Many plasterers work partly on price work (a fixed price per m² or per job) and partly on day rate for contractors who prefer to pay by time rather than output. Whichever way you're paid, it's all self-employment income that combines into one qualifying income figure. Price work can create lumpier income than day-rate work, since a run of large new-build jobs can bring in far more in a short period than steady day-rate site work — but as with every trade, what matters for MTD is your total across the full year, not the shape of it.
If you're subcontracting for a main contractor, your MTD qualifying income is your gross invoiced amount before the 20% (or 30%) CIS deduction, not your net take-home. This applies whether you're paid at a day rate or per square metre of plastering completed. The CIS tax already deducted is offset against your final Self Assessment bill separately, it doesn't reduce the income figure used to check your MTD threshold.
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No, both combine into the same qualifying income figure regardless of how you're paid. What matters is the total gross amount you invoiced across the tax year.
Before. Your qualifying income is your gross invoiced amount, not the amount you actually receive after the contractor deducts CIS tax at source.
No, that's normal for price work. Your MTD eligibility is based on your total annual qualifying income, not on how evenly it's spread across quarters.
Yes, tools and equipment used for your plastering work are allowable business expenses, usually claimed in full via the Annual Investment Allowance.
Yes, all self-employment income combines into one qualifying income figure regardless of whether it came through CIS or direct client work.