Tax refund guideline
CIS Worker
Under the Construction Industry Scheme (CIS),
contractors deduct money from a
subcontractor’s payments and pass it to HM
Revenue and Customs.

Possible tax deductions

Direct expenses
if you are working under CIS, you can claim direct expenses that are incurred for business purpose such as laptop, travel expenses etc.



Vehicle cost & mileage
As long as the vehicle you buy for business use, you can claim fuel, car insurance, road tax etc. For the mileage, using HMRC’s expense rate ‘’ Mileage allowance’’ if you owned car and drive for work.



Other expenses
Other expenses include union fees, expenses incurred for home office, accountantcy fees and phone bill


Possible tax deductions



Direct expenses
if you are working under CIS, you can claim direct expenses that are incurred for business purpose such as laptop, travel expenses etc.



Vehicle cost & mileage
As long as the vehicle you buy for business use, you can claim fuel, car insurance, road tax etc. For the mileage, using HMRC’s expense rate ‘’ Mileage allowance’’ if you owned car and drive for work.



Other expenses
Other expenses include union fees, expenses incurred for home office, accountantcy fees and phone bill
Things to know before you claim


Crystal Tax @ 2022