Is my turnover before or after CIS deductions?

Is my turnover before or after CIS deductions? Before. As of October 2026, HMRC says a subcontractor's turnover is the full pay before Construction Industry Scheme (CIS) deductions. That gross figure, not what reaches your bank, is tested against the Making Tax Digital and VAT thresholds. Gross. HMRC's notes for the self-employment pages say to include the full amount before CIS deductions in your turnover. The total deductions go in a separate box, so HMRC can take them off your bill. No. GOV.UK calls them advance payments towards your tax and National Insurance. They are credited against your bill on your tax return, not taken off your income as a cost. Yes for your tax return, Making Tax Digital and VAT, because those use income before expenses. No for the gross payment status turnover test, which takes related materials off before comparing with £30,000. Read the full answer, with every source, at rightotax.co.uk.