← The six-month plan · Section deep-dive · draft for discussion

The website: our home base

What the site has to hold for long-term organic growth: the topical map, the glossary, the landing pages, and the work that makes Google and the AI answer engines recognise who we are and quote us.

Prepared by Greg Dickson 23 September 2026 For Sam, Lena, Khristina, Viktor and Luke Confidential — under NDA
01Where does the site start from?

Eight pages, and nothing a search engine can build on yet

vallacis.co.uk is live, tidy and legally complete. It isn't yet doing any marketing work.

8URLs in the sitemap: the home page plus seven legal and support pages
0pages that answer a question a subbie searches for
0blocks of structured data (schema) telling Google who the company is
0third-party profiles found: no LinkedIn page, Crunchbase, Trustpilot, app listing or press mention

What's already right

What needs fixing before anything is added

02What is the site for?

Four jobs, one site

1 · Earn organic traffic

Answer the questions subbies actually search for, one question per page, so traffic keeps growing after the ads stop. It compounds slowly, so it has to start now. We agreed content stays lean in months 1–6 and pays back in months 7–12.

2 · Hold the landing pages

The pages paid traffic lands on: Solo, pricing, the deduction calculator, invoice templates. Each one ends in the app store, tracked through Singular links.

3 · Answer "who's behind this?"

A subbie or partner who's about to hand over a UTR checks us out first. So does every journalist, investor and AI engine. The about, "what we ask for" and press pages are what they find.

4 · Be the home of the entity

The one address every profile, listing and article points back to, so Google and the AI engines treat Valla and Solo as one known company rather than a string of words.

Decide first

Which domain is home? Everything below builds authority on one address. If the brand ends up as Zebra (or anything else) on a new domain, the content should start there, or move there early with redirects while the site is young. Moving a site with a year of links behind it costs far more than choosing now. Until that's settled, vallacis.co.uk is the default: it matches Companies House and the ICO register, which helps the entity work in section 08.

03What will people search for?

Small, easy CIS searches, and a big self-employed layer around them

About 690 UK keywords, pulled from Ahrefs on 15 and 23 September 2026. The pattern is clear: CIS-specific searches are small but almost uncontested, and the higher-volume general self-employed topics surround them.

AreaSearches / monthDifficultyWhat it means
CIS itself: scheme, registering, deductions, statements, gross status~27,500Mostly 0–6The core. Held by gov.uk and small accountancy blogs; no software company owns it
CIS and construction invoicing, templates by trade~4,0000Closest to what Solo does. Page one includes sites with no authority at all
VAT domestic reverse charge~7,0000–2Solo handles it on the invoice. Big and easy
Registering self-employed, UTR, tax year, NI, expenses~125,0000–20The volume layer. Gov.uk dominates the head terms; the specific questions are open
Making Tax Digital for the self-employed~7,300 (tight fit)0 on the long tailSurges Jan–Mar. HMRC puts construction at 29% of the first MTD group, the biggest single sector
Trade pay and day rates~19,5000–3How we reach each trade in its own words
Refunds and rebates~5,000Not targeted. Recorded, but the Claims Register rules out outcome promises

What competitors' content tells us

04How is the site organised?

Hubs and spokes, with the glossary as the spine

Each subject gets one hub page that covers it fully, plus a spoke page for each question inside it. Every page links up to its hub, across to related spokes, into the glossary for any term it uses, and out to the product page that solves the problem.

vallacis.co.uk (or the brand domain, once chosen) ├─ / /solo /pricing /about /what-we-ask-for /press product + trust ├─ /cis hub CIS for subcontractors │ ├─ /cis/deductions /cis/20-or-30-percent /cis/register │ ├─ /cis/gross-payment-status /cis/statements /cis/materials … ├─ /invoices hub CIS invoices │ ├─ /invoices/cis-invoice-example /invoices/cis-invoice-template │ └─ /invoices/templates/{handyman, plumbing, electrician, roofing, builder} ├─ /tools/cis-deduction-calculator /tools/reverse-charge-checker … ├─ /vat/domestic-reverse-charge hub VAT and the reverse charge ├─ /getting-paid hub payment notices, late payment, retentions ├─ /status/self-employed-or-employed hub CEST, umbrellas, right to work ├─ /self-employed hub register, UTR, NI, expenses (Jan) ├─ /mtd hub Making Tax Digital (Jan–Mar, gated) ├─ /trades/{electricians, plumbers, plasterers, …} one hub per trade ├─ /glossary + /glossary/{term} 84 terms; 21 get their own page └─ /contractors /accountants later, when Hub marketing opens

Rules every page follows

05What pages, in what order?

The topical map: 105 pages in twelve clusters

Every planned URL, its lead search term (UK, Ahrefs), when it's built and what has to clear first. Search volumes are measured, never estimated; "not pulled" means we haven't measured that term yet.

ClusterPagesMeasured searches / moWhen
Home and product
The pages that sell: what Solo is, what it costs, who is behind it. Every other page links here.
83,450Launch, Later
CIS for subcontractors
The core hub. Everything a subbie needs to understand the scheme, one question per page.
1317,330Launch, Nov–Dec, Jan–Mar
Invoices and statements
The closest fit to what Solo does. Weak search results held by tiny sites.
122,560Launch, Nov–Dec
Tools
Calculators and checkers. The page type that wins in this niche and earns links.
45,650Launch, Nov–Dec, Jan–Mar
VAT and the reverse charge
7,000 searches a month at difficulty 0–2, and Solo already handles it on the invoice.
57,120Launch, Nov–Dec
Getting paid
Payment notices, late payment, retentions. Practical, low competition, sits next to invoicing.
51,140Nov–Dec
Self-employed or employed?
Employment status, CEST, umbrellas and the new right-to-work rules for subcontractors.
54,080Launch, Nov–Dec, Jan–Mar
Self-employed tax basics
The big-volume layer (register, UTR, tax year, NI, expenses). Timed for January.
752,200Launch, Jan–Mar
Making Tax Digital
Jan–Mar 2027 surge ahead of the £30k threshold. Gated on what Solo can honestly claim.
54,470Jan–Mar
Trade hubs
One hub per trade that pulls the other clusters together in that trade's words.
133,300Nov–Dec, Jan–Mar
Glossary
84 sourced terms. The spine every other page links into.
1 + 21800Launch
Contractors and accountants (later)
Hub-side content. Parked until Hub marketing opens, listed so the structure has room for it.
63,660Later
All clusters105105,760

Searches count each keyword once across every page. That's the reachable demand, not a traffic forecast. A new site earns a share of it over months, not all of it. About 56,000 of the total is general self-employed topics (register, tax year dates, NI, expenses) where gov.uk holds the top spot; the specific questions around them are the realistic target.

The gates

Claims Register Wording needs sign-off before the page goes live. The facts are fine; the risk is phrasing that sounds like a tax outcome. MTD position Waits until we know what Solo can honestly say about Making Tax Digital. Sourced figures Trade day rates must come from a named source or our own data, never invented. Hub marketing Parked until Hub is in scope.

Home and product

The pages that sell: what Solo is, what it costs, who is behind it. Every other page links here.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/ProductHome: what Solo does in one line, store badges, proof, who's behind itcis app
also: self employed app
0Launch
/soloProductSolo: invoices with the deduction worked out, statements in one place, Free tierself employed app
also: sole trader accounting app; best app for self employed
70019LaunchClaims Register
/pricingProductOne price table, +VAT shown once, what happens after the trialLaunch
/aboutTrustFounders, company number, registered office, why it exists (Person entities live here)valla cisnot pulledLaunch
/what-we-ask-forTrustWhat the app asks for and why (UTR), what it never asks for (no bank feed, never holds money)LaunchClaims Register
/pressTrustPress kit and fact file: plain facts an AI or a journalist can liftLaunch
/what-to-look-for-in-a-cis-appBuyer guideThe checklist for choosing CIS software, no competitor names (the rules forbid naming them)accounting software for builders
also: cis software; invoicing software for tradesmen
2,2000LaunchClaims Register
/hubProductHub for contractors: short holding page now, full page when Hub marketing openscis software for contractorsnot pulledLaterHub marketing

CIS for subcontractors

The core hub. Everything a subbie needs to understand the scheme, one question per page.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/cisHub pageCIS for subcontractors: the complete guidecis scheme
also: what is cis; cis tax; construction industry scheme (cis)
2,4000Launch
/cis/deductionsGuideCIS deductions: what's taken, from what, and whencis deductions
also: what is cis deductions; how does cis tax work; cis rules
9001LaunchClaims Register
/cis/20-or-30-percentGuide20% or 30%: why your rate is what it is (answers 'why is my CIS deduction 30%')cis tax rate
also: cis 30%; cis 20%
701LaunchClaims Register
/cis/registerGuideHow to register for CIS as a subcontractor, step by stepregister for cis
also: cis registration; how to register for cis as a subcontractor; apply for cis
1,4001Launch
/cis/gross-payment-statusGuideGross payment status: the three tests, applying, losing itgross payment status
also: cis gross status; gross status cis
3000LaunchClaims Register
/cis/statementsGuidePayment and deduction statements: what's on them, where they go, missing onescis statement
also: cis payment and deduction statement; cis deduction statement; cis statements
5003Launch
/cis/materialsGuideLabour and materials: what the deduction is taken fromcis materials
also: labour only subcontractor
300LaunchClaims Register
/cis/what-counts-as-constructionGuideWhat counts as construction work under CIS, and what doesn'twhat is cis in construction
also: cis construction
906Nov–Dec
/cis/verification-and-utrGuideYour UTR, verification and 'CIS number' explainedwhat is a cis number
also: cis verification number; cis number
1502Launch
/cis/penaltiesGuideCIS penalties and the nil-return change from April 2026cis penalties800Nov–Dec
/cis/limited-companies-and-partnershipsGuideCIS if you trade as a limited company or partnershipcis limited company
also: cis partnership
500Nov–DecClaims Register
/cis/cis-vs-payeGuideCIS or PAYE: what changes when you're taken oncis vs paye
also: is cis self employed; cis worker
500Nov–Dec
/cis/deductions-and-your-tax-returnGuideHow CIS deductions show up on your Self Assessment (process only, no outcome promises)cis self assessment
also: cis tax return
15042Jan–MarClaims Register

