Drylining invoice template UK (2026): plasterboard, partitions, CIS and VAT

A drylining invoice has to show what was boarded, studded, taped and handed over - not a vague "drylining as agreed" or "plasterboard works" line. "Supply and fit drylining" does not tell a householder whether they received metal stud partitions, timber stud boarding, insulation-backed board, taping and jointing only, skim-prep for a plasterer, or a full first-fix package across an extension or loft conversion. It does not tell a main contractor's QS which plot, purchase order or package to release. It does not tell a CIS contractor how much is labour and how much is the direct cost of plasterboard, metal stud, tracks, fixings, tapes, beads and insulation-backed boards you paid for.

This page is the drylining / plasterboard / stud partition money page for UK dryliners, interior systems installers and first-fix subcontractors. It deliberately differs from sister guides you should open when the defined product is different:

• Plasterer invoice template UK - skim, float and set, board-and-skim where skim is the headline product

• Render invoice template UK - external render packages

• Insulation invoice template UK - pipe, tank and floor insulation as the defined product

• Cavity wall / loft insulation - dedicated energy measures

• Builder / extension / loft conversion - whole-build packages that may include drylining as a line, not a substitute for this guide

• Bathroom fitter - wet-room fit-out; drylining of boxing or partitions can sit beside that work on clear lines

Who pays matters. Billing a private householder for drylining on their own home: normal invoice, no CIS. Billing a main contractor, developer or housing principal for plasterboard partitions and boarding: usually CIS, because drylining and stud partitions are typically construction operations under HMRC's Construction Industry Scheme. Lead manuals to read carefully (do not invent codes beyond what HMRC publishes): CISR14100 (buildings and structures - construction, alteration, repair), CISR14240 (preparatory, integral and finishing operations), CISR14020 / CISR14030 (scope and mixed contracts), and CISR14220 (manufacture and delivery of materials generally outside). Private householders are not CIS contractors - see CISR12030 and the public CIS overview. Soften absolute claims: the facts of the contract matter.

VAT needs careful wording. Ordinary drylining and plasterboard partitions on an existing dwelling are usually standard-rated at 20% if you are VAT-registered. Do not claim Notice 708/6 zero-rate for drylining alone. Insulation designed and installed for its insulating qualities can sit under Notice 708/6 when conditions are met; insulation-backed board or quilt in a partition should be line-itemed clearly, and you should still check the live notice rather than inventing 0% for standard boarding and skim-prep. Supply without install is usually standard-rated. Never reverse-charge a householder. Domestic reverse charge, when it applies, is a contractor-to-contractor VAT-registered construction supply-chain issue - not a domestic householder issue. See also VAT Notice 708 for buildings and construction context, and our domestic reverse charge invoice guide when the customer is a VAT-registered contractor and the supply is eligible.

This guide gives copy-paste fields, labour/materials splits for boarding and partition packages, deposits and stage payments, CIS and VAT scenarios, retention and snagging notes, late-payment pointers (Bank Rate + 8% where statutory interest applies between businesses), and a long FAQ. Figures are illustrative only, not UK market rates or a price list. InvoiceAdept does not decide CIS or VAT status and does not file CIS300, VAT returns, Making Tax Digital updates or Self Assessment to HMRC. It does not issue Building Control certificates, fire-stopping certificates, acoustic test reports or manufacturer warranties.

Related templates: plasterer, render, insulation, cavity wall, loft insulation, extension, loft conversion, bathroom fitter, builder, how to invoice a client, deposit invoice, domestic reverse charge, late payment rights.

Rules and links were checked for this guide on 10 September 2026. General information only, not tax, legal, Building Regulations, fire, acoustic or install certification advice. InvoiceAdept is from Tech Me Today Ltd, Companies House 15917255, ICO ZB944663.

In short

Start by identifying who pays you, what system you are installing (metal stud partition, timber stud boarding, direct bond / dot-and-dab, insulation-backed board, taping and jointing, skim-prep), whether materials must be ordered before work starts, and whether skim or full plaster finish belongs on the plasterer sister invoice.

