CIS Subcontractor Tracker – UK CIS Deductions, Refund Estimate & Expenses Spreadsheet (2026/27)

If you're a CIS subcontractor, contractors take 20% (or 30%) off your pay before you see it. If you have work costs, you've probably paid too much. This tracker logs every monthly statement, checks each deduction and estimates the refund you could claim back.

✓ Statement log: gross, materials and CIS deducted for each contractor

✓ Deduction checker: flags anything that doesn't match your 20%, 30% or 0% rate

✓ Refund estimate: CIS deducted compared with the income tax + Class 4 NI you're likely to owe, including pensions, student loans, the Child Benefit charge, capital allowances and payments on account

✓ Missing statement finder: totals by tax month and by contractor

✓ Expenses in HMRC categories, plus a 45p / 25p mileage log

✓ MTD-ready quarterly summaries and a bridging sheet

✓ Scottish tax rates included, plus a filled-in example

Works in Excel, Google Sheets and LibreOffice. Instant download.

Record-keeping tool, not tax advice. Refund figures are estimates. Not affiliated with HMRC.