CIS registration for subcontractors: how to do it
Who needs to register for CIS, how to do it, what gets deducted and how you get it back.
· 5 min read
Build a clear quote with your business details, job costs and payment terms. Edit the sample to suit your trade, then print it for your customer.
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Sample Flooring
QUOTE
Q-0001
Date: 10 November 2026
Valid until: 10 December 2026
Prepared for
Sample customer
Flooring quote
Sample quote for vinyl flooring.
| Description | Qty / unit | Rate | Amount |
|---|---|---|---|
| Fit vinyl flooringLabour | 20 m² | £25.00 | £500.00 |
| Subfloor preparationLabour | 1 job | £150.00 | £150.00 |
| Flooring materialsMaterials | 20 m² | £30.00 | £600.00 |
| Labour subtotal | £650.00 |
|---|---|
| Materials subtotal | £600.00 |
| Subtotal | £1,250.00 |
| VAT (20%) | £250.00 |
| Total | £1,500.00 |
| Deposit due on acceptance (25%) | £375.00 |
| Balance due on completion | £1,125.00 |
Payment: Balance due on completion
Exclusions and assumptions
Terms
This quote covers the work and materials listed above. Any changes must be agreed in writing before additional work starts.
Acceptance
I accept this quote and the terms above.
Customer name: Sample customer
Line totals £500.00 + £150.00 + £600.00 = £1,250.00. Discount £0.00. Net £1,250.00 + VAT £250.00 = total £1,500.00. Deposit £375.00 + balance £1,125.00 = £1,500.00.
Reverse charge wording checked 10 November 2026: GOV.UK technical guide.
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A useful quote tells the customer what you will do, what it costs and what happens next. Start with the measured job, not the sample figures. Check every description and amount before you send it.
Include business and customer details, the job location, quote number, date and expiry date. Describe the scope, quantities, materials and exclusions. Show the price, any discount, VAT treatment, total payable, deposit and remaining payment terms. Add an expected programme if known, but distinguish an agreed date from a provisional one.
Make responsibilities clear. Say who arranges access, permits and waste disposal where relevant. Explain how you will agree variations. After acceptance, use job sheets to record work completed and changes discussed. A job sheet supports the record; it does not replace agreement on an extra charge.
A quote is a fixed price for a defined scope. An estimate is an approximate cost when details remain uncertain. Do not call an uncertain figure a fixed quote. Identify provisional items and explain how their final price will be agreed.
Citizens Advice guidance for England explains that accepting a quote can create a contract. Extra work should be agreed with its price, not added to the bill without discussion. Consumer rights and cancellation rules may also apply.
Do not charge VAT if you are not VAT registered. If registered, use the correct treatment for the work; not all construction has the standard 20% rate. Show domestic customers the total including any VAT. This template is a quote, not a VAT invoice.
The domestic reverse charge can apply to eligible construction services between VAT-registered businesses within CIS. The customer accounts for VAT instead of paying it to the supplier. It does not apply to ordinary private household customers. Check customer status and any written end-user notification using the GOV.UK technical guide before selecting it.
Agree a proportionate deposit and explain what it covers. For longer jobs, link payments to clear stages. State cancellation terms fairly; calling a deposit non-refundable does not remove consumer rights. An expiry date limits the offer period, not the duration of an accepted contract.
This is general information, not legal advice. Last checked: .
An accepted quote can form a binding contract, including when acceptance is verbal. Keep written evidence of the agreed scope, price and terms. Agree changes and their cost before doing extra work, and check any consumer cancellation rights that apply.
A quote offers a fixed price for the work described, while an estimate is an approximate cost. An estimate may change as the details become clearer. Label the document accurately and explain any assumptions, exclusions or provisional sums.
If you are VAT registered, make the VAT treatment clear and show a domestic customer the total they will pay, including any VAT. If you are not registered, do not add VAT as a separate tax charge. Eligible construction reverse charge work needs different wording and treatment; a quote is not a VAT invoice.
There is no universal deposit percentage for every job. Base the request on reasonable upfront commitments, such as ordered materials, and agree when it is due. Keep it proportionate and use staged payments for longer work rather than asking for the whole price upfront.
Choose a period that reflects supplier prices and your workload; 14 or 30 days are practical examples, not legal rules. Show a clear expiry date so the customer knows when to respond. If it expires before acceptance, confirm the price and availability again rather than assuming the old offer still applies.
Yes, use it to describe building work, separate labour and materials, and set payment terms. Replace sample details and exclusions with the actual scope, including access, waste removal and who supplies materials. Larger or complex projects may need a separate contract, drawings and a detailed schedule alongside the quote.
Who needs to register for CIS, how to do it, what gets deducted and how you get it back.
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