Private householder, own-home drylining: no CIS. If VAT-registered, ordinary boarding and partitions are usually 20% standard-rated. Do not invent Notice 708/6 zero-rate for drylining alone. Show rooms, board type, stud type, approximate m² or sheet counts, tape/joint stage and snag. Never reverse-charge a householder.

Drylining for a CIS contractor: typically within CIS as construction / finishing work relating to buildings and structures - read CISR14100 and CISR14240, and the public CIS guide. Split labour from materials at direct cost (CISR15060 / CISR15090).

Materials only (no install): generally outside CIS (CISR14220). Supply-plus-install can pull the whole contract into CIS (CISR14020 / CISR14030).

VAT and Notice 708/6: drylining alone is usually standard-rated. Insulation product install may qualify under Notice 708/6 when conditions are met - line insulation separately and check the live notice. Domestic reverse charge does not apply to householders and does not apply to zero-rated supplies.

Take a deposit before ordering large board and stud volumes if your terms require one. Stage set-out / stud, board hang, tape/joint / skim-prep, and snag/handover. Keep variations separate. Use the invoice generator for a first invoice. InvoiceAdept Free is £0 for five invoices per month. Pro is £7.99 excl VAT and includes WhatsApp send. Pro+ is £12.99 excl VAT and includes CIS. Stripe's own fees apply (UK cards typically 1.5%+20p), but InvoiceAdept adds no platform fee.

Who this drylining invoice template is for

This template is for UK dryliners, interior systems installers, first-fix subcontractors and builders who need readable invoice lines for plasterboard, metal stud partitions and related finishing prep. It covers the paperwork pattern, not a price list and not a Building Control, fire, acoustic or manufacturer certificate.

• Metal stud partition installers (tracks, studs, boards, door openings)

• Timber stud boarding and lining crews

• Dot-and-dab / direct bond dryliners on masonry backgrounds

• Insulation-backed board and acoustic / fire-rated board installers (line ratings carefully; do not invent certification)

• Taping and jointing specialists handing over for paint or skim

• First-fix subcontractors on new-build plots, extensions and loft conversions

• Builders who invoice drylining as a defined package line

• Bathroom fitters who board boxing and wet-area partitions as clear drylining lines

• Sole traders and limited companies who need CIS and VAT lines that match the payer

If your day job is skim, float and set or board-and-skim where skim is the headline product, use the plasterer guide. If the defined product is external render, use the render guide. If the defined product is pipe, tank or floor insulation, use the insulation guide. Come back here for stud partitions, boarding, taping and drylining packages.

How this differs from plasterer, render, insulation and builder guides

Do not duplicate an entire plasterer or insulation guide here. Mentions of skim, render or ESM insulation are cross-links and package contrasts only.

Three drylining jobs, three invoices

These three jobs can use similar boards but need different invoice logic.

A main contractor can be the CIS contractor even when the finished partitions serve a tenant or homeowner. If the builder engages you, your invoice is to that builder. That contractor-to-subcontractor payment is the one to test. If the householder hires and pays you directly, the householder invoice has no CIS.

Product types: metal stud, timber stud, direct bond, insulation-backed board

Name the product so a QS, householder or future buyer can see what was actually installed.

What drylining work belongs on the invoice

Name the work so a QS, householder or future buyer can see what was actually installed.

Weak versus usable descriptions

What a UK drylining invoice must include

UK invoices for trades follow the same core fields whether you are boarding a loft room or partitioning an office fit-out. If you are VAT-registered, the invoice becomes a VAT invoice with extra fields. Use our how to invoice a client guide for the wider pattern.

