Skip to content
Preview

Invoicing & payment — United Kingdom

8 posts for this country. We write our own posts per country instead of translations — the source and the date it was checked sit under every one.

  • A calculator and a ballpoint pen lying on a printout with long columns of figures.

    Invoicing & payment

    Construction Industry Scheme (CIS): 20, 30 or nothing

    CIS is not a tax of its own: it is money your contractor holds back from your labour and pays to HMRC on account of your tax bill. The deadline costs 100 pounds the day after it passes.

    Zirko Redaktion8 min read
  • A tall stack of clipped paper documents with bulldog clips, and a pair of reading glasses lying in front of them.

    Invoicing & payment

    CIS invoice: an example, and four lines templates get wrong

    A worked CIS invoice for a VAT-registered subcontractor: labour, materials at cost, plant hire, travel, the reverse charge note and the 20 per cent deduction as CIS 340 works it out.

    Zirko Redaktion6 min read

  • Invoicing & payment

    The four VAT positions one UK dwelling can carry

    A single domestic install can carry standard-rated, reduced-rated and zero-rated work and a reverse charge at the same time — and from 1 April 2027 one of those rates changes.

    Zirko Redaktion10 min read
  • A line item opened up with Add measurement ticked: measurement rows with columns for description, formula and result, a button to take the measurement over from a mobile report, and the quantity they add up to shown on the right.

    Invoicing & payment

    Invoice for building work: stages, variations, retention

    From first application to final account: the two contract dates, variations on their own line, when VAT on a retention falls due, and the retention ban now in Parliament.

    Zirko Redaktion6 min read
  • The outgoing documents list: columns for number, document type, recipient, date, due date, gross amount and outstanding balance, with status pills reading Draft, Issued, Open, Overdue and Paid, and a payment reminder noted under one of the overdue rows.

    Invoicing & payment

    Trade invoice: the weekly run, in order

    The Thursday billing run for a UK trade business: what to collect first, the VAT decision that belongs to the customer rather than the invoice, the labour split, and 30 days.

    Zirko Redaktion3 min read

  • Invoicing & payment

    CIS gross payment status: the three tests and the £30,000

    Gross payment status stops the 20 per cent CIS deduction. The bar is £30,000 turnover for a sole trader; since 6 April 2026 an immediate removal blocks reapplying for five years.

    Zirko Redaktion11 min read

  • Invoicing & payment

    Pay less notice and payment notice: deadlines and wording

    A payment notice fixes the sum due within 5 days; a pay less notice must state the figure and its basis by 7 days before the final date. The Construction Act deadlines, with wording.

    Zirko Redaktion10 min read

  • Invoicing & payment

    Domestic reverse charge VAT: invoice example and when it applies

    No VAT in the total, the VAT amount shown for information, and the note HMRC accepts: a worked domestic reverse charge invoice, plus the four tests that decide whether it applies.

    Zirko Redaktion9 min read