Plasterer invoice template UK (2026): board, skim, CIS and VAT

A plasterer invoice in the UK is not one document. A homeowner lounge skim, a week of plot board-and-skim for a main contractor, and an external render or dry-lining package all use the same trade - and three different bills.

Get the customer type wrong and the rest follows. CIS does not sit on a private householder. Reverse charge does not sit on a customer who is not VAT-registered. "Plastering works" with no room, no m2 and no stage is how a skim dispute starts. Board, beads and labour in one line is how a contractor deducts 20% of the plasterboard.

This is the 2026 plasterer invoice template: copy-paste fields, labour versus plaster, board and beads, board-and-skim versus skim-only versus render versus dry lining, CIS at 20% or 30%, the VAT tax point on a deposit, tower and scaffold hire versus erection, snag coats, variations, retention, and worked examples A-D. InvoiceAdept does not issue Building Control, competent-person or warranty certificates - the invoice is the bill, not a certificate.

Rules from GOV.UK and HMRC's Construction Industry Scheme Reform (CISR) manuals where cited. Figures are worked examples, not a price list. General information only, not tax, legal or Building Regulations advice. Soften absolute CIS and VAT claims: InvoiceAdept does not decide your CIS or VAT status. InvoiceAdept is from Tech Me Today Ltd, Companies House 15917255, ICO ZB944663. Free: five invoices a month. Pro £7.99. Pro+ £12.99 (CIS). WhatsApp send on Pro. No platform fee on Stripe (Stripe's own UK card fees 1.5%+20p). We do not file CIS300, VAT returns or MTD updates to HMRC.

Sister templates: painter and decorator, locksmith, orangery, render, builder, carpenter. Deposits: deposit invoice template. CIS subbie billing: invoicing subcontractors CIS UK. Reverse charge: domestic reverse charge invoice UK. Walkthrough: how to invoice a UK client as a tradesperson.

Dry lining is in scope on this page - you do not need a separate dry-lining invoice template for ordinary board-on-dabs, metal-frame or timber dry-lining packages billed by a plasterer.

In short

Decide who you are billing. Householder: normal invoice, VAT only if you are registered, no CIS. Contractor: labour/materials split, UTR, CIS at 0%, 20% or 30% on labour only when the work is construction operations. Both VAT-registered and domestic reverse charge tests met: show the VAT, do not add it to what they pay. Name the address, room, m2, coats and stage. Invoice the deposit when you take it - especially before you order board.

For contractor-paid plastering, skimming, dry lining and rendering as preparatory or finishing operations, prefer CISR14240 as the primary finishing cite, together with Finance Act 2004 section 74 and the public CIS overview. When the same work sits inside alteration, repair or extension of a building, also cite CISR14100. Soften: facts and who pays matter; InvoiceAdept does not decide CIS status.

First invoice: invoice generator. Free is five a month - deposit plus board stage plus skim plus snag can burn the cap on one house package.

Who this plasterer invoice template is for

If you only supply bags of plaster or boards with no install labour, read the supply-only section and CISR14220 - manufacture/delivery without installation is generally outside CIS.

Three plasterer jobs, three invoices

Most "plasterer invoice template UK" pages treat every customer as a name and a total. On site they are not.

A contractor working for a householder is still a contractor to you. No reverse charge on a private customer - that does not make the contractor an end user for the plasterer who bills them. See HMRC's reverse charge supplier page. Householders only: skip CIS and reverse charge, still read stages and the tax point.

What plasterer work belongs on the invoice

Name the work so a stranger in accounts (or a householder six months later) can identify the rooms.

Cross-link: dry lining is covered on this page. External render packages also have a sister render invoice template if you specialise in elevations and EWI - but a plasterer who renders can bill from this guide.

Board-and-skim versus skim-only versus render versus dry lining

Name the work type so the bill matches the quote. Board-and-skim is not the same job as a skim-only recoat on existing plaster. Dry lining with insulation is not "a bit of boarding". External render is not an internal skim with a different bag.