Checklist you can tick in the van

• Customer type confirmed (householder vs contractor)

• Site / plot / PO on every stage invoice

• Board type and thickness named

• Stud system named (metal / timber / direct bond)

• Labour and materials split if CIS

• Materials at direct cost only for CIS materials block

• Free-issue board from main contractor not claimed as your materials

• Insulation-backed lines separate from ordinary board

• Deposit / stage / retention clearly labelled

• Snag list referenced, not buried in a vague "final account"

• Payment terms and bank details present

• No invented Notice 708/6 zero-rate on ordinary drylining

Copy-paste drylining invoice fields

Use this block as a starting structure (replace figures with your contract amounts):

Invoice number: INV-DL-2026-0042
Invoice date: 10 September 2026
Supplier: [Your trading name], [address], [phone], [email]
UTR: [if CIS subcontractor]
VAT number: [if registered]
Customer: [Householder name OR contractor company]
Site: [address / plot / PO]
Payment terms: 14 days from invoice date

Line 1  -  Labour: Metal stud set-out and board hang, first floor partitions, Plot 14
Line 2  -  Materials (direct cost): 12.5 mm plasterboard, C-stud, U-track, fixings, tape, beads
Line 3  -  Labour: Tape and joint to agreed finish, skim-prep handover
Line 4  -  Variation (if any): Extra door opening, bedroom 2

Net labour subtotal: £...
Net materials subtotal: £...
VAT @ 20% (if applicable): £...
CIS deduction @ 20% / 30% on labour only (if applicable): £...
Amount due: £...

For deposits, issue a separate deposit invoice before ordering large board volumes, then credit or allocate that deposit on the stage / final invoice.

Sole trader versus limited company

Do not put a personal name only when the contract is with your limited company. Do not invent a VAT number. If you are approaching the £90,000 VAT registration threshold, plan registration timing carefully - this guide is not registration advice.

Labour versus materials: board, stud, tape and hire

On CIS jobs, the contractor deducts from the labour element. Materials at direct cost (what you paid for this job) are not deducted. Mark-up sits in the labour base. Free-issue plasterboard from the main contractor is not your materials.

For materials at direct cost, see CISR15060 / CISR15090.

Sample line items table (illustrative)

All money figures you later insert are illustrative contract amounts, not a national price guide.

CIS deep dive: drylining, plasterboard and partitions

Drylining, plasterboard hanging and stud partitions are typically treated as construction operations when they form part of constructing, altering or finishing a building. HMRC's manuals to read (carefully, without inventing extra codes):

• CISR14100 - buildings and structures within CIS

• CISR14240 - preparatory, integral and finishing operations (including many finishing trades that bring a project to completion)

• CISR14020 / CISR14030 - scope and mixed contracts

• CISR14220 - manufacture and delivery of materials generally outside

• CISR15060 / CISR15090 - materials and direct cost

• Public overview: What is the Construction Industry Scheme and CIS 340

CIS rates on the invoice (illustrative structure)

CIS is not a final tax - it is credited through Self Assessment / corporation tax. Getting the labour/materials split wrong hurts cash flow even if you reclaim later.

CIS scenarios table

VAT: ordinary drylining, Notice 708/6 caution, reverse charge

Ordinary drylining - usually standard-rated

If you are VAT-registered, ordinary plasterboard partitions, boarding, taping and skim-prep on existing dwellings and most commercial fit-outs are usually standard-rated at 20%. Show net, VAT rate, VAT amount and gross.

The UK VAT registration threshold referenced in this guide is £90,000. Do not use outdated £85,000 figures except as a historical warning that older blog posts may be wrong.

Notice 708/6 - do not invent zero-rate for drylining alone

VAT Notice 708/6 covers installation of specified energy-saving materials (including insulation for walls, floors, ceilings, lofts, pipes and tanks) in residential (and certain charitable) accommodation, with a zero rate window from 1 May 2023 to 31 March 2027 when conditions are met (framework then points toward 5% from 1 April 2027 - check the live notice nearer the time).

Drylining alone is usually not zero-rated under Notice 708/6. Ordinary plasterboard and metal stud are not "insulation" just because a wall ends up warmer. If you install insulation products designed and installed for their insulating qualities (for example a qualifying insulation measure that happens to sit beside boarding), line that insulation clearly and take advice against the live notice. Insulation-backed board packages need careful factual analysis - do not blanket-claim 0% across stud, ordinary board, tape and labour. Supply without install is usually standard-rated. Never invent commercial hotel/hospital 0% outside scope. See also sister pages: insulation, cavity wall, loft insulation.