Invoices and statements

The closest fit to what Solo does. Weak search results held by tiny sites.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/invoicesHub pageCIS invoices: what to put on them and how the deduction workscis invoice
also: construction invoice; subcontractor invoice
1500LaunchClaims Register
/invoices/cis-invoice-exampleGuideA worked CIS invoice: labour, materials, VAT, deductioncis invoice example1500Launch
/invoices/cis-invoice-templateTemplateFree CIS invoice template (download, or do it in the app)cis invoice template
also: cis invoice template uk
2000Launch
/invoices/subcontractor-invoice-templateTemplateSubcontractor invoice templatesubcontractor invoice template1500Launch
/invoices/construction-invoice-templateTemplateConstruction invoice templateconstruction invoice template
also: construction work invoice template; contractor invoice template
4000Launch
/invoices/templates/handymanTemplateHandyman invoice templatehandyman invoice template2000Nov–Dec
/invoices/templates/plumbingTemplatePlumbing invoice templateplumbing invoice template1500Nov–Dec
/invoices/templates/electricianTemplateElectrician invoice templateelectrician invoice template
also: electrical invoice template
1000Nov–Dec
/invoices/templates/roofingTemplateRoofing invoice templateroofing invoice template1000Nov–Dec
/invoices/templates/builderTemplateBuilder invoice templatebuilder invoice template403Nov–Dec
/invoices/statement-templateTemplateCIS statement template (for checking what your contractor sends)cis statement template1000Nov–Dec
/invoices/payslip-or-invoiceGuidePaid on a 'payslip'? What you should have, and what to keepLaunch

Tools

Calculators and checkers. The page type that wins in this niche and earns links.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/tools/cis-deduction-calculatorToolCIS deduction calculator: labour, materials, rate, what you'll be paid (never a refund estimate)cis calculator
also: cis tax calculator; cis calculator uk; cis deduction calculator
9000LaunchClaims Register
/tools/reverse-charge-checkerToolDoes the reverse charge apply? A question-by-question checker (the flowchart, interactive)domestic reverse charge flowchart1500Nov–Dec
/tools/late-payment-interest-calculatorToolLate payment interest calculator (8% + base rate, fixed recovery costs)late payment interest calculator35021Nov–DecClaims Register
/tools/mileage-calculatorToolMileage at HMRC rates (55p from 6 April 2026) for a van or carhmrc mileage rates
also: mileage allowance self employed
3,5000Jan–MarClaims Register

VAT and the reverse charge

7,000 searches a month at difficulty 0–2, and Solo already handles it on the invoice.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/vat/domestic-reverse-chargeHub pageThe domestic reverse charge for construction, in plain Englishreverse charge vat
also: vat reverse charge; domestic reverse charge; domestic reverse charge vat
3,1002Launch
/vat/end-user-and-intermediaryGuideEnd users and intermediary suppliers: when the reverse charge stopsdomestic reverse charge end user501Nov–Dec
/vat/reverse-charge-invoice-wordingGuideWhat a reverse charge invoice must say (with examples)reverse charge vat invoice801Launch
/vat/cis-and-vatGuideCIS and VAT together: which comes off whatcis reverse charge
also: cis and vat; cis reverse charge vat
2500Launch
/vat/registration-thresholdGuideDo I need to register for VAT? The £90,000 threshold for tradespeoplevat thresholdnot pulledNov–Dec

Getting paid

Payment notices, late payment, retentions. Practical, low competition, sits next to invoicing.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/getting-paidHub pageGetting paid on time in construction: your rights as a subbielate payment constructionnot pulledNov–Dec
/getting-paid/pay-less-noticeGuidePayment notices and pay less notices (Construction Act)pay less notice
also: payment notice
3500Nov–Dec
/getting-paid/late-payment-interestGuideCharging late payment interest and recovery costslate payment of commercial debts4002Nov–DecClaims Register
/getting-paid/retentionsGuideRetentions: what they are and how to get them backretention in construction1002Nov–Dec
/getting-paid/chasing-unpaid-invoicesGuideChasing an unpaid invoice: reminder emails that workinvoice reminder email
also: chasing unpaid invoices; unpaid invoice letter
1006Nov–Dec

Self-employed or employed?

Employment status, CEST, umbrellas and the new right-to-work rules for subcontractors.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/status/self-employed-or-employedHub pageSelf-employed or employed in construction? How HMRC decidesemployment status
also: working for someone on a self-employed basis
7000Nov–Dec
/status/cestGuideThe CEST tool: what it checks and what it doesn'tcest tool
also: check employment status for tax
2,2001Nov–DecClaims Register
/status/right-to-work-for-subcontractorsGuideRight to work checks now cover subcontractors (from 1 October 2026)right to work check
also: share code
not pulledLaunch
/status/umbrella-companiesGuideUmbrella companies and the April 2026 PAYE changeumbrella companynot pulledNov–Dec
/status/ir35-and-cisGuideIR35 and CIS: how they relate (and mostly don't)ir35
also: false self employment
not pulledJan–Mar

Self-employed tax basics

The big-volume layer (register, UTR, tax year, NI, expenses). Timed for January.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/self-employedHub pageSelf-employed in construction: the tax basicssole trader tax
also: self employed tax
1,60010Jan–MarClaims Register
/self-employed/registerGuideHow to register as self-employed (and get a UTR)register as self employed
also: how to register as self employed; apply for utr number
8,7005Launch
/self-employed/tax-year-datesGuideTax year dates and deadlines for subbies (2026–27)tax year dates
also: self assessment deadline
12,0003Jan–Mar
/self-employed/payments-on-accountGuidePayments on account explainedpayment on account
also: hmrc payment on account
7000Jan–MarClaims Register
/self-employed/national-insuranceGuideClass 2 and Class 4 National Insurance for the self-employedclass 2 national insurance
also: class 4 national insurance
3,90011Jan–MarClaims Register
/self-employed/expenses-for-tradespeopleGuideAllowable expenses for tradespeople: van, tools, clothing, phoneself employed expenses
also: allowable expenses self employed; simplified expenses
1,1008Jan–MarClaims Register
/self-employed/trading-allowanceGuideThe £1,000 trading allowance: when it's worth usingtrading allowance1,3008Jan–MarClaims Register

Making Tax Digital

Jan–Mar 2027 surge ahead of the £30k threshold. Gated on what Solo can honestly claim.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/mtdHub pageMaking Tax Digital for subcontractors: dates, thresholds, what changesmaking tax digital self employed
also: mtd for self employed; making tax digital sole traders
2,2000Jan–MarMTD position
/mtd/qualifying-income-and-cisGuideDoes your CIS income count towards the £30,000? (needs adviser sign-off)mtd qualifying income
also: making tax digital qualifying income
250Jan–MarMTD position
/mtd/quarterly-updatesGuideQuarterly updates: what you send and whenmtd quarterly updates40Jan–MarMTD position
/mtd/digital-recordsGuideWhat 'digital records' means for a subbiemaking tax digital spreadsheet100Jan–MarMTD position
/mtd/for-cis-subcontractorsGuideMTD for CIS subcontractors specificallymtd for cis subcontractors
also: making tax digital cis
1000Jan–MarMTD position

Trade hubs

One hub per trade that pulls the other clusters together in that trade's words.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/tradesHub pageTrades index: CIS and paperwork, trade by tradeNov–Dec
/trades/electriciansTrade hubElectricians: CIS, day rates, invoices, expenseselectrician day rate uk
also: self employed electrician
4001Nov–DecSourced figures
/trades/plumbersTrade hubPlumbers: CIS, day rates, invoices, expensesplumber day rate
also: plumber hourly rate
4000Nov–DecSourced figures
/trades/plasterersTrade hubPlasterers: CIS, day rates, invoices, expensesplasterer day rate3000Nov–DecSourced figures
/trades/bricklayersTrade hubBricklayers: CIS, day rates, invoices, expensesbricklayer day rate1500Nov–DecSourced figures
/trades/carpenters-and-joinersTrade hubCarpenters and joinersjoiner day rate
also: carpenter day rate
2000Nov–DecSourced figures
/trades/roofersTrade hubRoofersroofer day rate1000Nov–DecSourced figures
/trades/painters-and-decoratorsTrade hubPainters and decoratorsself employed painter and decorator hourly rate5000Nov–DecSourced figures
/trades/labourersTrade hubLabourerslabourer day rate1500Nov–DecSourced figures
/trades/groundworkersTrade hubGroundworkersJan–MarSourced figures
/trades/scaffoldersTrade hubScaffolders (note: scaffold hire without labour is outside CIS)Jan–MarSourced figures
/trades/tilersTrade hubTilerstiler day rate1500Jan–MarSourced figures
/trades/drylinersTrade hubDrylinersJan–MarSourced figures

Glossary

84 sourced terms. The spine every other page links into.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/glossaryHub pageCIS and trades glossary: 84 terms, sourced, last checkedcis meaning in business
also: cis tax meaning; cis registered meaning
2500Launch

Contractors and accountants (later)

Hub-side content. Parked until Hub marketing opens, listed so the structure has room for it.

