If you’re a construction subcontractor, self-billing means your contractor raises your invoices for you — applying the CIS reverse charge and your CIS deduction — and pays the net. You don’t issue your own invoice for that work, and you get a compliant copy for your records.
Key points
- The contractor raises your invoice from approved work.
- The CIS reverse charge and your deduction are applied automatically.
- You’re paid the net and get a copy for your records.
- You don’t raise your own invoice for that work.
What changes for you
Instead of invoicing the contractor, you receive a self-billed invoice they raised. It shows the reverse charge (no VAT to pay) and your CIS deduction, with the net you’ll be paid.
Keeping your details current
Tell your contractor if your VAT registration or CIS status changes, so the right treatment and deduction rate are always used.
This is general information, not tax advice — confirm your own position with your accountant or HMRC.