Tarmac invoice template UK (2026): asphalt drives, roads, CIS and VAT

A tarmac invoice has to explain what was surveyed, excavated, sub-based, base-coursed, wearing-coursed, patched, planed, edged, drained and tipped - not a vague "tarmac done" or "drive asphalted" line. "Supply and lay tarmac driveway as agreed" does not tell a householder whether they got a thin cold-lay patch on tired binder, a machine-laid dense bitumen macadam (DBM) wearing course over a proper Type 1 dig-out, hot-rolled asphalt with a stone mastic asphalt (SMA) wearing course, or a hand-laid repair strip beside a garage. It does not tell a main contractor's QS which plot, purchase order or hard-landscaping package to release. It does not tell a CIS contractor how much is labour and how much is the direct cost of binder course, wearing course, Type 1, kerbs, ACO channels and tip tickets you paid for.

This page is the dedicated tarmac / asphalt / bituminous macadam hard-landscaping and roadworks invoice guide. It is distinct from the resin driveway invoice template UK (bound vs bonded resin), the block paving invoice template UK (concrete block, clay, permeable block), the patio invoice template UK (slabs and patio packages) and the broader driveway invoice template UK (which covers tarmac briefly alongside block, resin, concrete and gravel). Cross-link those when the job is a multi-surface driveway or a resin/block package; stay on this page when the product is asphalt itself - hot-rolled, DBM, SMA, hand-laid patch or machine-laid overlay, with dig-out, Type 1, base course, wearing course, plane-off, kerbs, drainage and waste that matter on the invoice.

This is explicitly not a resin, block-paving or patio substitute. If the surface is resin-bound, resin-bonded, concrete block or porcelain/sandstone slabs, use those sister pages. If the surface is bituminous asphalt / tarmacadam / macadam, stay here.

Who pays matters. Billing a private householder for tarmac on their own home: normal invoice, no CIS. Billing a main contractor, developer or highways principal for construction of drives, roads or hardstandings: often CIS. HMRC's CISR14320 covers works forming, or to form, part of the land under Finance Act 2004 section 74(2)(b) and explicitly includes roadworks. CISR14200 treats the construction of walls, drives, patios and suchlike as works forming part of the land even when they sit inside a "landscaping" brief. Routine soft landscaping alone - gardening, planting, mowing - that is not undertaken in the course of a wider construction project is generally outside CIS. A mixed contract that includes hard tarmac can pull the whole contract into the scheme; reassess when soft and hard work share one agreement. Private householders are not CIS contractors - see the public CIS overview.

VAT is separate. If you are VAT-registered, ordinary domestic tarmac / asphalt work on an occupied existing dwelling is usually standard-rated at 20%. Soften absolute claims about VAT Notice 708; do not invent a zero rate for ordinary drive resurfacing. Reduced (5%) or zero rates only apply when narrow conditions are met. Never reverse-charge a householder. A dropped-kerb or vehicle-crossing licence from the highway authority is separate paperwork - the invoice is not the permission. Drainage, falls and permeable / SuDS wording on the invoice describe what you installed; they are not a planning permission or SuDS design certificate. InvoiceAdept does not issue licences or certificates.

This guide gives copy-paste fields, a labour/materials split for asphalt packages (Type 1, base course, wearing course, kerbs, ACO, tip tickets), stages from dig-out through base, wearing course and snag, four worked examples and a practical treatment of CIS, VAT and domestic reverse charge. 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, Self Assessment or court claims. It does not issue highway licences, planning permissions, Building Control completion certificates or SuDS approvals.

Related templates: driveway, resin driveway, block paving, patio, decking, basement conversion, orangery, pointing, bricklayer, builder, groundworker, deposit invoice, domestic reverse charge, how to invoice a UK client as a tradesperson, retention, calculate retention payments and the invoice builder.

Rules and links were checked for this guide on 12 September 2026. General information only, not tax, legal, highways, planning, SuDS or Building Regulations advice. InvoiceAdept is from Tech Me Today Ltd, Companies House 15917255, ICO ZB944663.

