Trade Subcontract (CIS)

A straightforward subcontract for engaging a bricklayer, plasterer, electrician, roofer or other trade on your jobs, with CIS, payment notices and self-employed status built in.

Editable Word document
16
10pages
Guidance notes included
aml consultancy solutions

Construction & trades

Trade Subcontract (CIS)

About this document

What it’s for

A short-form subcontract for a builder or main contractor engaging a self-employed tradesperson or small trade business for a defined package of work on a site. It is simpler than the full Subcontractor Agreement in our Contracts & terms pack, which is better for complex packages or where you need to flow down a detailed main contract.

When to use it

  • Labour-only or supply-and-fix trade packages on domestic or commercial jobs
  • Each time you engage a trade for a new job (complete a new Subcontract Order)
  • As a framework for regular trades, with a short order for each job

What’s inside

The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.

  1. Definitions and how this subcontract works
  2. Subcontract Works and standards
  3. Status and working arrangements
  4. Programme, attendance and site rules
  5. Materials, plant and tools
  6. Price
  7. Variations and daywork
  8. Payment
  9. Construction Industry Scheme
  10. Defects and retention
  11. Health, safety and competence
  12. Insurance
  13. Liability
  14. Termination
  15. Disputes
  16. General and governing law

Also included

  • Subcontract Order
  • Terms
  • CIS verification (Contractor to complete)
  • Description of the Subcontract Works
  • Attendances provided by the Contractor
  • Rates
  • Payment stages (lump-sum subcontracts)
  • Daywork sheet

How to complete it

  • Complete the Subcontract Order on the first page
  • Verify the Subcontractor with HMRC and record the result in Schedule A before the first payment
  • Set out rates and the payment cycle in Schedule B
  • Both sign; give the Subcontractor a copy

Key points to check

  • Since 6 April 2026 HMRC can make you liable for CIS fraud you “should have known” about
  • The real working relationship decides employment status, not the label
  • “Pay when paid” is void except on insolvency

Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.

Included in the pack

Construction & trades

£20

for every document in this category

Editable Microsoft Word files

Guidance notes in every document

Written for UK businesses

Download and keep

Get the packSee every document in this pack →

Need more than one category?

Documents All-Access gives you every category for 12 months for £295.

Compare options →

Need it tailored?

We can adapt any template to your business, or write a document from scratch.

Talk to us →