Bricklayer Tax UK 2026/27: CIS, Day Rates and What You Actually Keep
Self-employed bricklayers usually work under CIS as subcontractors for building firms and developers. Here's how the day-rate model, CIS deductions and typical expenses translate into real take-home pay for 2026/27.
Worked Example: £45,000 Turnover, CIS-Registered Subcontractor
Self-Employed Tax Calculator
Calculate income tax, Class 2 and Class 4 National Insurance for self-employed and sole traders for 2025/26.
Self-employed tax calculatorGross income (before CIS deduction): £45,000
CIS tax withheld at source (20%): £9,000
Deductible expenses:
| Item | Cost |
|---|---|
| Tools (trowels, brick tongs, levels, PPE) | £850 |
| Mixer / bench saw (AIA) | £1,100 |
| Van running costs | £3,800 |
| Public liability insurance | £480 |
| Accountancy | £280 |
| Total expenses | £6,510 |
Taxable profit: £45,000 − £6,510 = £38,490
Income tax: (£38,490 − £12,570) × 20% = £5,184
Class 4 NI: (£38,490 − £12,570) × 6% = £1,555
Total tax and NI due: £6,739, against which £9,000 already withheld via CIS is credited — a refund of roughly £2,261 in this scenario. Note that at higher profit levels or lower expenses, the CIS deduction can fall short of the actual liability, so don't assume a refund is automatic every year.
Employed or Self-Employed: Why It Matters
| Genuine self-employment indicators | Disguised employment indicators |
|---|---|
| Right to send a substitute to do the work | Must do the work personally, no substitution allowed |
| Provides own tools and equipment | Contractor provides tools |
| Takes on financial risk (fixing own errors at own cost) | No financial risk — paid regardless of outcome |
| Works for multiple contractors | Works exclusively, fixed hours, for one contractor long-term |
If HMRC successfully challenges a working arrangement as disguised employment, it can affect both the contractor's and the individual's tax position — the practical test is about substance, not just what a contract says.
CIS scheme guideDeductible Expenses Checklist
- Hand tools (trowels, levels, brick tongs, jointing tools)
- Larger equipment (mixers, bench saws) via the Annual Investment Allowance
- PPE (gloves, boots, hi-vis, hard hat)
- Van purchase (AIA) and running costs
- Public liability insurance
- Accountancy fees and CIS deduction statement tracking
Registering and Filing
Register for Self Assessment and, as a subcontractor, for CIS with HMRC. Keep every CIS deduction statement issued by contractors throughout the year — these are essential evidence for reconciling tax already withheld against your final Self Assessment liability, filed and paid by 31 January following the end of the tax year.
Frequently asked questions
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