Making Tax Digital for Bricklayers —
CIS & Price Work Explained
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.
Price Work, Gangs and CIS Records
Bricklaying is often paid by the thousand bricks, by the plot or by the day, usually under CIS. Your records have to turn that into a clear gross figure for each quarter.
- Record each stage payment and each CIS statement, using the gross amount before the deduction.
- Keep a simple job sheet: site, contractor, price basis, quantity laid and date paid.
- Keep tools, scaffolding hire and PPE receipts in their own categories.
- If you use a labourer or another bricklayer on your own contracts, record what you pay them and check your obligations, including whether you must register as a contractor under CIS.
- Keep mileage between sites using a simple log.
Where Bricklayers Slip Up on MTD
- Using take-home pay as the threshold figure. The test is on gross invoices before the CIS deduction.
- Losing track of retention. Money held back by a contractor is still part of the job price, so record it when you receive it.
- Missing the CIS credit. Deductions made by contractors are tax already paid, so keep every statement.
- Treating price work as casual. Weekly payments of cash or transfer count exactly like invoiced work.
- Ignoring tools. Replacement tools and PPE are allowable, but only with a receipt.
A Sample Quarter: What the Update Looks Like
A sample quarter for a bricklayer working mainly on price work for a housebuilder.
| Q2: 6 July to 5 October 2026 | Amount |
|---|---|
| Price-work payments (gross of CIS) | £19,800 |
| Day-rate jobs | £4,200 |
| Total income | £24,000 |
| Tools and PPE | £640 |
| Scaffold hire | £1,200 |
| Van, fuel and insurance | £1,900 |
| Labourer paid by the day | £2,400 |
| Total expenses | £6,140 |
| Profit for the quarter | £17,860 |
The CIS deduction is not an expense. It is tax already paid, recorded separately from these figures.
Worked Example
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 55p/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
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.