URLTypeWhat it coversLead search termUK/moKDWhenGate
/contractorsHub pageCIS for contractors: your monthly dutiescis contractor3005LaterHub marketing
/contractors/monthly-returnGuideThe CIS monthly return (CIS300)cis monthly return
also: cis return; what are cis returns
2000LaterHub marketing
/contractors/nil-returnsGuideNil returns are back from April 2026cis nil return1000LaterHub marketing
/contractors/verifying-subcontractorsGuideVerifying subcontractors with HMRCcis verification
also: subcontractor verification
3000LaterHub marketing
/contractors/right-to-work-checksGuideRight to work checks for the subcontractors you engageright to work checknot pulledLaterHub marketing
/accountantsProductFor accountants and bookkeepers with construction clientsconstruction accountants
also: construction bookkeeping; cis bookkeeping
8000LaterHub marketing

The full map, with secondary keywords and volumes, is in topical-map.csv. The keyword source files are available on request.

06How does the glossary work?

84 terms, each one sourced to gov.uk or legislation

The glossary is the spine of the site: every guide links into it, and every term links back to the guide that goes deeper. It's also the page type AI engines lift definitions from most readily.

84terms, in five groups: CIS, VAT, employment status, tax admin, getting paid
75fully verified against a fetched primary source (gov.uk, HMRC manuals, legislation.gov.uk)
9partly verified: industry terms HMRC doesn't define, or based on draft guidance
19flagged for the Claims Register before publishing, e.g. refund claim, 30% rate, expenses

How it's built

Found while building it

From 1 October 2026, right-to-work checks extend to individual subcontractors. The Home Office's draft employer's guide (11 September 2026) brings "engaging an individual sub-contractor" into the scheme, with civil penalties for engagements starting on or after 1 October. That's launch week. Contractors will start asking subbies for share codes, and Valla's product already handles right to work at onboarding. It's a guide page, a glossary entry and a press angle at once. We re-check the final guidance on the day before publishing.

The terms (draft definitions, not yet reviewed)