• Skim-only - finish coat on existing backgrounds. Name the rooms, approximate m2, and coats (for example "two-coat skim, lounge and hallway walls and ceilings").

• Board-and-skim - hang board, beads and tape, then skim. Split the stages: deposit before you order board, board stage, skim stage, snag.

• Dry lining - boards on dabs, metal frame or timber, often with insulation. Say the system, room and m2. Free-issue board from the contractor stays off your materials line.

• Render - name the elevation, substrate, coats (scratch, float, topcoat or monocouche), and whether scaffold is hire-only or hire-plus-erection.

Deposit before boarding if you order the board. A voice-note "40% when you start" is not a tax point you can defend if you are VAT-registered and the money already landed. Raise the numbered deposit invoice when you take it. See the deposit invoice template.

What a UK plasterer invoice must include

GOV.UK is narrower than most blogs. You must give an invoice by law when both you and the customer are VAT-registered. If you are not, keep numbered records of what you charged - that is also how you get paid. What the invoice must include:

• a unique identification number

• your name (or company name), address and contact information

• the customer's name and address

• a clear description of what you are charging for

• the date the goods or service were provided (supply date)

• the date of the invoice

• the amount being charged

• VAT amount if applicable

• the total amount owed

Sole trader with a trading name: show your own name and a serviceable address. Limited company: registered name, company number, registered office.

VAT-registered: VAT number, rate, net, VAT in sterling. Threshold £90,000 - register for VAT if you have gone over, or will. The old £85,000 figure is stale. For a plasterer, "clear description" is what gets you paid.

Weak versus usable descriptions

A schedule of rooms or a mark-up drawing can sit as an attachment. InvoiceAdept does not issue Building Control, competent-person or warranty certificates. Do not print a scheme you are not on.

Checklist you can tick in the van

Copy-paste plasterer invoice fields

Delete the lines that do not apply. Do not leave "N/A" hanging on a domestic bill.

Invoice number / date / supply date / due date
Your legal name, address (company number + registered office if limited)
VAT number only if registered - UTR only if this invoice is under CIS
Customer legal name and address - site / plot / PO
Description a stranger can identify - room - m2 - coats - stage - variation refs (V01...)
Labour (days/hours, rate) - materials this job only (what you paid) - tower/scaffold hire ticket if passed through
Net - VAT or reverse-charge wording - CIS deduction if contractor - amount payable now
Bank details or card link - retention withheld + release date - snag list ref (description only)

Sole trader versus limited company

The invoice has to show the legal person who is charging.

Sole trader. Your own name, plus a trading name if you use one, and an address where documents can be delivered. CIS, if it applies, is in your name and UTR. GOV.UK on sole traders.

Limited company. Registered company name, company number, registered office. A trading style ("Oak Lane Plastering") is not enough on its own. CIS for a company is the company's UTR, not the director's personal one. GOV.UK on limited companies. InvoiceAdept does not file confirmation statements or accounts.

Do not mix them mid-job. If the quote was in the company name, the invoices are in the company name.

Labour versus materials: plaster, board, beads and hire

On a householder invoice the split is courtesy. On a contractor invoice it is the CIS calculation.

HMRC's contractor rules: start with the gross, take off VAT, consumable stores, fuel (not travelling), plant hired for that job, manufacturing or prefabricating materials, and materials you paid for directly. No receipts? They estimate. What is left is the CIS base at 20%, 30% or 0%. Same list from the subbie side: what does not count as CIS pay.

For materials at direct cost, see CISR15060 / CISR15090. Materials = what you paid for this job (plasterboard, multi-finish or bonding plaster, beads, scrim tape, PVA, drywall screws, render basecoat and topcoat). Mark-up stays in the labour base. Free-issue board from the main contractor is not yours, and neither is a bag of plaster the householder left in the garage.

A plasterer's station, hawks, trowels and stilts you own are tools - not a materials line and not a made-up hire. Third-party hire of a plasterer's station or a mixing drill for this address can sit as hire when you pass the ticket through.