Domestic reverse charge

When both parties are VAT-registered and the supply is a specified construction service within the domestic reverse charge rules, the customer accounts for VAT instead of you charging it. Never reverse-charge a private householder. Reverse charge does not apply to zero-rated supplies. Full pattern: domestic reverse charge invoice UK.

VAT table (illustrative)

The VAT tax point on deposits and stages

Deposits and staged payments can create tax points before practical completion. If you are VAT-registered, align deposit invoices and stage invoices with your VAT scheme and keep dates consistent. This guide is not VAT scheme advice - it is a reminder to date and label stages clearly so your records match reality.

Deposits and staged payments for drylining packages

Large board and stud orders eat cash. Many dryliners take a deposit before ordering, then stage set-out/stud, board hang, and tape/joint + snag.

Example deposit schedule (illustrative percentages only)

Use contract percentages, not this table, as your price list. Keep each stage on its own invoice number with the same site / plot reference.

Variations, snagging and retention

Variations

Extra openings, thicker fire-rated board, redesign after first-fix M&E, or added rooms should sit on a variation invoice or clear variation lines - not silently inside the original lump sum. Reference the instruction (email / site instruction / PO revision).

Snagging

List snags (proud screws, tape ridges, damaged sheets, missing beads) and either include snag labour in the final stage or issue a short snag invoice after attendance. Do not call a snag invoice a "retention release" unless retention accounting is actually in the contract.

Retention

Main contractor packages often hold retention (for example 5% to practical completion, half released at PC, half at end of defects). Invoice retention releases separately with the retention percentage and valuation reference. The invoice is not a certificate of making good defects.

Worked examples A-D

Figures below are illustrative only for layout teaching - not quotes, not market rates.

Example A - householder, you are not VAT-registered (no CIS, no reverse charge)

Metal stud partition to create an office in a garage conversion area; board both sides; tape and joint; householder pays you directly.

No CIS. No VAT. No reverse charge.

Example B - householder, you are VAT-registered, standard-rated existing dwelling

Same job, VAT-registered dryliner.

Do not apply Notice 708/6 zero-rate to this ordinary partition package.

Example C - VAT-registered contractor, CIS-verified at 20%, reverse charge applies

First-fix drylining on plots for a VAT-registered main contractor; reverse charge eligible; you are CIS-registered (20%).

Show reverse charge wording clearly. Never use this layout for a householder.

Example D - same contractor, not CIS-registered (30%), or materials-only contrast

D1 - unmatched / 30% (illustrative): Labour £4,000; materials £2,200; CIS 30% on labour = £1,200; net due £5,000 if no VAT charged under reverse charge (or follow VAT rules that apply). Painful cash flow - register and get verified.

D2 - materials-only delivery (no install), illustrative: Supply of plasterboard and metal stud delivered to site; no hanging. Generally outside CIS (CISR14220). Usually standard-rated VAT if you are registered. If a later variation adds installation under the same contract, revisit mixed-contract rules (CISR14020 / CISR14030).

Short stage sketch: deposit / stud / board / joint

Free vs Pro vs Pro+ for dryliners

Stripe's own card fees apply; InvoiceAdept does not add a platform fee on top. Start at the invoice generator.

What the invoice is not

Late payment: contractor debts are not consumer debts

Between businesses, the Late Payment of Commercial Debts regime can allow statutory interest at Bank of England Base Rate + 8% plus a fixed sum, when the rules apply. Householder consumer contracts are different - do not assume statutory B2B interest against a consumer. Spell out your contractual interest and late fees clearly, and read late payment rights for UK tradespeople. Chase politely, then firmly; keep a paper trail of stage completions and snag sign-offs.

Making Tax Digital: records, not filing

Keep digital records of invoices, credit notes and VAT where relevant. InvoiceAdept helps you create and store invoice records; it does not file Making Tax Digital VAT returns, CIS300 returns or Self Assessment to HMRC. Your accountant or HMRC-recognised software handles filing.