CIS basics · 35 terms
TermDefinition (draft, sourced)SourceStatus
Construction Industry Scheme (CIS)
/glossary/construction-industry-scheme-cis
HMRC's scheme for paying people who do construction work. When a contractor pays a subcontractor, it usually takes a deduction from the labour part of the payment and sends it to HMRC. That money counts as an advance towards the subcontractor's own tax and National Insurance. The scheme does not apply to employees, who are paid through PAYE instead.
Why it matters: It decides how much of every invoice actually lands in your bank account, and what paperwork you need at tax time.
Construction Industry Scheme (CIS)
Construction Industry Scheme: a guide for…
Contractor
/glossary/contractor
Under CIS, a contractor is any business that pays subcontractors for construction work. That includes builders, property developers, gang leaders and labour agencies, as well as firms outside construction that spend more than £3 million on it. A contractor must register before paying its first subcontractor, verify subcontractors, make deductions and file monthly returns. Private householders are never contractors.
Why it matters: The contractor paying you is the one who verifies you, deducts tax and must give you your monthly statement.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
Subcontractor
/glossary/subcontractor
Under CIS, a subcontractor is a business, of any size or shape, that agrees to carry out construction work for a contractor. It can do the work itself or through its own workers. Sole traders, partnerships, limited companies, labour agencies and gang leaders can all be subcontractors. Registering is optional, but if you don't register, deductions are taken at the higher 30% rate.
Why it matters: Being a registered, verifiable subcontractor is what gets you the 20% rate rather than 30%.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
Deemed contractor
/glossary/deemed-contractor
A business or public body outside the construction trade that counts as a CIS contractor because it spends a lot on construction. The test is spending more than £3 million on construction work in any rolling 12-month period. Examples include local authorities, housing associations, retailers and banks. Some payments, such as work on property used for the business's own purposes, can be exempt.
Why it matters: If a large client pays you directly for building work, it may have to run CIS on your payments even though it isn't a builder.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
Construction operations
/glossary/construction-operations
The legal name for the work CIS covers, set out in section 74 of the Finance Act 2004. It includes building, altering, repairing, extending, demolishing or dismantling buildings and structures, civil engineering, installing heating, lighting, power, water, drainage and ventilation systems, painting and decorating, site preparation, scaffolding erection, and cleaning inside a building during or after the build.
Why it matters: If your job is a construction operation, CIS applies to what you're paid for it, whoever you are.
Finance Act 2004, section 74 - Meaning of…
Construction Industry Scheme: a guide for…
Work outside CIS (excluded operations)
/glossary/work-outside-cis-excluded-operations
Some jobs connected with construction are not covered by CIS. HMRC's list includes the professional work of architects and surveyors, hiring out scaffolding with no labour, carpet fitting, making or delivering materials, installing security systems such as burglar alarms and security CCTV, signwriting, and running site canteens or welfare facilities. External cleaning (other than painting or decorating) is also excluded.
Why it matters: If all your work is excluded, you don't need to register and CIS deductions shouldn't be taken.
Construction Industry Scheme (CIS)
What you must do as a Construction Industry…
CIS registration
/glossary/cis-registration
Signing up with HMRC as a CIS subcontractor so contractors can verify you and deduct at 20% rather than 30%. You need your business name, UTR, National Insurance number (sole traders), VAT number if you have one, and your start date. If you don't yet have a UTR, registering for Self Assessment as a subcontractor registers you for CIS at the same time.
Why it matters: Unregistered, you lose 30% of every labour payment instead of 20% until you sort it out.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
Unique Taxpayer Reference (UTR)
/glossary/unique-taxpayer-reference-utr
A 10-digit reference number HMRC gives you when you register for Self Assessment or set up a limited company. It is sometimes just called your 'tax reference'. It usually arrives by post about 15 days after you register. Contractors need your UTR, exactly as registered, to verify you under CIS.
Why it matters: Without a matching UTR your contractor can't verify you, which can mean 30% deductions.
Find your UTR number
What you must do as a Construction Industry…
Own page
National Insurance number
/glossary/national-insurance-number
Your personal reference number for National Insurance and tax. It's two letters, six numbers and a final letter, for example QQ123456B. Most people get it by letter shortly before turning 16. Sole-trader subcontractors give it to contractors so they can be verified. HMRC says temporary numbers starting 'TN' can't be used to verify a subcontractor.
Why it matters: A missing or mismatched NI number is one of the common reasons verification fails.
Find your National Insurance number
What you must do as a Construction Industry…
Verification
/glossary/verification
The check a contractor makes with HMRC before paying a new subcontractor. HMRC confirms whether you're registered for CIS and tells the contractor to pay you gross, with a 20% deduction, or with a 30% deduction. A contractor doesn't need to re-verify you if it has included you on a CIS return in the current or previous two tax years.
Why it matters: The result of verification sets your deduction rate, so your details must exactly match what you registered with.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
Verification reference number
/glossary/verification-reference-number
A reference HMRC gives the contractor when it verifies subcontractors, starting with 'V'. If HMRC can't match you, it adds one or two letters to the end so the number is unique to you. When a contractor deducts at the 30% rate, it must show this full reference on your payment and deduction statement and its monthly return.
Why it matters: If you've had 30% taken, you'll need this reference later to get credit for those deductions.
Construction Industry Scheme: a guide for…Own page
CIS deduction
/glossary/cis-deduction
The amount a contractor holds back from a subcontractor's payment and pays to HMRC. It is worked out on the invoice total after taking off VAT and the subcontractor's own direct costs for materials, consumables, plant hire and non-travel fuel. The deduction counts as an advance payment towards the subcontractor's Income Tax and National Insurance, or a company's tax bills.
Why it matters: It's not a fee or a fine; it's your own tax paid early, and you need to account for it later.
What you must do as a Construction Industry…
What you must do as a Construction Industry…
Own page Claims Register
Standard rate (20%)
/glossary/standard-rate-20
The usual CIS deduction rate. A contractor takes 20% from the labour part of your payment if you are registered for CIS and the contractor has been able to verify you with HMRC. HMRC calls this 'net payment status' or 'payment under deduction'. The deduction is an advance towards your tax and National Insurance, not a final tax bill.
Why it matters: Being registered and verifiable is the difference between losing 20% and 30% of your labour income as you go.
What you must do as a Construction Industry…
What you must do as a Construction Industry…
Higher rate (30%)
/glossary/higher-rate-30
The CIS deduction rate for subcontractors who aren't registered for CIS, or who can't be matched when the contractor verifies them. The contractor takes 30% from the labour part of each payment instead of 20%. The deduction still counts towards your tax and National Insurance. The contractor must show the verification reference number on your statement.
Why it matters: Often caused by a name or UTR mismatch rather than not being registered, so check your details first.
What you must do as a Construction Industry…
What you must do as a Construction Industry…
Claims Register
Gross payment status
/glossary/gross-payment-status
A CIS status that lets contractors pay you in full, with no deduction, so you pay all your tax and National Insurance yourself at the normal times. To get it you must pass HMRC's business, turnover and compliance tests. HMRC reviews holders regularly, and can withdraw the status if you fall behind on returns or payments.
Why it matters: It improves cash flow, but only suits you if you can reliably set aside and pay your own tax on time.
What you must do as a Construction Industry…
CISR43020 - Applying the tests for gross…
Own page Claims Register
Business test
/glossary/business-test
One of the three tests for gross payment status. You must show HMRC that your business carries out construction work, or provides labour for it, in the UK, and that the business is run through a bank account. HMRC checks the bank details you give and later compares them with evidence such as turnover records and payment and deduction statements.
Why it matters: A business run through a personal or unverifiable account can trip this test.
What you must do as a Construction Industry…
CISR43020 - Applying the tests for gross…
Turnover test
/glossary/turnover-test
One of the three tests for gross payment status. Looking at the 12 months before you apply, and ignoring VAT and materials, your construction turnover must reach at least £30,000 for a sole trader. For partnerships and companies it is £30,000 per partner or director (and, for close companies, per shareholder), or £100,000 for the whole business under the alternative test.
Why it matters: You can't apply on a part-year basis, so time your application to when your 12-month figure clears the bar.
What you must do as a Construction Industry…
CISR44100 - Turnover test: the threshold…
Compliance test
/glossary/compliance-test
One of the three tests for gross payment status. HMRC checks that in the previous 12 months you filed returns and paid tax and National Insurance on time, covering Self Assessment or Corporation Tax, CIS, PAYE and, since April 2024, VAT. A small number of minor late filings or payments can be overlooked, and HMRC must also expect you to keep complying.
Why it matters: One badly late return or payment can cost you gross status for a year or more, so deadlines really matter.
What you must do as a Construction Industry…
CISR46010 - Compliance test: introduction
Gross payment status review and cancellation
/glossary/gross-payment-status-review-and-cancellation
HMRC regularly reviews whether gross payment status holders still meet the compliance test and gives notice before removing the status, with a right to appeal. After a normal cancellation you usually wait a year before reapplying. From 6 April 2026, if HMRC removes it immediately for fraud-related reasons, including knowing about or ignoring fraud in the supply chain, the wait is five years.
Why it matters: Losing gross status means 20% deductions start again, and fraud-linked removals now carry a much longer lockout.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
Materials
/glossary/materials
The cost of materials the subcontractor has bought directly for the job, which the contractor takes off before working out the CIS deduction. Along with materials, HMRC also allows consumable stores, fuel (except for travelling), plant hired from a third party and the cost of prefabricating materials. The contractor can ask for receipts and must estimate the cost if there is no evidence.
Why it matters: Showing genuine materials costs means the deduction is only taken from the labour part, so keep your receipts.
What you must do as a Construction Industry…
What you must do as a Construction Industry…
Claims Register
Labour
/glossary/labour
In CIS terms, the part of a subcontractor's payment that isn't VAT, materials or the other allowed direct costs. It is the part the CIS deduction is worked out on. HMRC includes travel and subsistence paid to the subcontractor in this amount. Whatever a job is called, the deduction applies to everything except the allowed costs.
Why it matters: Knowing your labour figure lets you check the deduction on every statement is right.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
partially verified
Payment and deduction statement
/glossary/payment-and-deduction-statement
A statement the contractor must give you within 14 days of the end of each tax month in which it took a CIS deduction. It shows the contractor's name and employer reference, your name and UTR, the gross amount paid, materials allowed, and the deduction taken. It can be sent electronically if you both agree. Lost ones can be replaced with a copy marked 'Duplicate'.
Why it matters: These statements are your proof of the tax already paid for you, so keep every one.
What you must do as a Construction Industry…
What you must do as a Construction Industry…
Own page
CIS monthly return (CIS300)
/glossary/cis-monthly-return-cis300
The return a contractor sends HMRC each tax month listing every subcontractor it paid, the amounts, materials and deductions. It includes declarations that employment status has been considered and subcontractors verified. It must reach HMRC by the 19th of the month after the tax month ends. The form reference for the monthly return is CIS300.
Why it matters: If you also pay other subbies, you become a contractor and this monthly return becomes your job.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
Own page
Nil return
/glossary/nil-return
A CIS monthly return showing that a contractor paid no subcontractors that tax month. From 6 April 2026, construction-business contractors must file a nil return by the 19th unless they have told HMRC in advance that they will be inactive. Missing it can trigger a late filing penalty. Deemed contractors aren't legally required to file nil returns but face penalties if they don't tell HMRC.
Why it matters: If you take on other subbies even occasionally, quiet months still need a return or an inactivity notice.
Construction Industry Scheme: a guide for…
Construction Industry Scheme: CIS 340…
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Inactivity request
/glossary/inactivity-request
A way for a CIS contractor to tell HMRC it won't be paying any subcontractors for a while, so no monthly returns are expected. It lasts up to six months and can be renewed. It can be made when filing a nil return through the CIS online service. Filing a return with payments on it automatically ends the inactive period.
Why it matters: It saves filing nil returns every month during quiet spells without risking late-filing penalties.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
Tax month
/glossary/tax-month
For CIS and payroll, a tax month runs from the 6th of one month to the 5th of the next, not calendar months. Everything in CIS keys off it: contractors must give payment and deduction statements and file monthly returns by the 19th after the tax month ends, and pay deductions to HMRC by the 22nd (the 19th if paying by post).
Why it matters: Your statement for work paid between 6 May and 5 June should reach you by 19 June.
Construction Industry Scheme: a guide for…
What you must do as a Construction Industry…
CIS penalties
/glossary/cis-penalties
Fines HMRC can charge contractors under CIS. A late monthly return costs £100 the day after the deadline, £200 at two months, and the greater of £300 or 5% of the deductions at six and at twelve months. Other penalties cover wrong returns, missing records (up to £3,000), wrongly declaring someone self-employed (up to £3,000) and false registration details (up to £3,000).
Why it matters: Mostly a contractor risk, but late CIS filing also counts against you if you ever apply for gross payment status.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
CIS deductions suffered
/glossary/cis-deductions-suffered
The total CIS deductions contractors have taken from your payments during the tax year, as shown on your payment and deduction statements. Sole traders and partners enter this total in the CIS deductions box of the self-employment pages of their Self Assessment return. HMRC then takes it into account when working out what tax and Class 4 National Insurance is due.
Why it matters: Adding up your statements correctly is what makes sure the tax already paid for you is counted.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
