What should a CIS subcontractor invoice include?

What should a CIS subcontractor invoice include? As of October 2026, a CIS invoice needs the usual details, labour split from materials and hired plant, because the 20% or 30% deduction is not taken from what you paid for those, plus reverse charge wording if it applies. GOV.UK's list of what an invoice must include does not mention it. GOV.UK does say to give each contractor your Unique Taxpayer Reference and the exact name you registered for CIS with, and the invoice is a convenient place to repeat them. You can show the expected deduction as a note, but the contractor works out the actual figure. Your invoice total is the full amount for the work, and the contractor's monthly statement shows what was deducted. You can charge what you agree, but only the direct cost of materials, meaning what you actually paid, is left out of the deduction. Any mark-up is treated like labour and has CIS taken from it. Read the full answer, with every source, at rightotax.co.uk.