Mileage, if you pass it through on a householder bill as a commercial term, commonly uses HMRC's approved mileage rates of 45p a mile for the first 10,000 business miles and 25p thereafter in a tax year - check the live GOV.UK rates if you claim them for Self Assessment. Do not invent a mileage line to shrink a CIS labour base.

Two habits that cost money: one lump "plastering £2,220" (20% of the board as well), and stuffing mark-up into materials so CIS looks smaller.

CIS deep dive: plastering, dry lining and rendering as finishing operations

The payer and the operation both matter. Soften absolute claims - InvoiceAdept does not decide CIS status.

Prefer CISR14240 as the primary cite when contractor-paid plastering, skimming, dry lining or rendering sits as preparatory or finishing operations that bring a construction project toward completion (including scaffold in a finishing context). Finance Act 2004 section 74 and the public CIS overview sit behind that framing.

Also cite CISR14100 when the same work is part of alteration, repair or extension of a building (FA04/S74(2)(a)) - for example make-good after a leak repair package, or plastering as part of an extension fit-out.

CISR14220 generally keeps manufacture and delivery of materials without installation outside CIS. If your contract mixes supply of board or render materials and includes installation, mixed-contract rules can bring the whole payment into CIS - see CISR14020 and CISR14030.

Materials at direct cost: CISR15060 / CISR15090.

Subcontractor rates: 20% verified; 30% unverified or wrong name; 0% gross payment status. CIS is on labour only; materials at direct cost with tickets. Use the legal name and UTR you registered with.

Show UTR, labour, materials, rate, deduction, net payable. That printout is not a CIS300. The contractor files. InvoiceAdept does not file CIS300. CIS is on Pro+ £12.99 only. Feature: CIS invoices. Grid: best CIS invoice software UK 2026. More on billing as a subbie: invoicing subcontractors CIS UK.

Householder reminder in one line: private domestic plasterer invoices should never carry a CIS deduction block.

Tower and scaffold hire under CIS

GOV.UK lists scaffolding hire with no labour as work not covered by CIS. Hire-only of a tower or scaffold (no erection labour from you) is typically outside the CIS labour base when it is plant hired for that job and evidenced. Hire plus erection or dismantling labour is in CIS for the labour element. Owned stilts, boards and a tower you already own are not a hire line - do not invent one to shrink the CIS base. Scaffold erected as part of a finishing package can also sit in CISR14240 context - keep hire tickets and erection labour as separate clear lines.

VAT: existing dwellings, Notice 708 and tax points

Keep the buckets clear. Soften absolute claims; your VAT adviser and VAT Notice 708 win over blog wording. InvoiceAdept does not decide VAT status.

Not registered? Do not charge VAT. Threshold £90,000, not £85,000. Deemed CIS contractor status turns on construction spend of more than £3 million - never quote £1 million as the current figure.

Domestic reverse charge

Domestic reverse charge when both VAT-registered, work reported within CIS, supply standard- or reduced-rated, not an employment business supplying staff, and no written end-user notice: show VAT, do not add it to payable. Use the words reverse charge (for example "Reverse charge: VAT Act 1994 Section 55A applies").

RC usually sits on the full net supply-and-apply value; CIS ignores materials. Keep lines split. Never reverse-charge a private householder. Walkthrough: domestic reverse charge invoice UK.

The VAT tax point on deposits and stages

If you are VAT-registered, the tax point is when the supply is treated as taking place for VAT. It is not always the day you finish the last skim. In outline - check GOV.UK's VAT time-of-supply rules, or the person who files, before you rely on a date:

• A deposit you actually receive is usually a tax point for that amount on the day it lands, even if the board is still on a lorry.

• An invoice you issue can create a tax point for the amount invoiced.

• The basic tax point for services is often when the work is completed; for goods, when they are delivered or made available.

If you take a 30% board-and-skim deposit in August and finish the skim in September, August's VAT period needs that deposit. InvoiceAdept will date the invoice you raise. It will not decide the tax point and it will not put the figure on your VAT return.

Deposits and staged payments for board-and-skim packages

Board-and-skim and multi-elevation render burn cash on materials before the customer sees a finished wall. If your terms require a deposit, raise a numbered deposit invoice before ordering stock, then credit it on stage or final invoices. See the deposit invoice template.

