { "source": "HMRC, VAT domestic reverse charge technical guide", "url": "https://www.gov.uk/guidance/vat-reverse-charge-technical-guide", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "If the reverse charge part of the supply is 5% or less of the whole supply value this can be disregarded (this is referred to as the ‘5% disregard’).", "source_class": "primary-government", "text_sha256": "f02b1d2d3909e5647135310b79f1651672d008fd23cd0ecb048f1698695f985a" }, { "source": "GOV.UK, CIS monthly returns", "url": "https://www.gov.uk/what-you-must-do-as-a-cis-contractor/file-your-monthly-returns", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "You can appeal within 30 days of the date on the penalty notice:", "source_class": "primary-government", "text_sha256": "84a6cb175a743fd1a3cbdad928b9e54da776396c3db295549b8c7cddddec5859" }, { "source": "GOV.UK, VAT rates", "url": "https://www.gov.uk/vat-rates", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Standard rate 20% Most goods and services", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" }, { "source": "GOV.UK, VAT rates", "url": "https://www.gov.uk/vat-rates", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Reduced rate 5% Some goods and services, for example, children’s car seats and home energy", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" }, { "source": "GOV.UK, VAT rates", "url": "https://www.gov.uk/vat-rates", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Zero rate 0% Zero-rated goods and services, for example, most food and children’s clothes", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" } ], "not_published": [ { "source": "GOV.UK, check when you must use the VAT domestic reverse charge", "url": "https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and-construction-services", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK, what the Construction Industry Scheme is", "url": "https://www.gov.uk/what-is-the-construction-industry-scheme", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK, VAT invoices: what they must show", "url": "https://www.gov.uk/vat-record-keeping/vat-invoices", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK, invoices: what they must include", "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK, what you must do as a CIS subcontractor", "url": "https://www.gov.uk/what-you-must-do-as-a-cis-subcontractor", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019", "url": "https://www.legislation.gov.uk/uksi/2019/892/contents/made", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK, Making Tax Digital for VAT", "url": "https://www.gov.uk/guidance/making-tax-digital-for-vat", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.gov.uk/what-you-must-do-as-a-cis-contractor/make-deductions-and-pay-subcontractors", "label": "GOV.UK, CIS: make deductions and pay subcontractors", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and-construction-services", "label": "GOV.UK, check when you must use the VAT domestic reverse charge", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/what-is-the-construction-industry-scheme", "label": "GOV.UK, what the Construction Industry Scheme is", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/vat-reverse-charge-technical-guide", "label": "HMRC, VAT domestic reverse charge technical guide", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-rates", "label": "GOV.UK, VAT rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-record-keeping/vat-invoices", "label": "GOV.UK, VAT invoices: what they must show", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "label": "GOV.UK, invoices: what they must include", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/what-you-must-do-as-a-cis-subcontractor", "label": "GOV.UK, what you must do as a CIS subcontractor", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2004/12/part/3", "label": "Finance Act 2004 Part 3 (the Construction Industry Scheme)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/uksi/2019/892/contents/made", "label": "The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/making-tax-digital-for-vat", "label": "GOV.UK, Making Tax Digital for VAT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/what-you-must-do-as-a-cis-contractor/file-your-monthly-returns", "label": "GOV.UK, CIS monthly returns", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "label": "HMRC, VAT guide (Notice 700)", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 13 named sources that could be read published a usable figure; 7 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 56 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per payment situation carrying every figure quoted from HMRC or the instrument: the CIS deduction rate that applies (20% registered, 30% unregistered, 0% gross payment status) and the labour/materials split it is taken on, the VAT rate or the reverse-charge statement that replaces it, the particulars the invoice must show, the monthly return deadline and the penalty ladder behind it; the derivation is the decision TABLE a subbie's own invoice is generated from - registration status x end-user status x VAT registration - which HMRC publishes as four separate guidance pages and nobody publishes as one, and changed-since, because a rate year or a threshold turn is the news", "embed": "

5 to 65 percent

5 published figures, Cis VAT Invoice Rules, across 6 sources, read 17 October 2026

Source: Subbielane Cis VAT Invoice Rules
" }