CIS Subcontractor Record Book 2026/27

CIS Subcontractor Record Book 2026/27 is an Excel and Google Sheets workbook for UK sole trader subcontractors. Log each contractor payment as labour, materials and VAT. The deduction is worked out on the labour at 20%, 30% or 0% depending on the status the contractor treats you as, and a statements sheet tracks whether each monthly statement has arrived. Quarter sheets add everything up by Self Assessment expense category for each Making Tax Digital update (7 Aug, 7 Nov, 7 Feb, 7 May), and the Year summary shows the CIS deducted against a rough tax estimate.

Includes a year of example data and a blank copy. One .xlsx download, no macros, no password. Rates were read on gov.uk on 6 November 2026.

It does not connect to HMRC. You type the totals into HMRC-recognised software or a bridging tool. Figures are estimates for planning. They are not tax advice.