Figures for deposit percentages are commercial choices - mark them illustrative only. Do not invent "industry standard" percentages. Free (5/month) burns on deposit + board + skim + snag + retention. Pro removes the cap.

Variations, snag coats and retention

Confirm extras in writing - WhatsApp is enough for domestic. Price labour and materials separately. Code them V01, V02. Put each on the next stage as own lines, or raise a variation invoice the same day. Never bury an extra room, a re-skim after a leak, or a bay-window bead run inside an inflated lump. If a variation changes a deposit already taken, show original package, extra, new total, already paid.

Snag coats after practical completion: name the rooms and the snag list reference. Do not leave snagging as a free chat favour if it was always in the package - invoice the stage when the stage is done, or show "snag included in Stage 3" on the face so the customer knows what they already paid for.

Retention is not a deposit. Deposit = money you take before or during. Retention = money held after completion against snagging. If 5% retention is held on a contractor package, show retention withheld and later retention released on separate lines. For householders, keep consumer-friendly stage language - do not paste commercial retention machinery onto a domestic skim unless the written contract actually uses it. Sister reading: retentions in UK construction.

Worked examples A-D

A sole-trader plasterer skims walls and ceilings on a lived-in 3-bed house at 14 Oak Lane. Labour is £1,800. Materials the plasterer bought for this job (multi-finish plaster, PVA, beads, scrim - receipts on file) came to £420. Gross before VAT: £2,220. Worked example only - not a price list. Illustrative figures for a skim package; your quote will differ.

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

No VAT line. No UTR. No CIS. Due date and a sort code or pay link. Attach any room schedule separately.

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

Same job. Lived-in house, not a new qualifying dwelling. Most work to an existing building is standard-rated.

You account for £444 output tax. Still no CIS. If you already invoiced a £666 deposit, that deposit already had a tax point. The final invoice is the balance.

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

Same labour and materials, billed to a main contractor. Both VAT-registered. No written end-user notice. Payment reported under CIS. Finishing context: cite CISR14240 (and CISR14100 if the package is alteration/extension). Soften - the contractor's verification and your adviser win over blog wording.

Wording: Reverse charge: VAT Act 1994 Section 55A applies. Customer to pay the VAT to HMRC. Contractor pays you £1,860 and remits £360 CIS. You do not receive the £444 VAT. A one-line £2,220 bill is how they deduct 20% of the plaster and beads.

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

D1 - unverified 30% (same install package):

That extra £180 stays out of your account until Self Assessment. CIS registration is free.

D2 - materials-only delivery (no install), illustrative: Supply of plasterboard and multi-finish delivered to site; no hanging or skim. 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 / board / skim / snag

Same house, but this time a board-and-skim package agreed at an illustrative £4,800 before VAT (labour and materials combined for the package - match your quote). Domestic customer, you are not VAT-registered. Illustrative stages only.

When 27 September arrives, raise INV-0314 for the retention. Do not leave it as a chat reminder.

What the invoice is not

The invoice is the bill. Certificates and warranties are separate PDFs.

• Building Control - structural openings, some fire-related linings, and local notifiable work. Check GOV.UK or the local authority. England, Wales and Scotland do not use the same forms. InvoiceAdept does not notify Building Control. Do not invent Building Control claims - the invoice is not a certificate.

• Competent-person or warranty schemes - membership numbers as a description only if you have them. Do not print a scheme you are not on.

• Workmanship guarantee - period and what is covered. Attach it. The invoice footer is not the guarantee.

• Fire / acoustic lining certificates - if a system requires manufacturer or third-party certification, that paperwork is separate from the bill.

InvoiceAdept does not issue Building Control, competent-person or warranty certificates.

Late payment: contractor debts are not consumer debts

Put a due date on every invoice. "Payment due on receipt" is vague. "Due 4 September 2026" is a date.

Domestic householders are consumers. The Late Payment of Commercial Debts rules are a business-to-business regime - GOV.UK on late commercial payments. Do not print "statutory interest at 8% over base" on a private skim invoice as if it automatically applies to a householder.

