Labour-only invoice template UK (2026): labour lines, CIS and VAT
Labour-only invoice UK, short answer: if this PDF bills labour / time only (no materials lines on the same invoice), CIS may apply when you are paid by a CIS contractor for construction operations — soften with HMRC’s CIS overview and your accountant. A private householder paying for work on their own home is usually not CIS and is never treated as the CIS contractor for that home. If you are VAT-registered (threshold £90,000), show VAT correctly on taxable labour; if you are not registered, do not charge VAT.
A labour-only invoice sells hours, days or a fixed labour sum with clear dates, site and rate — and no materials / goods lines on this PDF. It is not a materials-only goods drop, not a full CIS labour-plus-materials split, not a deposit, and not the same as every hourly, day-rate, call-out or timesheet sister (those pages go deeper on rate shape; this page is the labour-only / no-materials angle). Figures below are illustrative only. Need the PDF now? Open the free invoice generator (Free: 5 invoices; Pro £7.99 / Pro+ £12.99).
Who pays, CIS and VAT on a labour-only invoice
Start with who is paying and what sits on the PDF. Labour-only is about the lines you show, not a magic CIS exemption.
Who pays you | Typical labour-only job | CIS? | VAT if registered |
|---|---|---|---|
Private householder | Hours / day rate / fixed labour on their own home (no materials on this PDF) | Usually no — never treat them as CIS contractor for own home | Often 20% on ordinary domestic labour — soften Notice 708; do not invent 0% |
Main contractor / CIS contractor | Labour on construction ops; materials by others or separate PDF | May be in CIS base when ops are in scope — soften with HMRC / accountant | Normal VAT, or reverse charge only when eligible contractor tests met — never on a householder |
Landlord / managing agent | Labour-only repair / finish visit | Usually no CIS solely because it is rental — CIS depends on whether the payer is a CIS contractor for construction ops | Usually 20% if registered unless a relief clearly applies |
Labour + materials on one invoice | Install package | Labour may be in CIS base; materials evidenced out — use a CIS split template, not this page | Show VAT per rules if registered |
CIS rates (0% / 20% / 30%) sit with the contractor when CIS applies — InvoiceAdept does not decide status and does not file CIS300. VAT threshold is £90,000; £85,000 is stale. InvoiceAdept does not file VAT returns, MTD updates or Self Assessment.
Labour-only vs materials-only vs hourly vs day-rate vs call-out vs timesheet vs deposit
Use this page when the deal is labour / time with no materials on the invoice. Sister pages stay for sister intents.
Billing shape | When it fits | Invoice cue |
|---|---|---|
Labour-only (this page) | Time or fixed labour; no materials lines | Hours / days x rate or fixed labour; site + dates; “labour only — no materials” |
Goods / parts; no labour line | SKU / qty / unit price; usually outside CIS when truly materials-only | |
Clock hours are the rate unit | Hours x hourly rate (may still be labour-only) | |
Full day / half-day unit | Days x day rate | |
Attendance fee + time or fixed visit | Call-out line + labour lines | |
Multi-day log attached or summarised | Period + hours by day / plot | |
Upfront stage before labour starts | Deposit % or fixed sum; credit later |
If materials leave your van on the same visit, put them on a materials line (or a separate materials-only invoice). Do not hide parts inside a labour total to dodge CIS — soften with HMRC / your accountant.
What a UK labour-only invoice must include
Field | Always? | Labour-only notes |
|---|---|---|
Your name or business name | Yes | Match Self Assessment / Companies House |
Your address and contact | Yes | Email helps timesheet queries |
Customer name and address | Yes | Ltd = registered name; add site address if different |
Unique sequential invoice number | Yes | e.g. INV-LAB-2026-0021 |
Invoice date | Yes | Date of issue |
Tax point / supply date | If VAT-registered and different | Useful when work spans week-ending |
Description of labour | Yes | Trade, site, dates; “labour only — no materials on this invoice” |
Hours / days / fixed labour + rates | Yes | One clear unit; attach timesheet summary if helpful |
Payment terms | Yes | Due on receipt / 7 / 14 / 30 days |
VAT number, rates, VAT amount | If VAT-registered | Show net, VAT and gross |
CIS UTR / deduction narrative | When a CIS contractor pays you within scope | Omit on true householder PDFs |
Bank details | Strongly recommended | Sort code and account name matching the invoice |
Never reverse-charge a private householder. Never invent CIS on a domestic own-home bill.