In short

Start by identifying who pays you, whether the system is hot-rolled asphalt, dense bitumen macadam (DBM), stone mastic asphalt (SMA) or a proprietary cold-lay / instant tarmac patch, whether the scope is overlay or full dig-out plus Type 1, whether you are laying base course and wearing course or wearing course only, whether machine-laid or hand-laid, and whether kerbs, ACO drainage, plane-off and waste tip tickets are included.

Private householder, own-home tarmac driveway: no CIS. The householder is not a CIS contractor. If VAT-registered, ordinary asphalt / tarmacadam / macadam at an existing lived-in home is usually 20%. Show survey/levels, dig-out or plane-off, Type 1, base course, wearing course, kerbs/edgings, ACO, waste tip tickets, weather/temperature window and snag clearly. Do not claim "VAT free" because it is outdoor hard landscaping. Do not invent zero-rate for ordinary drive resurfacing. Do not present the invoice as a dropped-kerb licence or SuDS certificate. Do not describe a cold-lay patch as a full hot-rolled rebuild.

Tarmac / roadworks package for a CIS contractor: typically within CIS when a contractor pays you for construction of drives, roads or hardstandings as works forming part of the land (CISR14320 - roadworks explicitly; CISR14200 - drives and suchlike). Split labour from materials at direct cost (CISR15060). Binder, wearing course tonnage, Type 1, kerbs, ACO and tip fees you bought are materials at purchase cost; mark-up stays in the labour base, not dressed as materials. Free-issue asphalt from the main contractor is not your materials.

Routine soft landscaping alone: generally outside CIS when not undertaken in the course of a wider construction project (CISR14200). If the same contract also builds a tarmac drive or road, reassess the mixed-contract rule - the hard works can bring the payment into CIS (CISR14020 / CISR14030).

Manufacture and delivery of asphalt only (no install): generally outside CIS (CISR14220). A mixed contract that supplies materials and includes laying can pull the whole contract into CIS.

VAT reduced rate (5%) or zero: only when Notice 708 conditions are actually met. Ordinary tarmac on an occupied house stays 20%. Never reverse-charge a householder. Never invent 0% for a normal domestic drive resurfacing.

Take a deposit before booking the plant and ordering asphalt if your terms require one. Number and invoice that deposit. Then use recognisable stages: dig-out / plane-off, Type 1 / base course, wearing course / snag. Keep variations for extra area, thicker wearing course, kerbs, ACO or a dig-out upgrade separate from the agreed package.

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 1.5%+20p), but InvoiceAdept adds no platform fee.

Who this tarmac invoice template is for

This template is for UK tarmacadam / asphalt contractors, driveway surfacing firms, roadworks subcontractors, patching crews and hard landscapers who deliver bituminous packages as a defined product, and subcontractors who dig out, lay Type 1, base course and wearing course, set kerbs, install ACO channels or tip waste and need readable invoices for householders, landlords, builders, housing clients and highways principals. It covers the paperwork pattern, not a price list and not a highways, planning or SuDS document.

• Asphalt / tarmacadam driveway and hardstanding contractors

• Roadworks and estate-road subcontractors billing base and wearing courses

• Patching and cold-lay repair crews (describe patch vs full rebuild honestly)

• Groundworkers excavating and laying Type 1 for asphalt packages

• Kerbing and edging crews billing alongside asphalt packages (or separately)

• Drainage crews billing ACO channels as part of an asphalt package (or separately)

• Subcontractors to main contractors on residential plot hard-landscaping packages

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

If your day job is a resin driveway, block paving, a porcelain or sandstone patio, decking, soft planting only, or a multi-surface driveway where asphalt is only one option among many, use those related guides and come back here for asphalt-specific lines (hot-rolled / DBM / SMA, overlay vs dig-out, base vs wearing course, cold-lay patch, plane-off, kerbs, ACO, tip tickets, weather windows and dropped-kerb licence status).

How this differs from resin, block paving, patio and driveway guides

Do not duplicate an entire soft-landscaping or resin guide here. Mentions of planting, turf, resin or block are contrasts only - keep them off a tarmac-only invoice unless they were part of the agreed package and you reassess CIS for mixed contracts.

