Kitchen Fitter Self-Employed Tax UK 2026/27: CIS, Tools and Materials
Kitchen fitters working for contractors face CIS deductions at source, while those going direct to homeowners don't. Worked example on £42,000 turnover breaks down both routes for 2026/27.
Two routes, two different cash-flow patterns
Kitchen fitting is unusual among self-employed trades because the same skill set can be delivered through two very different payment structures: direct to homeowners (paid in full, no deductions, but you handle your own marketing and quoting) or subcontracted through a kitchen retailer or building contractor (steadier work pipeline, but subject to CIS deductions at source). Many fitters do both, and understanding how each is taxed matters for cash flow as much as for the final bill.
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Open Self-Employed Tax calculatorWorked example: kitchen fitter with mixed CIS and direct work, £42,000 turnover
Gross income: £42,000 (£26,000 as a CIS subcontractor for a kitchen retailer's installation team, £16,000 direct to homeowners found through referrals)
Deductible expenses:
- Tools (jigsaws, routers, drills, laser levels — capital allowance): £1,600
- Van running costs (fuel, insurance, servicing): £3,400
- Van finance/lease: £2,600
- Materials for direct homeowner jobs (worktops, fixings, sealant): £1,200
- Public liability insurance: £420
- Marketing (for direct homeowner work — website, local ads): £500
- Phone and admin: £280
- Total expenses: £10,000
Taxable profit: £42,000 − £10,000 = £32,000
Income tax: (£32,000 − £12,570) × 20% = £19,430 × 20% = £3,886
Class 4 NI: (£32,000 − £12,570) × 6% = £19,430 × 6% = £1,166
Total tax and NI owed: £5,052
CIS already deducted at source (20% of £26,000 labour, assuming materials on those invoices were itemised separately): roughly £5,200 (based on labour-only CIS-taxable income of around £26,000)
Result: the CIS deductions already made by the contractor broadly cover the total tax liability — the fitter would likely be due a small refund once the exact CIS-taxable labour figure is reconciled on the return, rather than owing more on 31 January.
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Open Contractor IR35 calculatorCIS explained: deductions at source, not a final tax
Under the Construction Industry Scheme, a contractor paying a registered subcontractor deducts 20% of the labour element of each payment and sends it to HMRC on your behalf, as an advance payment against your eventual Self Assessment bill (30% if you haven't registered for CIS). Crucially, this is not a separate tax — it's a prepayment, reconciled against your actual income tax and Class 4 NI liability when you file your return. If you've had more deducted than you owe overall (common for fitters with significant material and tool costs), you get the difference refunded.
Why itemising materials on invoices matters
CIS deductions only apply to the labour portion of a payment — materials that are separately identified on the invoice are excluded from the CIS calculation entirely. A fitter who lumps materials and labour into one figure on a contractor invoice risks having CIS deducted from the whole amount, including the cost of the worktops and cabinets, which unnecessarily ties up cash until it's reconciled at year end. Always break invoices into a clear labour line and a clear materials line.
CIS vs direct-to-homeowner work
| CIS subcontractor (via contractor) | Direct to homeowner | |
|---|---|---|
| Tax deducted at source | 20% of labour (30% if unregistered) | None |
| Cash flow | Delayed — deduction happens before you're paid | Immediate — paid in full |
| Reconciliation | Offset against Self Assessment bill, refund if overpaid | Full liability settled at Self Assessment |
| Materials | Excluded from CIS if itemised separately | Simply a deductible job cost |
| Marketing effort required | Low — work comes via contractor | High — you find your own customers |
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Open Take-Home Pay calculatorDeductible expenses checklist for kitchen fitters
- Tools: power tools, jigs, laser levels, hand tools (AIA)
- Van: purchase (AIA), lease/finance, fuel, insurance, servicing
- Materials for direct homeowner jobs (itemised separately if invoicing a contractor)
- Public liability insurance
- Marketing for direct homeowner work
- Phone and admin software
Filing and paying
Register for CIS with HMRC before starting subcontractor work to avoid the higher 30% deduction rate, register for Self Assessment by 5 October following the end of the tax year you started trading, and file your return by 31 January, reconciling any CIS deductions already made against your final tax and Class 4 NI bill.
Frequently asked questions
What is CIS and does it apply to kitchen fitters?
The Construction Industry Scheme (CIS) requires contractors to deduct tax at source (usually 20% for registered subcontractors, 30% if unregistered) before paying subcontractors, then pass that to HMRC as an advance on the subcontractor's tax bill. It applies when a kitchen fitter subcontracts to a main contractor or kitchen retailer's installation arm, but not when working directly for homeowners as the end client.
How much tax will I pay on £42,000 turnover as a self-employed kitchen fitter?
After typical expenses of around £8,500-£10,000 (tools, van, materials, insurance), taxable profit lands around £32,000-£33,500. Combined income tax and Class 4 NI on that comes to roughly £5,000-£5,300, though CIS subcontractors will have already had 20% deducted at source throughout the year, reducing what's still owed at Self Assessment time.
How do I reclaim CIS deductions that were taken at source?
You report the CIS deductions your contractors made on your Self Assessment return, and they're offset against your total income tax and Class 4 NI liability for the year. If the CIS deductions exceed what you actually owe, HMRC refunds the difference — this is common for fitters with high material costs, since CIS is deducted from labour, not materials.
Is CIS deducted from materials as well as labour?
No. If your invoice separately identifies the cost of materials, CIS is only deducted from the labour element, not the materials. Always itemise materials separately on invoices to contractors to avoid unnecessary CIS deductions.
Do I need to register for CIS as a subcontractor?
You're not legally required to, but if you don't register, contractors must deduct 30% instead of the standard 20%, so registering with HMRC as a CIS subcontractor before starting contractor work is almost always worth doing.
Can I claim my tools and van as expenses?
Yes. Hand tools, power tools, jigs and a van typically qualify for the Annual Investment Allowance, giving a full deduction against profits in the year of purchase, up to the £1 million AIA limit.
What if I work both direct-to-homeowner and as a CIS subcontractor?
You report all your self-employed income together on one Self Assessment return, with CIS deductions only applying to the subcontractor income. Direct homeowner work is invoiced and paid in full with no deduction at source.
Are materials I buy for a fitting job deductible?
Yes, materials bought and fitted for a specific job (worktops, cabinets, fixings, sealant) are a straightforward deductible cost of the job, whether you're working direct for a homeowner or invoicing a contractor with materials itemised separately.
When do I need to register for Self Assessment as a kitchen fitter?
By 5 October following the end of the tax year in which you started trading, whether you're working direct to homeowners, as a CIS subcontractor, or a mix of both.
Try the calculators
Self-Employed Tax Calculator
Calculate income tax, Class 2 and Class 4 National Insurance for self-employed and sole traders for 2025/26.
Take-Home Pay Calculator
Calculate your net salary after income tax, National Insurance and student loan deductions.
Contractor Take-Home Pay Calculator (IR35)
Compare take-home pay outside IR35 (Ltd), inside IR35 and umbrella for any UK day rate. Side-by-side 2026/27 breakdown.
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