There is no single best product, and HMRC recommends none. On 16 October 2026, 45 of the 154 products ready for sole traders on HMRC's finder were also ready for CIS deductions on the tax return.
Making Tax Digital for Income Tax (MTD) means keeping digital records, sending HMRC an update every quarter and filing your tax return through software. It started on 6 April 2026 for self-employment and property income over £50,000 before expenses in 2024-25, and starts on 6 April 2027 for over £30,000 in 2025-26 and 6 April 2028 for over £20,000 in 2026-27. For a roofer, three things matter most: CIS deductions, hired scaffolding, and months when the weather stops work.
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Why CIS matters more for roofers
The Construction Industry Scheme (CIS) covers repairs, not just new building. CIS 340, HMRC's guide to the scheme, says repair includes making good and replacing defective or damaged parts of a building. HMRC's guidance does not name roofing, but in our reading re-roofs, roof repairs, leadwork and guttering paid for by a builder or roofing contractor are CIS work. Householders having work done on their own home are not contractors, so a homeowner paying you direct takes no deduction.
A contractor who takes a deduction must give you a written statement within 14 days of the end of each tax month, by the 19th. GOV.UK says to record your total pay before deductions as income, and the deductions as CIS deductions. Under MTD, HMRC adds the CIS deductions it holds to your tax return, and you must check them before you submit. Any refund is requested separately through HMRC online services, not in the return itself.
Scaffold, skips and materials
Some job costs change how much CIS a contractor takes, so record them separately.
| Cost on a CIS job | CIS effect | What your software needs to do |
|---|---|---|
| Tiles, battens, lead and felt you buy | Taken off your invoice before the deduction is worked out | Link the receipt to the job |
| Scaffold or tower hired from a hire firm, no labour | Can be treated as materials, so also taken off before the deduction | Show the hire as its own line |
| Scaffolding you own, including on hire purchase | No deduction for notional hire | Nothing extra |
| Paying a firm to put up and take down scaffold | That firm is doing construction work, so you must register as a CIS contractor, verify the firm, make any deduction, give statements and file monthly returns | Contractor CIS features, or HMRC's free CIS online service alongside |
| Skip hire with no operator | In our reading outside CIS, so you deduct nothing when you pay the skip firm | Keep the receipt as a job cost |
GOV.UK says the contractor can ask for evidence, such as receipts, that you paid for materials directly, and will estimate the cost if you have none. The roofer expenses guide has a worked example.
VAT and the reverse charge
If you are VAT registered, Making Tax Digital for VAT already means keeping digital records and filing VAT returns through software. The VAT domestic reverse charge applies to standard and reduced rate building services reported within CIS, where your customer is registered for VAT and CIS, unless they tell you in writing they are an end user. Its list includes repairing buildings and putting up scaffolding. It does not apply to a private domestic customer. GOV.UK says to make sure your software can deal with the reverse charge. If it cannot show the amount, add wording to the invoice saying the customer accounts to HMRC.
Wet weeks and quiet quarters
GOV.UK says that if you had no income or expenses in an update period, you must still send your quarterly update. You can send one up to 10 days before the period ends if you expect no more transactions. After each update, you can get an estimate of your tax bill for the year so far in your software. If you know you will owe less than last year, you can ask HMRC to reduce your payments on account, each usually half of last year's bill.
What HMRC's finder showed on 16 October 2026
We read every product page on HMRC's finder for our MTD software census. These are counts of products, not companies.
| On HMRC's finder, 16 October 2026 | Products |
|---|---|
| Ready now for sole traders | 154 |
| Of the 154: CIS on the tax return ready now | 45 |
| Of the 154: CIS in development | 75 |
| Of the 45: Making Tax Digital for VAT ready now | 26 |
| Of the 45: free version listed | 13 |
| Of the 45: software that creates digital records | 33 |
| Of the 45: bridging software for spreadsheets | 34 |
| Of the 45: phone app (Android or iPhone) | 21 |
Some products are both types, so those rows overlap. When we re-read the same 171 product pages on 18 October 2026, Xero and TaxCalc had moved to ready now for CIS. "In development" means the provider has committed to building the feature in time for the 2026 to 2027 tax return. The finder lists CIS under what is needed for tax returns, so in our reading it shows a product can report CIS deductions on your return, not that it tracks monthly statements or hired scaffolding.