Hot-rolled, DBM, SMA, hand-laid and cold-lay (comparison)

Householders and QSs often blur product names. Put the product and method on every invoice.

Machine-laid courses need plant, temperature and compaction notes. Hand-laid patches need area and substrate honesty. Cold-lay products need a clear temporary-or-permanent note so the customer does not think they bought a full hot rebuild.

Overlay versus full dig-out plus Type 1

Do not bill a thin overlay as a "full dig-out rebuild". Do not bury Type 1 inside "tarmac materials" without depth. Do not claim SuDS performance for impermeable asphalt unless a separate permeable design was actually installed - and even then the invoice is not a SuDS certificate.

Base course versus wearing course

Show each layer as its own line when depths and products differ. A single "tarmac supply and lay" line hides whether the customer paid for binder plus wearing or wearing only.

Three tarmac jobs, three invoices

Same black surface family, three paperwork stories. Match the payer, the product and the scope.

What tarmac work belongs on the invoice

Put the commercial story in lines a householder or QS can read without a site walk:

• Survey, levels and falls (and whether a dropped-kerb licence is separate)

• Dig-out / excavation of existing surface and failed base

• Spoil removal and waste tip tickets / skip

• Geotextile (if used)

• Type 1 or specified sub-base, compacted depth

• Plane-off / scarify depth (if overlay route)

• Base / binder course product, depth, method (machine or hand)

• Wearing / surface course product, depth, method

• Proprietary cold-lay / instant tarmac patch (product name, temporary vs permanent)

• Kerbs, edgings, haunching

• ACO drainage channels / gullies / connections

• Compacting / rolling notes

• Weather and temperature window / delay day if charged under terms

• Snagging and re-roll / make-good

Leave off soft planting, resin, block paving and patio slabs unless they were in the agreed package - and if they were, consider separate packages or a clear mixed-contract CIS review.

What a UK tarmac invoice must include

Optional but useful: UTR (when CIS applies), purchase order, plot number, dropped-kerb licence reference (as a note, not as the licence itself), plant tickets, weather delay day notes.

Copy-paste tarmac invoice fields

Use this as a skeleton in the invoice builder or your own PDF:

• From: [Legal name], [address], [phone/email], [company number if Ltd], [VAT number if registered], [UTR if CIS]

• To: [Customer / contractor name], [billing address], [PO / plot if any]

• Invoice: [number], [date], [due date]

• Site: [full site address]

• Scope summary: e.g. Full dig-out, Type 1 150 mm, DBM binder 60 mm, DBM wearing 40 mm, machine-laid, approx 45 m² front drive; ACO 4 m; waste tipped

• Line items: survey/levels; dig-out; Type 1; base course; wearing course; kerbs; ACO; waste tip; snag

• Variations: V01 extra m²; V02 thicker wearing course; V03 additional kerbs

• Deposit credit: if previously invoiced

• Subtotal / VAT / Total

• CIS box (contractor only): gross, materials at direct cost, CIS base, rate, deduction, net

• Notes: weather window observed; dropped-kerb licence arranged by customer / by us as disbursement [ref]; invoice is not a highway licence or SuDS certificate

Sole trader versus limited company

Do not invent a Ltd presentation if you are still a sole trader. Do not omit the company number on Ltd invoices when customers and accounts teams expect it.

Labour versus materials for tarmac CIS

On a householder invoice the split is courtesy and clarity. On a contractor invoice it is the CIS calculation. Start with the gross, take off VAT, then take off the direct cost of materials you paid for. What is left is broadly the CIS base at 20%, 30% or 0% after verification (CISR15060).

Two habits cost money: one lump "tarmac driveway £6,500" (CIS on the asphalt and Type 1 as well if you are under CIS) and stuffing mark-up into materials so CIS looks smaller. Mark-up stays in the labour base. Asphalt purchased complete is usually materials at purchase cost; labour is the dig / base / lay / roll / snag. Free-issue materials are not yours. Keep receipts and tip tickets.