How InvoiceAdept helps dryliners

• Sequential invoice numbers and UK-ready fields

• Labour / materials split for CIS subcontract packages

• Deposit and stage invoices with clear site references

• WhatsApp send on Pro; CIS-focused tools on Pro+

• Free tier: five invoices per month at £0

• Pro £7.99 and Pro+ £12.99 (excl VAT)

InvoiceAdept is built for UK trades - including dryliners juggling householder loft rooms and contractor first-fix plots in the same week. It does not replace your accountant, CIS advice or Building Control process.

Quote versus invoice versus retention on contractor packages

Do not send a quote labelled as an invoice. Do not bury retention maths in an email without an invoice number.

Mistakes that bounce drylining invoices

Fire-rated, acoustic and moisture-resistant boards on the invoice

Specification-led projects often call for fire-rated, acoustic or moisture-resistant plasterboard. The invoice should name the board type as it appears on the purchase order or drawing note - without pretending the PDF is a fire certificate, acoustic test report or Building Control completion notice.

If a main contractor free-issues rated board, say so. Your labour still sits in the CIS labour base; free-issue stock is not your materials cost.

Working beside plasterers, bathroom fitters and builders

Drylining rarely sits alone on a live site. Clear boundaries on the invoice reduce payment disputes between trades.

When you are subcontracted, the customer name on your invoice is usually the builder or principal contractor - even if the end user is a householder. That is the relationship that drives CIS testing. When the householder engages you directly for a loft room or garage office partition, bill the householder with no CIS.

Payment terms, applications and cash flow for first-fix weeks

First-fix drylining weeks are materials-heavy. Align your payment terms with how you actually buy board and stud.

For late commercial debts between businesses, statutory interest can be Bank of England Base Rate + 8% plus a fixed sum where the Late Payment of Commercial Debts rules apply. Do not assume the same regime against a consumer householder. Keep completion photos, delivery notes and snag sign-offs - they support applications more than a vague "works complete" email.

Record-keeping for CIS, VAT and Self Assessment

Good drylining invoices feed three record sets: your sales book, your CIS labour/materials evidence, and (if registered) your VAT records.

InvoiceAdept stores invoice records you create; it does not replace your accountant, does not file CIS300 or VAT returns, and does not submit Self Assessment. Use it to keep numbers clean, then let filing tools or your accountant talk to HMRC.

FAQ

What should a UK drylining invoice include?

Your business name and contact details, the customer name, a unique sequential invoice number, the invoice date, a clear description (rooms, board type, stud system, stage, site/plot), amounts due, and payment terms. If VAT-registered, add your VAT number, net amounts, VAT rates and VAT totals. If billing a CIS contractor, show labour, materials at direct cost, deduction rate and net payable.

Is drylining inside CIS?

Drylining, plasterboard hanging and stud partitions are typically construction operations when they form part of constructing, altering or finishing a building. Read CISR14100, CISR14240 and the public CIS guide. Soften absolute claims - contract facts matter. InvoiceAdept does not decide your CIS status.

Does a householder deduct CIS from a dryliner?

No. A private householder paying for work on their own home is not a CIS contractor. CIS sits on contractor-to-subcontractor construction payments, not ordinary domestic householder invoices.

How do CIS deductions work on plasterboard and labour?

Deductions apply to the labour element. Materials you supply should be shown at direct cost and are not subject to CIS deduction. Free-issue materials from the main contractor are not your materials. See CISR15060 / CISR15090.

How should I invoice metal stud partitions in stages?

Common pattern: deposit before ordering, stage for set-out/stud, stage for board hang, stage for tape/joint and snag, then retention release if the contract holds retention. Give each stage its own invoice number and the same site reference. See the deposit invoice template.

Do I charge VAT on a domestic drylining invoice?

If you are not VAT-registered, no VAT. If you are VAT-registered, ordinary drylining on an existing dwelling is usually standard-rated at 20%. Do not invent Notice 708/6 zero-rate for drylining alone. Check the live Notice 708/6 only when installing qualifying energy-saving materials under that notice's conditions.

When is insulation-backed board zero-rated?

