I'm a subcontractor and need to invoice a contractor I'm working for to reimburse the costs of a training course I've done. Is this subject to CIS at standard 20%?

Hi there, sarahwest72,

The Construction Industry Scheme (CIS) deduction rates are:

• 20% for registered subcontractors
• 30% for unregistered subcontractors
• 0% if the subcontractor has ‘gross payment’ status.

I recommend contacting HM Revenue and Customs (HMRC) to verify the rate to apply for your contractor.

Once verified, you can track the rate by setting this up through the supplier's profile. Feel free to read through this handy article for more details: Already using CIS in QuickBooks? It includes detailed steps and screenshots.

Should you need anything else, don't hesitate to leave a comment below. I'm always around to help you out.