Claims Register
Offsetting CIS deductions via EPS
/glossary/offsetting-cis-deductions-via-eps
How limited-company subcontractors use CIS deductions taken from their income. Each month or quarter, the company enters its year-to-date CIS deductions on its Employer Payment Summary (EPS) alongside its payroll submission. HMRC sets them against the company's PAYE, National Insurance, student loan and CIS liabilities. Any excess carries forward within the same tax year. It must not go on the Corporation Tax return.
Why it matters: For a limited company this is the normal route to use the deductions during the year, rather than waiting.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
Claims Register
CIS refund claim
/glossary/cis-refund-claim
The process for asking HMRC to repay CIS deductions that exceed the tax due. Sole traders and partners normally do this through their Self Assessment return after the tax year ends; forms CIS40 and CIS41 exist for in-year claims in limited cases, such as stopping trading. Limited companies claim after the tax year using HMRC's online form, once all payroll and company returns are filed.
Why it matters: Knowing the right route and paperwork avoids delays, but whether anything is repaid depends on HMRC's checks.
What you must do as a Construction Industry…
Claim a refund of Construction Industry Scheme…
Claims Register
CIS for partnerships
/glossary/cis-for-partnerships
A partnership can register as a CIS subcontractor using the partnership's UTR, trading name and a nominated partner's details. Deductions are reported on the partnership return and each partner's partnership pages. For gross payment status, the turnover test is £30,000 per partner, or £100,000 for the whole partnership. Changing to or from a partnership usually means registering for CIS again.
Why it matters: The structure you trade under changes how you register, how you're verified and which tax return shows your deductions.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
CIS for limited companies
/glossary/cis-for-limited-companies
A limited company subcontractor registers for CIS using the company's UTR and registration number. Deductions taken from its income are set against the company's own PAYE and other payroll liabilities through the Employer Payment Summary, not the Corporation Tax return. Any excess left at the end of the tax year can be claimed back or set against Corporation Tax. Gross payment status tests apply to the company.
Why it matters: Company deductions work very differently from a sole trader's, so the timing and paperwork are not the same.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
Claims Register
Sole trader
/glossary/sole-trader
The simplest business structure: you work for yourself, you're classed as self-employed, and you keep the profits after tax. You're personally responsible for all the business's debts. You must register for Self Assessment if you earn more than £1,000 in a tax year. Most CIS subcontractors who work on their own trade as sole traders.
Why it matters: As a sole trader, your CIS deductions go on your own Self Assessment return against your own tax bill.
Become a sole trader
What you must do as a Construction Industry…
Gang leader
/glossary/gang-leader
Someone who agrees work with a contractor and is paid for the work of a group, or 'gang', of workers. Under CIS the gang leader is both a subcontractor, when paid by the contractor, and a contractor, responsible for running CIS or PAYE for the gang members. If the contractor pays gang members separately, each is treated as its own subcontractor or employee.
Why it matters: If you take the money for a crew and pay them yourself, you take on contractor duties too.
Construction Industry Scheme: a guide for…
What you must do as a Construction Industry…
Labour fraud in construction
/glossary/labour-fraud-in-construction
HMRC's term for criminals setting up companies in construction labour supply chains that pass on tax and VAT liabilities through shell companies and then disappear, default, or falsely claim CIS credits. Warning signs HMRC lists include labour rates too good to be true, no office or website, missing paperwork, frequent name changes and unusually long supply chains.
Why it matters: Businesses that knew or should have known they were in a fraudulent chain now face penalties and losing gross status.
Check for signs of labour fraud in construction…
Tackling Construction Industry Scheme fraud…
VAT · 7 terms
TermDefinition (draft, sourced)SourceStatus
VAT registration threshold
/glossary/vat-registration-threshold
The level of taxable turnover at which a business must register for VAT. It is currently £90,000 over any rolling 12 months, or if you expect to go over £90,000 in the next 30 days alone. You must register within 30 days of the end of the month you went over. You can register voluntarily below the threshold.
Why it matters: It's a rolling 12 months, not the tax year, so busy subbies can cross it mid-year without noticing.
Register for VAT
VAT: increasing the registration and…
Domestic reverse charge (construction)
/glossary/domestic-reverse-charge-construction
A VAT rule for most building services between VAT-registered businesses where the payment is reported under CIS. Instead of the subcontractor charging VAT, the customer accounts for it directly with HMRC. The subcontractor's invoice shows the VAT but doesn't add it to the amount to pay. It doesn't apply to householders, end users who say so in writing, or standalone excluded work.
Why it matters: If it applies, you'll receive less cash than you might expect because the VAT isn't paid to you, which affects cash flow.
Check when you must use the VAT domestic…
How to use the VAT domestic reverse charge if…
Own page
End user
/glossary/end-user
In the construction reverse charge, a VAT and CIS-registered business that uses building services itself rather than selling them on, such as a developer or a business having its own premises built. If an end user tells its supplier in writing, the reverse charge doesn't apply and normal VAT is charged. Building contractors usually aren't end users because they sell construction services on.
Why it matters: Whether your customer is an end user decides whether you charge VAT normally or use the reverse charge.
VAT domestic reverse charge technical guide
The Value Added Tax (Section 55A) (Specified…
Intermediary supplier
/glossary/intermediary-supplier
In the construction reverse charge, a VAT and CIS-registered business that buys building services and passes them on, without material change, to a connected or linked end user, for example a landlord passing work on to a tenant or a company in the same group. If it tells its supplier in writing, it is treated like an end user and normal VAT applies.
Why it matters: Mostly relevant if you work for landlords, property groups or design-and-build firms.
VAT domestic reverse charge technical guide
The Value Added Tax (Section 55A) (Specified…
Specified services
/glossary/specified-services
The legal term for the building and construction services caught by the VAT domestic reverse charge, set out in a 2019 VAT order. The list closely mirrors the CIS definition of construction operations, including building, repairs, installing heating and electrical systems, painting and site preparation. Supplies of workers by employment businesses are an exception to that match.
Why it matters: If your work is a specified service and the other conditions are met, the reverse charge applies to your invoice.
The Value Added Tax (Section 55A) (Specified…
Check when you must use the VAT domestic…
5% disregard
/glossary/5-disregard
A reverse charge concession. If a single supply is mostly outside the reverse charge and the reverse-charge part is 5% or less of the value, both sides can agree at the start of the contract to ignore that part and use normal VAT for the whole supply. It doesn't apply where the main element is zero-rated, such as new-build housing.
Why it matters: It can keep simple supply-heavy jobs on normal VAT, but only if agreed from the start.
VAT domestic reverse charge technical guide
Reverse charge invoice wording
/glossary/reverse-charge-invoice-wording
When the construction reverse charge applies, the invoice must show all normal VAT invoice details, state that the reverse charge applies, and show the VAT the customer must account for (or at least the rate) without adding it to the total. The law requires the words 'reverse charge'. HMRC gives example wording such as 'Customer to pay the VAT to HMRC'.
Why it matters: Get the wording wrong and the invoice may not meet VAT rules, which causes problems for you and your customer.
VAT domestic reverse charge technical guide
Employment status · 9 terms
TermDefinition (draft, sourced)SourceStatus
Employment status
/glossary/employment-status
Whether someone is legally an employee, a worker or self-employed. It affects both their rights and how tax and National Insurance are collected. HMRC says status is decided under common law by looking at the terms of each engagement, not what the paperwork calls it. Status can differ between tax law and employment law, and courts and tribunals make final decisions.
Why it matters: CIS only applies if you're genuinely self-employed on that job; if you're really an employee, PAYE applies instead.
Employment status
Construction Industry Scheme: a guide for…
Self-employed vs employed
/glossary/self-employed-vs-employed
For construction, HMRC's guidance says workers paid by the hour, day or week, closely controlled, required to work personally and given materials and equipment are likely to be employees. Those who price and complete a specific job, supply significant equipment or materials, and fix defects at their own cost are likely self-employed. Previous self-employed work doesn't decide it.
Why it matters: The same person can be self-employed on one job and an employee on the next, depending on the terms.
ESM4324 - Subcontractors in the construction…
ESM4325 - Subcontractors in the construction…
Check Employment Status for Tax (CEST)
/glossary/check-employment-status-for-tax-cest
HMRC's free online tool that gives HMRC's view of whether someone is employed or self-employed for tax, and whether the off-payroll (IR35) rules apply. Anyone can use it, and it is anonymous. HMRC says it will stand by the result as long as the information entered is accurate and in line with its guidance. It doesn't decide employment-law rights.
Why it matters: It's a quick way to sense-check an engagement, but the answer is only as good as what you put in.
Check employment status for tax (CEST)
Understanding off-payroll working (IR35)
Own page Claims Register
Off-payroll working (IR35)
/glossary/off-payroll-working-ir35
Rules for workers who provide services through their own limited company or other intermediary but would be an employee if engaged directly. If the rules apply, the client (or the worker's company, for small private-sector clients) must treat the income like employment for tax. Where they apply, CIS must not be operated on those payments, because HMRC says off-payroll rules take priority.
Why it matters: Most sole-trader subbies aren't affected, but if you work through your own limited company it can change how you're paid.
Understanding off-payroll working (IR35)
CISR13050 - The Scheme: subcontractors: labour…
False self-employment
/glossary/false-self-employment
Treating someone as self-employed when the facts of the engagement make them an employee. HMRC says a contractor must check whether a person should be employed before subcontracting to them, and must declare on each CIS return that subcontractors aren't employees. Wrong status can mean unpaid tax, penalties of up to £3,000 on the return, and lost employment rights for the worker.
Why it matters: If a job looks and feels like employment, being paid 'under CIS' may not make you self-employed.
What you must do as a Construction Industry…
Construction Industry Scheme: a guide for…
partially verified
Umbrella company
/glossary/umbrella-company
A business, often used by recruitment agencies, that employs temporary workers and pays their wages through PAYE while the agency finds the work. The umbrella company is the worker's employer. HMRC warns about non-compliant umbrellas, and new PAYE rules for labour supply chains using umbrella companies apply from 6 April 2026.
Why it matters: If an agency asks you to go through an umbrella, you'd usually be an employee paid via PAYE, not a CIS subbie.
Working through an umbrella company
Understanding off-payroll working (IR35)
Own page
Agency worker
/glossary/agency-worker
Someone who has a contract with an agency but works temporarily for a hirer. In construction, if an agency supplies a worker under a contract with the agency, the agency is the CIS subcontractor. Where the agency rules treat the worker as an employee, the agency uses PAYE and CIS doesn't apply to the worker's pay. Off-payroll rules can also take priority.
Why it matters: If you find work through an agency, check who you actually contract with before assuming CIS applies.
Your rights as an agency worker
Construction Industry Scheme: a guide for…
Right to work check
/glossary/right-to-work-check
A Home Office check that someone is allowed to work in the UK, done using a share code online or by checking original documents. Until now it applied to employers. Draft Home Office guidance says that from 1 October 2026 the duty extends to businesses engaging individual sub-contractors, with civil penalties possible only for engagements starting on or after that date.
Why it matters: Contractors may soon ask you for a share code or ID before you start, even as a self-employed subbie.
Checking a job applicant's right to work
Draft employer's guide to right to work checks:…
Own page partially verified
Share code
/glossary/share-code
A code someone can get online from the Home Office to prove their right to work in the UK. The business checking it uses the Home Office online checking service to see the person's status. British and Irish citizens can't get a share code and show original documents, such as a passport, instead. People with an eVisa use a share code.
Why it matters: Having your share code ready can speed up starting on a new site once right to work checks cover subbies.
Checking a job applicant's right to work
Prove your right to work to an employer
Own page
Tax admin · 18 terms
TermDefinition (draft, sourced)SourceStatus
Self Assessment
/glossary/self-assessment
HMRC's system for collecting Income Tax from people whose income isn't fully taxed at source. Sole traders earning over £1,000 and business partners must send a return after each tax year ends. You report your income, expenses and CIS deductions, HMRC works out what you owe, and any balance is paid by 31 January.
Why it matters: It's where your CIS deductions are finally matched against your real tax bill each year.
Self Assessment tax returns
What you must do as a Construction Industry…
Claims Register
Registering for Self Assessment
/glossary/registering-for-self-assessment
Telling HMRC that you need to file a tax return, which also gets you a UTR. If you haven't sent a return before, you must tell HMRC by 5 October after the end of the tax year in which you started. New subcontractors can register for Self Assessment and CIS at the same time by choosing 'working as a subcontractor' when prompted.
Why it matters: Registering late can bring a penalty, and without a UTR you can't be verified at 20%.
Self Assessment tax returns
What you must do as a Construction Industry…
Tax year
/glossary/tax-year
The UK tax year runs from 6 April to 5 April the following year. Your Self Assessment return, CIS totals and National Insurance are all worked out on this basis. HMRC writes it as, for example, '2026 to 2027'. It's not the same as a CIS tax month, which runs from the 6th of one month to the 5th of the next.
Why it matters: Your contractors' statements need to be grouped by tax year to fill in your return correctly.
Claim a refund of Construction Industry Scheme…
Self Assessment tax returns
Own page
31 January deadline
/glossary/31-january-deadline
The main Self Assessment date. By 11:59pm on 31 January after the tax year ends, you must file your online return and pay the tax you owe, including any first payment on account for the next year. For the 2025 to 2026 tax year, that's 31 January 2027. Paper returns are due earlier, by 31 October.
Why it matters: Missing it brings penalties and interest, and a late return also counts against gross payment status.
Self Assessment tax returns
Understand your Self Assessment tax bill
Payments on account
/glossary/payments-on-account