Contractor invoices are different. If both sides are acting in the course of a business, statutory interest can apply when a qualifying debt is late, unless the contract has a different substantial remedy. Under SI 2002/1675, statutory interest is Bank Rate plus eight percentage points. Bank Rate was held at 3.75% on 30 July 2026 (still the reference rate as of 8 September 2026), so the statutory rate is 11.75% a year for interest periods while that Bank Rate applies - always check the live Bank of England rate for later periods. The next MPC decision referenced for context is 17 September 2026. Fixed compensation bands are £40, £70 or £100 according to debt size. Soften: this is B2B only, not automatic on consumers.

A reminder is not a new invoice. Do not raise a second live number for the same rooms because they have not paid. InvoiceAdept Pro can send reminders. That is a chase, not a filing to HMRC.

Making Tax Digital: records, not filing

If your qualifying income is over £50,000 for 2024-25, Making Tax Digital for Income Tax applies from 6 April 2026. The line drops to £30,000 from April 2027 and £20,000 from April 2028. GOV.UK on when you need MTD.

InvoiceAdept keeps digital invoice records you can export for an accountant or HMRC-recognised filing software. It does not submit quarterly Income Tax updates, the Self Assessment return, your VAT return, or CIS300. Records are not filing. MTD for UK trades.

How InvoiceAdept helps plasterers

Domestic jobs sold in WhatsApp: put the invoice in that thread. Native send is Pro; Free users attach the PDF. WhatsApp invoicing UK. Contractors: email accounts with the PO.

Bank details on every invoice. No InvoiceAdept platform fee on Stripe. Published Stripe UK cards 1.5% + 20p (2.5% + 20p international) on /pricing/. InvoiceFree adds 1% on its payment links plus Stripe - honest difference, not a sneer. InvoiceFree: unlimited free + CIS on free. InvoiceAdept: five free invoices/month; CIS on Pro+. Vs InvoiceFree.

Try Free, WhatsApp on Pro, CIS on Pro+, card without the extra 1%. InvoiceFree if you want unlimited free + CIS and mostly take bank transfer. Annual plans on InvoiceAdept are advertised at 20% off; 14-day trial on paid. Pricing.

Quote versus invoice versus retention on contractor packages

Mistakes that bounce plasterer invoices

FAQ

What should a UK plasterer invoice include?

Legal names and addresses, unique number, dates, a description that names the address, room, m2, coats and stage, quantities and rates, due date, and a way to pay. Split labour and materials. VAT only if registered and reverse charge does not apply. UTR and CIS only under a contractor. GOV.UK invoice list.

Is plastering inside CIS?

Often yes when a CIS contractor pays you for construction operations. Prefer CISR14240 for plastering, skimming, dry lining and rendering as preparatory or finishing operations. Also cite CISR14100 when the work is part of alteration, repair or extension. Soften - facts and who pays matter. A householder job you sold yourself: no CIS line. GOV.UK CIS.

Does a householder deduct CIS from a plasterer?

No. An ordinary householder is not a CIS contractor. CIS starts when a contractor pays you for construction operations.

How do CIS deductions work on plaster, board and labour?

CIS is on labour only. Board, plaster, beads and scrim you paid for come off the gross if the contractor is satisfied you paid for them (CISR15060 / CISR15090). A mark-up is not a material. Free-issue board is not your material. Rates: 20% verified, 30% unverified, 0% gross payment status. HMRC subcontractor page.

Is dry lining covered by this plasterer invoice template?

Yes. Dry lining on dabs, metal frame or timber - with or without insulation - is in scope on this page. Describe the system, m2 and free-issue board clearly. You do not need a separate dry-lining money page for ordinary packages billed by a plasterer.

How should I invoice board-and-skim in stages?

Invoice the deposit when you take it, before you order board. Invoice the board stage when that work is done. Invoice the skim stage next. Show labour and materials for that stage. Retention, if agreed, is invoiced on the release date. Retention is not a deposit. Deposit guide.

