£350/day CIS Unregistered: Take-Home Pay 2025-26
Weekly gross: £1,750 · Annual gross: £84,000 · Based on 240 working days
Unregistered subcontractors have 30% deducted at source, 10 percentage points more than registered. Registering with HMRC is free, takes 1-2 weeks, and saves £8,400/year in upfront cash-flow at this day rate. See the registered (20%) figures →
Cost of not registering at £350/day
This £8,400 is not permanently lost, but sits with HMRC until your Self Assessment refund is processed, typically 3-9 months after tax year end. At £350/day that is £162/week you cannot access.
How your 30% CIS deduction works
Your contractor deducts 30% from the labour portion of your payment each week (£525/week) and sends it to HMRC. You receive £1,225/week. At year-end you file a Self Assessment return. HMRC compares the £25,200 deducted against your true tax bill. Based on these figures you should receive a refund of approximately £1,231.
Full CIS tax breakdown, £350/day (unregistered, 30%)
| Item | Annual | Monthly | Weekly |
|---|---|---|---|
| Gross earnings (labour) | £84,000 | £7,000 | £1,750 |
| CIS deducted at source (30%, unregistered) | -£25,200 | -£2,100 | -£485 |
| Received weekly | £58,800 | £4,900 | £1,225 |
| Income Tax (true liability) | £21,032 | £1,753 | £404 |
| Class 2 NI (self-employed) | £0 | £0 | £0 |
| Class 4 NI (self-employed) | £2,937 | £245 | £56 |
| True annual net take-home | £60,031 | £5,003 | £1,154 |
| Year-end refund (est.) | +£1,231 | ||
Effective tax rate: 28.53% of gross. Figures assume no deductible business expenses. Allowable expenses (tools, van, fuel, PPE) will reduce income tax and increase any refund.
CIS unregistered take-home on £350/day in 2025-26
On £350/day, your annual gross is £84,000 (assuming 240 working days). As an unregistered subcontractor, your contractor deducts 30% each week, which amounts to £525/week, leaving £1,225/week in your account. That is £162/week more than a registered subcontractor at the same rate has withheld.
Your actual annual tax liability is no different: £21,032 income tax plus £2,937 in self-employed NI (Class 2 and Class 4), totalling £23,969. Over the year HMRC holds £25,200 from your 30% CIS deductions, so at year-end you should receive a refund of approximately £1,231.
The true annual take-home, after all taxes are settled, is £60,031 (£5,003/month), with an effective tax rate of 28.53%. The 30% deduction costs you nothing extra in the long run, but it locks up £8,400/year with HMRC that you could otherwise use. Registering is free.
Frequently asked questions
How much does an unregistered CIS subcontractor on £350/day take home?
An unregistered CIS subcontractor earning £350/day (£84,000/year gross) receives £1,225/week after the 30% CIS deduction. The true annual net, after income tax, Class 2 NI, and Class 4 NI, is £60,031 (£5,003/month). The underlying tax liability is identical to a registered subcontractor at the same rate.
What refund does an unregistered £350/day CIS worker get?
On £350/day (£84,000/year), the 30% CIS deducted (£25,200) is well above the true tax liability (£23,969). The estimated year-end refund via Self Assessment is £1,231. This is larger than the refund a registered subcontractor would receive at the same rate, but it represents money tied up with HMRC for up to 22 months.
How much does not being registered for CIS cost at £350/day?
At £350/day, a registered subcontractor has £16,800/year deducted at 20%. An unregistered subcontractor has £25,200/year deducted at 30%. The difference is £8,400/year (£162/week) held by HMRC as an additional advance. This is not lost money, but it is cash you cannot use until you file your Self Assessment return.
How do I register for CIS to reduce my deduction to 20%?
Register as a CIS subcontractor on the HMRC website or by calling the CIS Helpline (0300 200 3210). You will need your Unique Taxpayer Reference (UTR), National Insurance number, and business details. Registration is free and typically takes 1-2 weeks to process. Once registered, contractors will verify you and deduct only 20% going forward. At £350/day, registering saves you £8,400/year in upfront cash-flow.
Do CIS unregistered subcontractors pay more tax overall?
No. The 30% vs 20% rate only affects cash-flow, not the total tax bill. Both registered and unregistered subcontractors pay the same income tax and self-employed NI on the same earnings. An unregistered worker simply has more money withheld upfront, creating a larger refund at year-end. The true annual net (£60,031) is the same regardless of the CIS deduction rate applied.