Most self-employed bricklayers are paid price work — a rate per thousand bricks laid, rather than a day rate — which can create some of the lumpiest income of any construction trade, since a fast-moving new-build project can generate far more in a short period than steady extension or repair work. Whatever the payment structure, if you're subcontracting under CIS, your MTD qualifying income is your gross invoiced amount before the contractor's deduction, not your net take-home.
Bricklayers commonly split time between CIS subcontract work on new-build developments (paid through a main contractor, subject to CIS deduction) and direct work for homeowners on extensions or garden walls (paid in full, no CIS deduction). Both combine into the same qualifying income figure — there's no separate threshold for CIS versus direct work.
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Before. Your qualifying income is your gross invoiced amount, whatever the payment structure, not the amount you actually receive after the contractor's deduction.
No, MTD eligibility is based on your total annual qualifying income, not on how evenly it's spread across quarters. A busy phase followed by a quieter one is normal for price work.
Yes, all self-employment income combines into one qualifying income figure regardless of the source.
Yes, scaffold hire for your bricklaying work is a normal allowable business expense.
Yes, regardless of how many contractors you work for, all your CIS and direct income combines into a single qualifying income figure.