Do I charge VAT on a domestic plasterer invoice?

If VAT-registered and the customer is a private householder, yes - rate from VAT Notice 708. Most work to an existing dwelling is standard-rated 20%. New qualifying dwellings can be zero-rated when conditions are met. Reduced-rate conversions need evidence - do not invent rates. Not registered? Do not charge VAT. Threshold £90,000. InvoiceAdept does not decide VAT status.

When is the VAT tax point on a plastering deposit?

If you are VAT-registered and you receive a deposit, that payment is usually a tax point for that amount on the day it lands. Raise a numbered deposit invoice. Do not wait until practical completion if you already took the money. Check GOV.UK's VAT time-of-supply rules, or the person who files your return.

When does domestic reverse charge apply to a plasterer?

Both VAT-registered, work reported under CIS, standard- or reduced-rated, no written end-user notice: show VAT, do not add it to payable. Use "Reverse charge: VAT Act 1994 Section 55A applies." HMRC reverse charge guidance. Never on a private householder.

Is scaffold or tower hire inside CIS?

Hire-only of scaffold or a tower with no labour is listed by GOV.UK as outside CIS. Hire plus erection or dismantling labour: the labour stays in. Owned stilts are not hire. Finishing-package scaffold can also engage CISR14240 context - keep lines clear.

What if I only supply plasterboard or bags with no installation?

Generally outside CIS (CISR14220). Usually standard-rated VAT if registered. If install is added later under the same contract, mixed rules (CISR14020 / CISR14030) can pull the whole contract into CIS - take advice.

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

The statutory regime on GOV.UK is for commercial (business-to-business) debts. Do not paste "8% over base plus compensation" onto a consumer invoice. Put a clear due date and chase. Contractor invoices: with Bank Rate at 3.75%, statutory interest is 11.75% while that rate applies (B2B only; next MPC 17 September 2026 for context).

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

No. It raises the invoice, stores the record, and on Pro+ prints CIS lines. It does not file CIS300, VAT returns or MTD quarterly updates. See MTD for UK trades.

How does InvoiceAdept compare to InvoiceFree for plasterers?

InvoiceAdept Free: five invoices a month, £0. Pro £7.99 with WhatsApp send. Pro+ £12.99 with CIS. No platform fee on Stripe (UK cards 1.5%+20p). InvoiceFree: unlimited free + CIS on free, 1% platform fee on payment links. Pricing - vs InvoiceFree.

What CIS rates should appear if the contractor deducts?

Show the rate the contractor applied: 20% verified, 30% unverified, or 0% gross payment status - on labour only. InvoiceAdept formats CIS lines on Pro+; it does not verify you with HMRC and does not file CIS300.

Is the VAT registration threshold still £90,000?

Yes - £90,000. Do not use the outdated £85,000 figure as if it were current. VAT registration.

Related guides

• Deposit invoice template UK

• Invoicing subcontractors CIS UK

• Domestic reverse charge invoice UK

• Painter and decorator invoice template UK

• Locksmith invoice template UK

• Orangery invoice template UK

• Render invoice template UK

• Retentions in UK construction

• How to invoice a UK client as a tradesperson

• InvoiceAdept vs InvoiceFree UK

About this guide

InvoiceAdept is invoicing software for UK trades (Tech Me Today Ltd, Companies House 15917255, ICO ZB944663). CIS on Pro+. We do not file CIS300, VAT returns or MTD updates, and we do not issue Building Control, competent-person or warranty certificates. We do not decide your CIS or VAT status.

Last reviewed: 8 September 2026. Check the GOV.UK and CISR pages linked above before you rely on a rate. General information for UK plasterers, not tax, legal or Building Regulations advice.

Bottom line

Householder skim: clear rooms and coats, no CIS, VAT only if registered. Contractor finishing package: split labour and materials, UTR, CIS at 0/20/30 on labour, reverse charge only when tests met. Prefer CISR14240 for plastering / dry lining / rendering as finishing operations; CISR14100 when alteration/repair/extension framing fits. Invoice deposits when you take them. The invoice is not a Building Control certificate.