Only if the supply qualifies under Notice 708/6 (or other applicable VAT rules) on the facts - typically where insulation is designed and installed for its insulating qualities in qualifying residential/charitable contexts during the notice window. Ordinary plasterboard and stud labour usually stay standard-rated. Line insulation separately and take advice if unsure. Soften: InvoiceAdept does not decide VAT rates.

When does domestic reverse charge apply to a dryliner?

When you make an eligible VAT-registered construction supply to another VAT-registered customer in the construction supply chain under the domestic reverse charge rules. It does not apply to private householders and does not apply to zero-rated supplies. See domestic reverse charge invoice UK.

What if I only supply plasterboard or metal stud with no installation?

Manufacture and delivery of materials is generally outside CIS (CISR14220). VAT on supply-only is usually standard-rated if you are registered. If you later add installation under the same contract, revisit mixed-contract CIS rules (CISR14020 / CISR14030).

Can I charge statutory late-payment interest on a householder boarding job?

Statutory B2B late payment interest (Bank Rate + 8% - Bank Rate held at 3.75% on 30 July 2026, so 11.75% a year for interest periods until the rate changes; next BoE decision referenced for context is 17 September 2026 - plus fixed sums, when rules apply) is aimed at business-to-business debts. Householder consumer contracts are different. Use clear contractual terms and see late payment rights.

Does InvoiceAdept file CIS, VAT or Making Tax Digital to HMRC?

No. InvoiceAdept helps you create professional invoices and records. It does not file CIS300, VAT returns, MTD updates or Self Assessment to HMRC.

How does InvoiceAdept pricing work for dryliners?

Free: £0 for five invoices per month. Pro: £7.99 excl VAT with WhatsApp send. Pro+: £12.99 excl VAT with CIS-focused features. Stripe's own fees apply; InvoiceAdept adds no platform fee.

Is the VAT registration threshold still £90,000?

This guide uses the current UK VAT registration threshold of £90,000. Always confirm on GOV.UK before making registration decisions. Older articles mentioning £85,000 are outdated for current threshold wording.

Should skim finish sit on this drylining invoice?

If you only board, tape and prepare for skim, say so and keep skim on the plasterer invoice (or the plasterer's own invoice). If you personally skim as part of a board-and-skim package, either use clear combined lines or follow the plasterer sister guide for skim-heavy jobs.

How do I show retention on a contractor drylining package?

Show the gross valuation, retention percentage withheld, and net payable on each stage. Issue a separate retention release invoice when retention is due under the contract. Do not treat the invoice as a certificate of making good defects.

What payment terms work for drylining stages?

Many dryliners use 7 or 14 days on householder stages and match the main contractor's application dates on CIS jobs. State terms on every invoice. For deposits before ordering board, use a dedicated deposit invoice.

Related guides

• Plasterer invoice template UK

• Render invoice template UK

• Insulation invoice template UK

• Cavity wall invoice template UK

• Loft insulation invoice template UK

• Extension invoice template UK

• Loft conversion invoice template UK

• Bathroom fitter invoice template UK

• Builder invoice template UK

• How to invoice a client UK tradesperson

• Deposit invoice template UK

• Domestic reverse charge invoice UK

• Late payment rights UK tradespeople

About this guide

Written for InvoiceAdept by InvoiceAdept Editorial. Last reviewed 10 September 2026. General information for UK dryliners and first-fix subcontractors - not tax, legal, Building Regulations, fire, acoustic or certification advice. Confirm CIS and VAT treatment on GOV.UK and with your accountant. InvoiceAdept is a product of Tech Me Today Ltd (Companies House 15917255, ICO ZB944663).

If you are publishing this page into the InvoiceAdept admin CMS, paste from the ascii body drylining-body-ascii.html) to avoid mojibake on pound signs. Category Invoicing. Author InvoiceAdept Editorial. Status Published when live. Cross-link only live sister money pages listed above.

Bottom line

Name the system, split labour and materials on CIS jobs, keep householder invoices free of CIS and reverse charge, do not invent Notice 708/6 zero-rate for ordinary drylining, stage deposits and jointing clearly, and send invoices that a QS can pay without guessing. Then get back on the stilts.