Advance payments towards your next Self Assessment bill, including Class 4 National Insurance, due by 31 January and 31 July. Each is usually half of the previous year's bill. You don't have to make them if last year's bill was under £1,000, or if more than 80% of your tax was already paid another way, such as through CIS deductions or PAYE.
Why it matters: Your first tax bill can look double because it includes the first payment on account for the next year.
Understand your Self Assessment tax billOwn page Claims Register
Balancing payment
/glossary/balancing-payment
The amount you still owe for a tax year after your payments on account have been taken off. It is due by 31 January after the end of the tax year. If your payments on account and CIS deductions were more than your final bill, the position works the other way and HMRC deals with the difference.
Why it matters: Budgeting for it avoids a January shock if your income went up.
Understand your Self Assessment tax bill
What you must do as a Construction Industry…
Claims Register
Class 2 National Insurance
/glossary/class-2-national-insurance
A flat weekly contribution for the self-employed that protects your State Pension and benefit record. Since 6 April 2024 you no longer have to pay it if your profits are at least the small profits threshold; it is treated as paid. Below that level you can choose to pay voluntarily. For 2026 to 2027 the threshold is £7,105 and the voluntary rate £3.65 a week.
Why it matters: Most working subbies now pay nothing here but still build their State Pension record.
Self-employed National Insurance rates
A reduction in the main rates of Primary Class…
Own page Claims Register
Class 4 National Insurance
/glossary/class-4-national-insurance
National Insurance paid by self-employed people on their profits, collected through Self Assessment. For the 2026 to 2027 tax year it is 6% on profits between £12,570 and £50,270, and 2% on profits above £50,270. Nothing is due on profits of £12,570 or less. CIS deductions count towards Class 4 as well as Income Tax.
Why it matters: It's part of what your CIS deductions are set against at the end of the year.
Self-employed National Insurance rates
Construction Industry Scheme: a guide for…
Own page
Allowable expenses
/glossary/allowable-expenses
Business running costs a self-employed person can deduct from income to work out taxable profit. HMRC's examples include travel costs, work clothing such as uniforms, staff or subcontractor costs, materials, insurance, bank charges, business premises costs, advertising and training. Money taken out for personal use doesn't count, and you can't claim expenses if you use the £1,000 trading allowance.
Why it matters: Recording genuine costs as you go means your return reflects your real profit, not just your turnover.
Expenses if you're self-employedClaims Register
Trading allowance
/glossary/trading-allowance
A tax-free allowance of up to £1,000 a year on self-employed trading income. If your total trading income is £1,000 or less you may not need to tell HMRC. If it's more, you can deduct the £1,000 allowance instead of your actual expenses, but not both. Someone with real costs above £1,000 would normally be better off claiming the expenses.
Why it matters: Usually irrelevant for a full-time subbie, but useful for small side jobs.
Tax-free allowances on property and trading…
Expenses if you're self-employed
Own page Claims Register
Simplified expenses and mileage
/glossary/simplified-expenses-and-mileage
An optional way for sole traders to work out some expenses using HMRC flat rates instead of actual costs. For vans and cars in 2026 to 2027, the rate is 55p a mile for the first 10,000 business miles and 25p after that; motorcycles are 24p. You can't use it for a vehicle you've already claimed capital allowances on.
Why it matters: It saves keeping every fuel and repair receipt, but may give a different figure from actual costs.
Simplified expenses if you're self-employedClaims Register
Making Tax Digital for Income Tax
/glossary/making-tax-digital-for-income-tax
HMRC's new way for sole traders and landlords to report income. If you're in scope, you keep digital records in compatible software, send quarterly updates, and file your tax return through the software by 31 January. It started on 6 April 2026 for qualifying income over £50,000, extends to over £30,000 from April 2027, and over £20,000 from April 2028.
Why it matters: Many CIS sole traders will be brought in by 2027 or 2028, so record-keeping habits need to change.
Find out if and when you need to use Making Tax…
Sign up for Making Tax Digital for Income Tax…
Own page
Qualifying income
/glossary/qualifying-income
The figure HMRC uses to decide if you must use Making Tax Digital for Income Tax. It's your total gross income from self-employment and property, before expenses, taken from your tax return for an earlier year. For example, qualifying income over £30,000 in the 2025 to 2026 tax year means using Making Tax Digital from 6 April 2027.
Why it matters: It's based on turnover, not profit, so subbies with modest profits can still be in scope.
Sign up for Making Tax Digital for Income Tax…
Find out if and when you need to use Making Tax…
Own page
Quarterly update
/glossary/quarterly-update
Under Making Tax Digital for Income Tax, a summary of your self-employment income and expenses that your software sends HMRC every three months. It's not a tax return and needs no accounting adjustments. Each update covers the tax year to date. Deadlines are 7 August, 7 November, 7 February and 7 May. You must send one even for a quarter with no income.
Why it matters: Four extra deadlines a year means keeping records up to date as you go rather than once a year.
Send quarterly updates (Making Tax Digital for…
Choose the right software for Making Tax…
Digital records
/glossary/digital-records
Under Making Tax Digital for Income Tax, records of each business income and expense created and stored in software that works with the scheme. You must also keep original evidence such as invoices and bank statements. If you use more than one product, they must be digitally linked; copying or retyping records between programs isn't allowed once sent.
Why it matters: Photographing receipts and recording income as you go becomes a legal requirement once you're in scope.
Create digital records (Making Tax Digital for…
Choose the right software for Making Tax…
MTD-compatible software
/glossary/mtd-compatible-software
Commercial software that works with HMRC's Making Tax Digital for Income Tax. It must let you create and correct digital records, send quarterly updates and submit your tax return by 31 January. Some products create records directly, from bank feeds, receipt scans or manual entry; others connect to records such as spreadsheets. HMRC says to check with the provider that it meets your needs.
Why it matters: Choosing it before you sign up avoids a scramble at the first quarterly deadline.
Choose the right software for Making Tax…Claims Register
Government Gateway
/glossary/government-gateway
One of the two ways to sign in to HMRC online services, using a user ID of up to 12 characters and a password. The other is GOV.UK One Login. HMRC online services cover Self Assessment, PAYE for employers, VAT and the Construction Industry Scheme. If you already use a Government Gateway ID for HMRC, HMRC says to keep using it.
Why it matters: You'll need it to register for CIS online, file returns and sign up for Making Tax Digital.
HMRC online services: sign in or set up an…
What you must do as a Construction Industry…
HMRC app
/glossary/hmrc-app
HMRC's free app for iPhone and Android. You sign in with your HMRC online services details, then use a PIN, fingerprint or face recognition. HMRC says you can use it to see information about your tax, National Insurance and benefits, and to update details such as your name and address or how HMRC contacts you.
Why it matters: Handy for checking your UTR, NI number and tax details on the go.
Download the HMRC app
Commercial · 15 terms
TermDefinition (draft, sourced)SourceStatus
Invoice
/glossary/invoice
A bill asking a customer to pay. Gov.uk says it must include a unique number, your business name, address and contact details, the customer's name and address, a description of the work, the supply date, the invoice date, the amounts charged, any VAT, and the total owed. Sole traders using a business name must also give their own name and an address for legal documents.
Why it matters: A complete invoice is harder to dispute and supports your records for tax and CIS.
Invoicing and taking payment from customers
VAT invoice
/glossary/vat-invoice
The invoice a VAT-registered business must give VAT-registered customers. As well as normal invoice details, it must show your VAT number, the tax point, a sequential number, the rate of VAT and amount excluding VAT for each item, the total VAT in sterling, and any cash discount. Under the construction reverse charge, extra wording is required.
Why it matters: Your customer needs a valid VAT invoice to reclaim VAT, so mistakes delay payment.
VAT guide (VAT Notice 700), section 16.3
Invoicing and taking payment from customers
CIS invoice
/glossary/cis-invoice
Industry shorthand for a subcontractor's invoice to a CIS contractor. HMRC doesn't prescribe a special form, but because the contractor deducts from the invoice total after VAT and materials, it helps to show labour and materials separately. The contractor, not the subcontractor, is responsible for working out the deduction and showing it on the payment and deduction statement.
Why it matters: Splitting labour and materials clearly helps make sure deductions are only taken from the right amount.
What you must do as a Construction Industry…
What you must do as a Construction Industry…
Claims Register partially verified
Self-billing
/glossary/self-billing
An arrangement where the customer, rather than the supplier, prepares the supplier's invoice and sends a copy with the payment. Common with CIS contractors. For VAT, it needs the supplier's agreement and a written self-billing agreement, and each invoice must be marked 'SELF-BILLING'. HMRC advises reviewing agreements every 12 months. No HMRC approval is needed.
Why it matters: If a contractor self-bills you, check each invoice, because it's still your supply and your VAT.
Self-billing (VAT Notice 700/62)
Retention
/glossary/retention
Part of the contract price a contractor holds back for a set period after the work is finished, so defects can be put right before final payment. HMRC says there are no special CIS rules: a retention is treated like any other payment, and whether it is paid gross or with a deduction depends on your CIS status on the day it's paid, not when the work was done.
Why it matters: A retention paid a year later can have a different deduction if your CIS status has changed.
Construction Industry Scheme: a guide for…Own page
Construction Act
/glossary/construction-act
The common name for Part II of the Housing Grants, Construction and Regeneration Act 1996, which sets payment and dispute rules for most construction contracts in England, Wales and Scotland. It requires payment notices, allows pay less notices, bans most 'pay when paid' clauses, and gives a right to adjudication. It doesn't apply to contracts with residential occupiers, such as homeowners.
Why it matters: It gives subbies legal payment rights even when the contract is silent or unfair.
Housing Grants, Construction and Regeneration…
Housing Grants, Construction and Regeneration…
partially verified
Payment notice
/glossary/payment-notice
Under the Construction Act, a notice setting out the sum considered due for a payment and how it was worked out. The contract must require one within five days of each payment due date, from the payer or sometimes the payee. If the payer's notice isn't given, the payee can give its own, and that amount becomes the sum to pay.
Why it matters: If the contractor doesn't issue a payment notice, your own application can become the amount due.
Housing Grants, Construction and Regeneration…
Housing Grants, Construction and Regeneration…
Pay less notice
/glossary/pay-less-notice
Under the Construction Act, the notice a payer must give if it intends to pay less than the notified sum. It must show the amount the payer thinks is due and how it was calculated. It must be given by the deadline in the contract or, if none is agreed, at least seven days before the final date for payment in England and Wales.
Why it matters: Without a valid, on-time pay less notice, the payer generally has to pay the notified sum.
Housing Grants, Construction and Regeneration…
The Scheme for Construction Contracts (England…
Own page
Late payment interest
/glossary/late-payment-interest
Statutory interest a business can charge another business that pays late, under the Late Payment of Commercial Debts (Interest) Act 1998. It is 8% above the Bank of England base rate, unless the contract sets a different rate. You can also add a fixed recovery charge of £40, £70 or £100 depending on the debt size. Without an agreed date, payment is late after 30 days.
Why it matters: It gives you leverage with slow payers, though whether to use it is a commercial choice.
Late commercial payments: charging interest and…
Late Payment of Commercial Debts (Interest) Act…
Claims Register
Day rate
/glossary/day-rate
A fixed amount paid for each day worked, rather than for completing a particular job. It's common in construction. HMRC's status guidance says being paid by the hour, day or week, together with close control and having materials supplied, points towards employment, although no single factor decides status. The CIS deduction applies to day-rate labour as normal.
Why it matters: Working only on a day rate for one contractor can weaken the case that you're genuinely self-employed.
ESM4324 - Subcontractors in the construction…
ESM4325 - Subcontractors in the construction…
partially verified
Price work
/glossary/price-work
Being paid an agreed price for a specific piece of work, such as a set rate for laying bricks or a fixed sum for a job, rather than for time spent. HMRC's guidance says task-based pay can point towards self-employment, especially with real financial risk and fixing defects at your own cost, but on its own it doesn't prove it.
Why it matters: Pricing by the job, taking the risk and putting mistakes right yourself all support self-employed status.
ESM4324 - Subcontractors in the construction…
ESM4325 - Subcontractors in the construction…
partially verified
Labour-only
/glossary/labour-only
A subcontract where the subcontractor supplies only work and small tools, while the contractor supplies the materials and main equipment. HMRC's manual refers to a standard labour-only subcontract form. Because there are no materials to exclude, the CIS deduction applies to almost the whole payment. HMRC's status guidance treats supplied materials and equipment as one pointer towards employment.
Why it matters: Expect deductions on nearly all of your pay, and keep evidence of anything else that shows you're in business.
CISR11100 - The Scheme: overview: definitions…
ESM4324 - Subcontractors in the construction…
partially verified
Public liability insurance
/glossary/public-liability-insurance
Insurance covering your liability to people you don't employ, such as customers or members of the public, who are injured or whose property is damaged because of your work. The Northern Ireland Health and Safety Executive describes it as voluntary. By contrast, employers' liability insurance is compulsory once you employ people. Many contractors ask for it before letting you on site.
Why it matters: Not legally required, but it's often a condition of getting work and protects you from large claims.
Insurance | Health and Safety Executive for…
Employers' liability insurance
partially verified
Employers' liability insurance
/glossary/employers-liability-insurance
Insurance a business must have by law as soon as it becomes an employer, covering at least £5 million, from an authorised insurer. It pays compensation if an employee is injured or made ill by their work. Businesses employing only close family members don't need it. You can be fined £2,500 for every day you're not properly insured.
Why it matters: If you take on your own employees, this becomes a legal must-have, not an optional extra.
Employers' liability insurance
CSCS card
/glossary/cscs-card
A Construction Skills Certification Scheme card showing a worker has the qualifications and training for their job. CSCS states that holding a card is not a legal requirement, but most principal contractors and major housebuilders require workers on their sites to have one. It covers skills and knowledge; employers and contractors still have to assess experience and behaviour.
Why it matters: Not the law, but in practice many sites won't let you on without one.
Frequently Asked Questions | Official CSCS…

