Bricklayers · CIS · Updated July 2026
✓ HMRC-sourced

Making Tax Digital for Bricklayers —
CIS & Price Work Explained

📅 29 July 2026 ⏱ 7 min read Editorial policy ↗

Price Work Per Thousand Bricks Still Follows the Same Gross Rule

Most self-employed bricklayers are paid price work — a rate per thousand bricks laid, rather than a day rate — which can create some of the lumpiest income of any construction trade, since a fast-moving new-build project can generate far more in a short period than steady extension or repair work. Whatever the payment structure, if you're subcontracting under CIS, your MTD qualifying income is your gross invoiced amount before the contractor's deduction, not your net take-home.

New-Build Contracts vs Direct Domestic Extensions

Bricklayers commonly split time between CIS subcontract work on new-build developments (paid through a main contractor, subject to CIS deduction) and direct work for homeowners on extensions or garden walls (paid in full, no CIS deduction). Both combine into the same qualifying income figure — there's no separate threshold for CIS versus direct work.

Worked Example

Archie. CIS-registered bricklayer on price work for a new-build developer, plus direct extension work for homeowners.

New-build CIS price work (gross, before 20% deduction): £34,800
Direct extension and garden wall work: £7,600
Total qualifying income: £42,400 — above the £30,000 Phase 2 threshold, below £50,000. Archie joins MTD from April 2027. Because his price work income varies significantly depending on which phase of the development he's working on, quarterly figures swing a lot, but his annual total is what determines his MTD position.

What You Can Claim

  • Tools and equipment — trowels, levels, mixers, usually claimed in full
  • Materials — where you supply bricks, mortar, or blocks on direct jobs
  • Van costs — fuel, insurance, or the 45p/mile mileage rate
  • Public liability insurance
  • CSCS card and CITB levy where applicable
  • Protective equipment — gloves, knee pads, safety boots
  • Scaffold hire for larger jobs
Quick Check
Check Your CIS + Direct Income
£
£

Best MTD Software for Bricklayers

Software links are affiliate, help fund CheckMyMTD. Recommendations based on ease of use for self-employed income tracking.

Frequently Asked Questions

Is my MTD threshold based on price-work income before or after CIS deduction?

Before. Your qualifying income is your gross invoiced amount, whatever the payment structure, not the amount you actually receive after the contractor's deduction.

My income varies a lot depending on which phase of a development I'm on. Is that a problem?

No, MTD eligibility is based on your total annual qualifying income, not on how evenly it's spread across quarters. A busy phase followed by a quieter one is normal for price work.

Do I add new-build CIS income and direct domestic work together?

Yes, all self-employment income combines into one qualifying income figure regardless of the source.

Can I claim scaffold hire as an expense?

Yes, scaffold hire for your bricklaying work is a normal allowable business expense.

I work for two different developers under CIS. Do both incomes combine?

Yes, regardless of how many contractors you work for, all your CIS and direct income combines into a single qualifying income figure.

See all 102 situation guides →