What this means for you
If you do CIS work and are not VAT registered, check the finder shows sole trader and CIS as ready now. If you are VAT registered, look for Making Tax Digital for VAT too, or GOV.UK lets you use two products that work together, as long as only one is used for each separate submission. If nearly all your work is for homeowners, CIS matters less, until a builder pays you.
Steps to choose your software
- Use the free MTD check to see when MTD starts for you.
- Sort last year's jobs into CIS work for contractors and direct work for homeowners.
- On HMRC's finder, check each product shows sole trader and CIS as ready now, plus Making Tax Digital for VAT if you are registered.
- Ask the vendor whether invoices can show materials and hired scaffold as separate lines.
- Check you can photograph a merchant, hire or skip receipt and link it to a job.
- Check the price after any offer, and whether VAT is added.
- Try it with a month of real jobs and CIS statements.
- Before you submit your tax return, check the CIS deductions HMRC adds against your monthly statements.
The roofers' page and the trades section have more guides, including how to sign up for MTD as a roofer.
Hold your place on the trades waitlist
We’ll email you when Trades Tax opens, with the founding offer while places last. No payment is taken.
Questions people ask
Does HMRC recommend any MTD software for roofers?
No. GOV.UK says all software listed on its finder has been through HMRC's recognition process, and that HMRC does not recommend any product or software provider.
Is roofing work covered by CIS?
HMRC's guidance does not name roofing, but CIS covers the repair of buildings, and CIS 340 says repair includes making good and replacing damaged parts. In our reading, re-roofs and roof repairs paid for by a builder or other contractor are CIS work. A homeowner paying you direct is not a contractor.
Can scaffold hire lower my CIS deduction?
Yes, if you hired it from a third party for the job. CIS 340 lets the contractor treat that hire as materials when working out your deduction. Scaffolding you own gets no such deduction. So show the hire separately on your invoices and keep the receipt.
Do I still send a quarterly update if the weather stopped me working?
Yes. GOV.UK says that if you had no income or expenses during an update period, you must still send your quarterly update to tell HMRC. Each update covers the tax year so far, so in our reading a quarter with no income or expenses leaves the totals unchanged.
Is there free MTD software that handles CIS?
Yes. On 16 October 2026, 13 of the 45 products ready for sole traders and CIS listed a free version. GOV.UK says free products may have limits, such as a set number of transactions.
Does the reverse charge apply to a re-roof for a homeowner?
No. HMRC's technical guide says the reverse charge does not apply to services for a private domestic customer, because they will not be VAT registered. If you are VAT registered, you charge VAT in the normal way.
Sources
- Find software that works with Making Tax Digital for Income Tax (GOV.UK software finder, product pages read 16 and 18 October 2026)
- Choose the right software for Making Tax Digital for Income Tax (GOV.UK)
- Find out if and when you need to use Making Tax Digital for Income Tax (GOV.UK)
- Work out your qualifying income for Making Tax Digital for Income Tax (GOV.UK)
- Use Making Tax Digital for Income Tax: Send quarterly updates (GOV.UK)
- Use Making Tax Digital for Income Tax: Submit your tax return (GOV.UK)
- Use Making Tax Digital for Income Tax: Create digital records (GOV.UK)
- Construction Industry Scheme: a guide for contractors and subcontractors, CIS 340, paragraphs 2.3, 3.14, 3.15, A.11 and Appendix C (GOV.UK)
- CISR14260: The Scheme: construction operations: plant hire (HMRC Construction Industry Scheme Reform Manual)
- Construction Industry Scheme (CIS): Work covered by CIS (GOV.UK)
- What you must do as a CIS contractor: Make deductions and pay subcontractors (GOV.UK)
- What you must do as a CIS subcontractor: Pay tax and claim back deductions (GOV.UK)
- Check when you must use the VAT domestic reverse charge for building and construction services (GOV.UK)
- VAT domestic reverse charge technical guide (GOV.UK)
- VAT Notice 700/22: Making Tax Digital for VAT (GOV.UK)
- Understand your Self Assessment tax bill: Payments on account (GOV.UK)
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
Righto Tax is a trading name of NJG Consultancy Ltd, registered in England and Wales, company number 16095900. Registered office: Jubilee House, East Beach, Lytham St Annes, FY8 5FT.
What happens next
- Use the free Making Tax Digital checker to see your own start date and deadlines.
- See what Righto Tax for Trades does for you, and join the waitlist.
- Questions about this page? Email hello@rightotax.co.uk.