Two places where official sources disagree are noted in the data file. The gov.uk subcontractor guide still says you wait one year to reapply after losing gross payment status, while Finance Act 2026 sets five years for some cancellations. The contractor and subcontractor guides also differ on fuel as a deductible cost; the glossary follows the CIS 340 guide.

07What makes AI answers quote a page?

New sites are already being quoted, if the page has the right shape

We put 20 real subbie questions to three AI engines on 23 September (60 answers) and checked Google's AI Overviews for 12 terms. The answer is encouraging: small, new CIS sites are already being cited.

47%of citations went to software companies' own sites: guides, comparisons, "best of" pages
1source in Google's AI Overview for "cis invoice": a new app site with no authority
9 of 11sources in the "gross payment status" AI Overview are small accountancy firms
0citations for Wikipedia, G2 or Capterra across all 60 answers
Who gets citedShareCan we earn it?
Software companies' own guides and comparisons47%Yes, on our own site. This is the topical map
Accountancy firm blogs15%Yes: accountant partnerships, sharing data and quotes
Independent comparison and "best CIS app" lists13%Yes: outreach and get-listed forms (section 09)
gov.uk and HMRC12%No. We link to it and summarise it faithfully
Tax refund services5%We stay out of this
Charities and professional bodies (LITRG, TaxAid)3%Slowly, through expert comment and data
Forums (AccountingWEB, Reddit)2%Yes, with honest, disclosed answers

Engines tested: Perplexity (its own search), plus two web-search stand-ins for ChatGPT and Gemini, so treat those two as rough signals. In the 30 "which app should I use" answers, QuickBooks and FreeAgent were each named 18 times; the small CIS apps TapTax, Kletta and DoneCIS 8–9 times each. Nobody named Hnry.

So every guide page is built the same way

  1. The answer in the first two sentences, in plain words, before any background.
  2. A table wherever there's a comparison: rates, who pays what, deadlines.
  3. A worked example with real numbers: an invoice showing labour, materials, VAT and the deduction. The most-cited single page in our test was an accountant's worked labour-and-materials example.
  4. Numbered steps for anything procedural (registering, applying for gross status), following gov.uk's order.
  5. Sources and a date: links to the gov.uk page, "last checked", and a named reviewer.
  6. Their questions as sub-headings, taken from Google's "People also ask" and the forum research ("Do you only pay 20% tax on CIS?").
A rule we need to talk about

The single most-cited page type for "which app" questions is a comparison page that names competitors (MTD Compare, SiteKiln and TapTax's own "best CIS app" list). Our Claims Register forbids naming competitors. The plan's workaround is /what-to-look-for-in-a-cis-app, a buyer's checklist with no names. It's worth deciding whether that rule stays for independent-style comparisons, because it's the biggest single lever in AI answers.

08Will Google and the AI engines know who we are?

Right now the company is only a Companies House record

An "entity" is a company that search engines recognise as one known thing, with a name, founders, products and an address, rather than as a string of words. You build one by saying the same facts in the same way everywhere, and pointing everything back to the website.

What exists today (checked 23 September)

WhereStatus
Companies HouseValla CIS Limited, 17216592, incorporated 13 May 2026; three directors (Olena Dronenko, Luke Fryer, Samuel Taylor)
ICO registerZC231862, registered 27 August 2026, renews August 2027
WebsiteLive; no schema; product called "CIS Portal"
LinkedIn, Crunchbase, Wikidata, Trustpilot, YouTube, TikTok, X, Product HuntNone found
App StoreNo listing yet
Instagram @vallacisTaken: one follower, no posts, display name "Francis". Is this ours?
Searching "Valla CIS" on BingOur site ranks first, but there's no company panel. "vallacis" auto-corrects to "villacis"

Names we can be confused with

That's why the legal name Valla CIS Limited is the anchor. Every profile carries the full legal name, company number and website, so the product names can change without losing the entity.

The build, in order

#StepWhyCost
1Fix the site: one canonical address (www), product names consistent, footer links to every profileEverything else points here£0
2Structured data: Organization (legal name, company number, founders, address, profiles) on every page; SoftwareApplication for Solo on /solo; Person for each founder on /aboutTells machines the facts directly£0
3/about and /press: founders with photos and short bios, the company's facts on one page, logo files, contactWhat journalists and AI engines quote£0
4D-U-N-S number: look it up or request it nowApple and Google both need it for company developer accounts. It can take 5–30 working days, so it's urgent for an October launch£0
5App Store and Google Play as an organisationThe seller name shows "Valla CIS Limited" whatever the app is called, which ties the app to the entityApple US$99/yr (~£74); Google US$25 once (~£19)
6Claim profiles: LinkedIn company page, YouTube, TikTok, X, Facebook (plus Instagram if @vallacis can be recovered)Consistent profiles are the links Google uses to join the dots£0
7Search Console and Bing Webmaster ToolsCopilot answers draw on Bing's index; Search Console is how we measure everything in section 11£0
8Crunchbase, Trustpilot (free plan), Product Hunt around launchIndependent profiles that AI engines read£0
9G2 and Capterra free listings, once real users have left reviewsTrust for accountants. They weren't cited in our AI test, so this isn't urgent£0 (skip the paid tiers)
10Wikidata, only after the first independent article or HMRC listingA strong entity signal, but an item with only self-published references is likely to be deleted£0
11HMRC's lists: the CIS software suppliers list and the MTD software finderEvery "which app" AI answer tells people to use HMRC-recognised software. The CIS list needs Hub to file the monthly return; the MTD finder needs filing or a recognised partner product£0; needs product work

Dollar costs converted at 0.74832 (22 September 2026). Not recommended: a Google Business Profile or Bing Places listing. An online-only business at a registered-office address isn't eligible, and a listing risks suspension. Wikipedia isn't realistic this year.

