Day Rate CIS Work Is the Norm, and the Gross Rule Still Applies
Most self-employed scaffolders work day rate under CIS for one or more principal contractors, putting up and taking down scaffold on commercial and residential sites. As with every CIS trade, your MTD qualifying income is your gross day rate earnings before the contractor's 20% (or 30%) deduction, not your net take-home pay. This applies whether you're paid weekly, fortnightly, or on completion of a phase.
Working for Multiple Contractors at Once
Scaffolders commonly work for several different scaffolding firms or principal contractors across a working year, moving between sites as work becomes available. Every contractor's payments, however they're structured or however often you switch between them, combine into a single qualifying income figure for MTD purposes. There's no separate threshold per contractor.
Worked Example
Kai. Self-employed CIS scaffolder working day rate for two different principal contractors across the year.
Contractor A (gross day rate income, before 20% deduction): £24,800
Contractor B (gross day rate income, before 20% deduction): £19,600 Total qualifying income: £44,400 — above the £30,000 Phase 2 threshold, below £50,000. Kai joins MTD from April 2027. The 20% CIS tax deducted by both contractors is offset against his final Self Assessment bill, but his qualifying income for MTD purposes is the combined gross amount from both, before either deduction.
What You Can Claim
PPE and safety equipment — harnesses, hard hats, safety boots, often a significant cost in this trade
CISRS card renewal and training courses
Travel costs between sites at 45p/mile if not reimbursed by the contractor
Public liability insurance if working independently rather than solely through a firm
Software links are affiliate, help fund CheckMyMTD. Recommendations based on ease of use for self-employed income tracking.
Frequently Asked Questions
Is my day rate income assessed before or after the CIS deduction?
Before. Your qualifying income is your gross day rate earnings, not the amount you actually receive after the contractor deducts CIS tax at source.
I work for two different scaffolding contractors. Do I add both incomes together?
Yes, regardless of how many contractors you work for or how often you move between them, all your CIS income combines into a single qualifying income figure.
Can I claim my CISRS card renewal as an expense?
Yes, professional card renewal and required training courses are a normal allowable business expense.
Can I claim PPE and safety equipment I buy myself?
Yes, protective equipment you provide yourself, rather than what's supplied by a contractor, is a normal allowable business expense.
Does travel between different sites count as a business expense?
Yes, if you're not reimbursed by the contractor, travel between sites can be claimed at 45p/mile for the first 10,000 business miles.
Your Situation Might Already Be Covered
Find more guidance built for your exact profession