Copy-paste labour-only example (illustrative)
Scenario: sole trader carpenter invoices a main contractor for labour-only second-fixing on a refurb. Materials supplied by others. CIS registered at 20%. Not VAT-registered.
Line | Qty | Unit | Net |
|---|---|---|---|
Labour only — second fix carpentry, Flat 4, week ending 12 Sep 2026 | 4 | £220.00 / day | £880.00 |
Materials | None on this invoice | ||
Gross subject to CIS (labour) | £880.00 | ||
CIS deduction @ 20% | −£176.00 | ||
VAT | Not registered — net only | ||
Amount payable by contractor | £704.00 |
Narrate on the PDF: “Labour only for [site]. No materials on this invoice. CIS registered 20%. UTR on file.” If you later supply fittings, raise a separate materials invoice (or a combined CIS-aware invoice when both belong together).
CIS, VAT and reverse charge cues
Topic | Practical rule |
|---|---|
Labour-only for a CIS contractor on construction ops | May be in CIS base — soften |
Materials on same PDF | Split clearly; materials often evidenced out of CIS when rules allow |
Householder own-home labour | Usually no CIS; never treat them as CIS contractor |
VAT threshold | £90,000 |
Domestic reverse charge | Never on a householder; contractor tests only |
Deemed contractor | £3 million construction-spend framing — not £1 million |
InvoiceAdept | Does not file CIS300, VAT, MTD or Self Assessment |
Agreeing labour-only before you start
Confirm rate unit (hour / day / fixed), site hours, who supplies materials, and whether CIS will apply before you start. If materials are included, stop calling it labour-only.
Shape | How to show it on the PDF |
|---|---|
Day rate labour-only | Days x day rate; week-ending; site / plot |
Hourly labour-only | Hours x rate; clock window if useful |
Fixed labour sum | One labour line with scope narrative; still “no materials” |
Labour now, materials later | This page for labour; materials-only sister later |
Weak: “Labour as agreed £800.” Usable: “4 days @ £220 second-fix Flat 4, week ending 12 Sep 2026 — labour only, no materials, CIS 20%, not VAT-registered.”
Payment terms and getting paid
Labour-only contractor work often follows the main contractor’s AP cycle (14 or 30 days). Householders often prefer 7 days or due on receipt for short visits. Put bank details on the PDF. Soften B2B late-payment interest with the contract and your accountant.
Common mistakes on labour-only invoices
Mistake | Fix |
|---|---|
Vague “labour as agreed” lump | Show unit, rate, dates and site |
Hiding materials inside a labour total | Split materials to their own invoice or line |
CIS narrative on a householder labour PDF | Remove CIS lines when the householder pays |
Charging VAT when not registered | Net only until registered |
Stale £85,000 VAT language | Use £90,000 |
Calling a full install “labour only” | Use labour + materials / CIS template instead |
Reverse-charging a householder | Never — reverse charge is contractor-to-contractor when tests met |
Frequently asked questions
Is labour-only always inside CIS?
No. CIS may apply when a CIS contractor pays you for construction operations. Private householders on their own home are usually outside CIS — soften with HMRC / your accountant.
Can I put CIS deduction lines on a householder labour invoice?
Usually no. If a private householder pays for labour on their own home, leave CIS narrative off the PDF.
What VAT threshold should I use in 2026?
£90,000. Older £85,000 wording is stale for the compulsory threshold. Soften registration with your accountant.
How is this different from materials-only?
Materials-only has no labour line and is often outside CIS when truly goods-only. Labour-only has no materials line and may sit in the CIS base when a contractor pays for construction ops.
How is this different from hourly or day-rate pages?
Those pages focus on the rate unit. This page focuses on the no-materials invoice shape. You can still bill labour-only by the hour or by the day.
Do I charge VAT on labour if I am not VAT-registered?
No. Net only until you are registered.
What is deemed contractor framing?
Public guidance often uses a £3 million construction-spend framing — not £1 million. Soften with HMRC / your accountant.
Where can I build the PDF quickly?
Use the InvoiceAdept free invoice generator — Free covers 5 invoices; Pro is £7.99 and Pro+ £12.99 when you need more.
Next step: build the labour-only invoice
State “labour only — no materials”, keep householder vs contractor facts straight, show CIS arithmetic only when due, and show VAT only if registered (£90,000 threshold). Open the free invoice generator, paste the lines from the worked example shape, and send when the week or visit closes. InvoiceAdept does not file CIS300, VAT returns, MTD or Self Assessment for you.
Last reviewed: 16 September 2026.
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