The structured data, in outline

{
  "@context": "https://schema.org",
  "@graph": [
    { "@type": "Organization", "@id": "https://www.vallacis.co.uk/#org",
      "name": "Valla CIS", "legalName": "Valla CIS Limited",
      "identifier": { "@type": "PropertyValue", "propertyID": "Companies House", "value": "17216592" },
      "url": "https://www.vallacis.co.uk/",
      "address": { "@type": "PostalAddress", "streetAddress": "Neville House, 66 High Street",
                   "addressLocality": "Henley-in-Arden", "postalCode": "B95 5BX", "addressCountry": "GB" },
      "founder": [ {"@id": "https://www.vallacis.co.uk/about#sam-taylor"}, … ],
      "sameAs": [ "https://find-and-update.company-information.service.gov.uk/company/17216592",
                  "https://www.linkedin.com/company/…", "https://apps.apple.com/…", … ] },
    { "@type": "MobileApplication", "@id": "https://www.vallacis.co.uk/solo#app",
      "name": "Solo", "operatingSystem": "iOS, Android", "applicationCategory": "FinanceApplication",
      "publisher": { "@id": "https://www.vallacis.co.uk/#org" },
      "offers": [ { "@type": "Offer", "name": "Free", "price": "0", "priceCurrency": "GBP" }, … ] }
  ]
}

The full example (with founders, ICO number and the website) is in org-schema-example.json. Names update when the brand is settled; the legal name and @id stay the same.

09Where do mentions come from?

Lists, data, trade press and the people who do the books

A mention is any page elsewhere that names us. The AI engines build their answers from those pages. So we go where they already look, and give journalists something new to write about.

Deep-dive

The full PR and amplification strategy (trade press for every trade, creators, podcasts, events, directories and the calendar) is in the PR plan →

1 · Get onto the lists AI engines already quote

PageCited in our testRoute in
MTD Compare: CIS software17Contact through the site; it lists free options too
SiteKiln: best CIS software for subcontractors 202611Editor email published; no affiliate fees; its list has no mobile app for subbies, which is our pitch
Trade Tax Specialists: best CIS accounting software9Perplexity's top source for "which app". An accountancy firm, so it doubles as a partnership
Gitnux, WifiTalents3–4Get-listed forms
Digital Tradies, Swiftacc, The Site Book, ciscalculator.com0–4Small sites with contact emails; easy asks
AccountingWEB "CIS software" thread; Reddit r/ukelectricians, r/smallbusinessuk1–4Honest answers, clearly disclosed as the company

All 25 targets, with who they currently list, are in ai-listicle-targets-2026-09.csv.

2 · News only we can tell, all from HMRC's own figures

AngleThe factsWhenWatch-out
Subcontractors now need right-to-work checksHome Office draft guidance brings individual subcontractors into the scheme from 1 October 2026Launch weekConfirm the final guidance on the day
Builders are the biggest group on Making Tax Digital251,000 of the 864,000 in the first MTD group are in construction (29%, HMRC, March 2026). About 1.08 million more (£30k–£50k income) join on 6 April 2027Jan 2027, before the 31 January deadlineHMRC hasn't split the April 2027 group by sector, so the 29% only applies to the first group
The State of the Subbie: our own surveyPayslips, the 20%, MTD awareness, who does the books. Run with On the Tools (Luke's contact) plus our waitlist; at least 500 responses, with the method publishedFieldwork Oct–Nov, publish JanOriginal data is what journalists and AI engines cite. A small or undisclosed sample does harm
£9.2bn deducted, 848,600 subbiesCIS deductions in 2024–25 and active subcontractors (Sept 2025); only 68,000 have gross statusAny time; strongest in JanuaryNever divide it into an "average refund". Frame it as paperwork: who keeps track of it
Nil returns and full penalties are backReinstated from the April 2026 filing period; 457,300 late-return penalties in 2024–25With HubA contractor story; hold until Hub is in scope
The foundersA Warwickshire tradesman and a product lead building the app the trade needsLaunchLuke's trade background is from search snippets only; confirm with him

3 · Who we pitch

Trades

On the Tools (podcast and social, through Luke), Professional Builder, Professional Electrician, Professional Plumber, Builders' Merchants Journal, Construction Enquirer, PBC Today.

Accountants and money

AccountingWEB, AAT Comment, ICB (bookkeepers), Taxation; MoneySavingExpert and This is Money for the MTD and paperwork angles.

Startup and regional

UKTN, Startups.co.uk, Business Leader; Business Live West Midlands and TheBusinessDesk Midlands (Henley-in-Arden is Warwickshire).

Contact routes for each outlet still need checking; that list was cut short and is the next piece of research. On paid press-release wires: a Muck Rack study reports press releases make up about 1% of AI citations, against about 27% for journalism. We haven't re-checked it, but it matches our own test, which cited no press releases. So a wire release is a launch formality at most. The money goes into the survey and direct pitches.

4 · Accountants

Lena's point that accountants drove Xero's UK growth holds for AI answers too: accountancy blogs are 15% of what gets cited. Accountant partners who recommend Solo to subbie clients and write about it on their own sites earn mentions in the places the engines read. This joins up with the /accountants page later.

10What happens when?

Foundations at launch, depth before Christmas, the MTD push in January

WhenSiteEntityMentions
Now → launchDecide the domain. Fix the canonical address and names. Launch pages: Solo, pricing, about, what we ask for, press, calculator, glossary, the CIS and invoice hubs, reverse charge, right to workD-U-N-S; developer accounts as an organisation; schema; claim profiles; Search Console and BingLaunch and founder story to regional, trade and startup press; right-to-work explainer on 1 October
Nov–DecTrade hubs and templates by trade; getting paid; employment status; the rest of the CIS spokesCrunchbase, Trustpilot, Product Hunt; first reviewsList outreach; survey fieldwork with On the Tools; first accountant partners
Jan–MarSelf-employed tax basics and Making Tax Digital (once our MTD position is settled); mileage toolG2 and Capterra with real reviews; Wikidata once there's independent coverageSurvey results before 31 January; MTD data story ahead of April 2027
LaterContractors and accountants, when Hub marketing opensHMRC CIS supplier list once Hub files CIS300sNil returns and penalties; the HMRC listing milestone

Pages per wave: 28 at launch, 31 in Nov–Dec, 18 in Jan–Mar, 7 later, plus the 21 glossary pages alongside the launch set. Use the filter buttons in section 05 to see each wave's pages. This is a publishing order, not a guarantee of rankings. A new domain usually takes months to rank, which is why this starts before launch and why paid carries months 1–3.

11How will we know it's working?

Four early signals, then traffic, then installs

SignalSourceFirst readable
Pages indexed, and impressions on our lead termsSearch Console, Bing Webmaster ToolsWeeks 2–6
Rankings for about 40 lead terms (the map's lead search terms)Ahrefs rank trackerMonth 2
How often AI answers name or cite us, from the same 20 questions each monthOur AI sweep (built and re-runnable)Month 2, then monthly
Other sites linking to us and mentioning usAhrefsMonth 2
Organic visits → store clicks → installsSite events + SingularMonth 3 onwards
People searching for us by nameSearch ConsoleMonth 4 onwards

The month-3 review (already in the plan) resets the order of waves 3 and 4 using real Search Console data instead of forecasts.

12What do we need from Valla?

Eight answers that unblock the build

  1. Which domain is home? vallacis.co.uk, or the brand's own domain from day one.
  2. Who builds the site, and who writes? My role is the plan, not the content. We need a named writer or agency and a developer for the Next.js site.
  3. Who reviews for accuracy? A qualified person (an accountant or tax adviser) named on each page as reviewer. This is what makes the content trustworthy, and it's how every figure stays sourced, as Lena asked.
  4. Who signs off wording against the Claims Register, and how fast? 19 glossary terms and about 25 planned pages need it.
  5. Should the no-competitor-names rule cover comparison pages? It's the page type AI engines quote most for "which app" questions (section 07).
  6. Is CIS300 filing on Hub's roadmap, and what's Solo's MTD route? Getting onto HMRC's lists depends on it, and every AI "which app" answer points to those lists.
  7. Can the founders go on the record? Photos, short bios, a quote each, and Luke's trade story confirmed.
  8. Is @vallacis on Instagram ours? And is there budget for a proper survey sample (a panel firm) alongside the On the Tools community?
13How was this checked?

What's measured, and what's judgement

PieceSourceDate
Search volumes and difficulty (~690 keywords)Ahrefs Keywords Explorer, UK15 and 23 Sep 2026
Competitor content traffic (9 sites, 62 pages)Ahrefs Site Explorer, UK23 Sep 2026
AI citations (20 questions × 3 engines) and Google AI Overviews (12 terms)Perplexity, two web-search model stand-ins, Ahrefs SERP data23 Sep 2026
Glossary definitions (84)gov.uk, HMRC manuals, CIS 340 (updated 27 Aug 2026), legislation.gov.uk, Home OfficeFetched 23 Sep 2026
Entity footprintCompanies House, ICO register, direct checks of each profile23 Sep 2026
CIS and MTD statisticsHMRC CIS data 2024–25, HMRC Construction Forum minutes (June 2026), HMRC MTD population data, ONS EMP14As published; fetched 23 Sep 2026
Right to work for subcontractorsHome Office draft employer's guide, 11 Sep 2026 (read directly)23 Sep 2026

Judgement, not measurement: the clusters, page order, waves and which terms get their own glossary page. Not yet checked: contact routes for press outlets, the HMRC listing process for a records-only app, whether CIS income counts before or after deductions for the MTD £30,000 test (needs an adviser), and the ChatGPT and Gemini columns of the AI test (web-search stand-ins, not the products themselves).

14Sign-off & feedback

Happy with this direction for the website?

Give it the tick and we'll start on the launch pages. Want changes first? Note them below; every sign-off and change request is kept on record.

Sent straight to Greg — one click, no email app needed.