CIS Invoice Template for Dry Liners UK
A free, HMRC-compliant CIS invoice template for UK dry liners. Generate and send professional CIS invoices with automatic deduction calculations — no spreadsheets, no manual maths.
📄 Example CIS Invoice — Dry Liner
| Item | Amount |
|---|---|
| Labour — Drylining and internal partitioning | £1,000 |
| Materials — Plasterboard, metal studs, fixings | Variable |
| CIS Deduction (20% on labour) | −£XX.XX |
| Amount Due | £XXX.XX |
FlashBill creates this invoice automatically.
Enter your labour and materials, select your CIS rate — FlashBill calculates the deduction and generates a professional PDF. Free to start.
What Should a CIS Invoice for a Dry Liner Include?
A CIS invoice for dry liners must meet HMRC's requirements. Here's what every CIS invoice must show:
- Your name and address (or business name)
- Your UTR number (10-digit Unique Taxpayer Reference)
- Invoice number (sequential, for your records)
- Invoice date and payment due date
- Description of work — e.g., "Drylining & Partitions — Commercial Office Fit-Out"
- Labour amount separately from materials
- CIS deduction rate and amount (20%, 30%, or 0%)
- Net payable amount (what the contractor actually pays you)
- VAT number and VAT amount (if VAT registered)
CIS and Dry Liner Work: What You Need to Know
Drylining is included within the plastering trade for CIS purposes. All drylining labour payments to subcontractors on construction projects must show the correct CIS deduction.
Dry Liners typically carry out plasterboard installation, metal stud partitions, suspended ceilings, fire-rated partitions, acoustic partitions, and shaft walls. Common contractors who engage dry liners as subcontractors include main contractors, interior fit-out companies, commercial developers, and office refurbishment specialists.
CIS Deduction Rates for Dry Liners
The deduction rate applied to your labour payments depends on your CIS registration status:
- 0% — Gross payment status (you've applied and been approved by HMRC)
- 20% — Registered CIS subcontractor (standard rate)
- 30% — Unregistered subcontractor (higher rate — register to reduce this)
Frequently Asked Questions
Does CIS apply to drylining?
Yes. Drylining is classified under the plastering trade for CIS purposes. Drylining subcontractors working on construction projects must register with CIS and include deductions on their invoices.
How does CIS work for commercial drylining fit-outs?
The same rules apply as residential — the contractor must deduct 20% (registered) or 30% (unregistered) from your labour payments. The CIS deduction appears on the statement of payment the contractor provides.
Do suspended ceilings fall under CIS?
Yes. Suspended ceiling installation in a construction context is a CIS operation. Both the ceiling grid and the drylining labour are subject to CIS deductions.
Stop Using Spreadsheets — Use FlashBill Instead
Creating CIS invoices manually is time-consuming and easy to get wrong. FlashBill is designed specifically for UK dry liners — enter your job details, select your CIS rate, and the invoice is calculated and formatted correctly in seconds. Send it by email or share a payment link directly.