Line-item library for asphalt packages

What tarmac job types to describe

Raised or steep drives need levels and edge restraint notes. Impermeable asphalt should not be marketed on the invoice as a permeable SuDS system unless a genuine permeable design was installed - and even then do not claim the invoice is a SuDS certificate.

Deposits and stages for multi-day tarmac jobs

A small cold-lay patch can be one invoice. A 50+ m² machine-laid dig-out with Type 1, binder, wearing course, kerbs and ACO is not.

1. Deposit: before you book plant and order asphalt. Invoice when you take it and state the percentage or fixed sum. See deposit invoice template. 2. Dig-out / plane-off: existing surface removed or milled, spoil away, formation ready. 3. Type 1 / base course: sub-base compacted and/or binder course laid and rolled, kerbs in if scoped, ready for wearing course. 4. Wearing course / snag: surface course laid and compacted, drainage complete, agreed snags closed, balance less any agreed retention, plus variations approved in writing.

Retention is not a deposit. Deposit is money you take before or during. Retention is money held after completion against snagging. Show full value, retention withheld and release date, then invoice retention when it falls due. A deposit you receive is a VAT tax point for that amount on the day it lands if you are registered. Sister pages: calculate retention payments and retentions in UK construction.

Drainage, falls and SuDS wording on the invoice

Local planning rules on front-garden paving and surface-water run-off sit with the customer's planning position, not with your invoice. You can describe falls away from the house, ACO channels or a soakaway connection you installed. Ordinary asphalt is typically impermeable - do not claim permeable SuDS performance unless a designed permeable system was actually installed. You should not invent a Building Regulations completion certificate or claim the invoice "proves" SuDS compliance. Attach any design note the customer commissioned separately.

The invoice records the commercial supply. Planning, SuDS design and Building Control are separate processes. InvoiceAdept does not issue SuDS, planning or Building Regulations documents.

Dropped kerb and highway notes are separate paperwork

A vehicle-crossing or dropped-kerb licence from the highway authority is not created by your invoice and is not claimed as included unless you scoped and charged it as a disbursement or separate line. State clearly:

• whether the householder arranged the licence

• whether you arranged it and charged a fee or disbursement

• the licence reference if known

• that your invoice covers prep / construction works only (if that is the scope)

Do not imply the PDF is the permission to cross the footway. Highway fees paid on the customer's behalf should appear as a disbursement or separate line with the receipt, not buried inside "tarmac materials". Estate-road or adopted-highway works may need additional principal contractor paperwork - the commercial invoice still is not the licence.

Weather, temperature windows and cure / traffic notes

Asphalt laying is temperature- and weather-sensitive. Put honest notes on the invoice or stage narrative when they affect programme or cost under your written terms:

These notes protect both sides. They are not a laboratory test certificate and InvoiceAdept does not issue materials compliance certificates.

CIS deep dive: roadworks and drives (CISR14320 / CISR14200)

For contractor-paid work, start with the land works and landscaping manuals:

• CISR14320 covers works forming, or to form, part of the land under FA04/S74(2)(b). It explicitly includes roadworks. Constructed asphalt drives, estate roads, access roads and hardstandings sit in that hard-works space when a contractor pays you.

• CISR14200 (landscaping) says the construction of walls, drives, patios and suchlike, even as part of "routine landscaping", is caught by FA04/S74(2)(b) as works forming part of the land. Landscaping that finishes a wider construction project is within CIS. Routine gardening, forestry and tree surgery not undertaken in the course of a wider construction project are excluded.

• CISR14220 - manufacture and delivery of materials only (no install) is generally outside.

• CISR14020 / CISR14030 - mixed contracts that include construction operations can pull the whole contract into CIS.

• CISR15060 - materials at direct cost for the CIS base.

Rates after verification: 20% if registered net, 30% if not verified, 0% with gross payment status. Show UTR, labour, materials, rate, deduction and net payable. That printout is not a CIS300 - the contractor files it. InvoiceAdept does not file CIS300.

Deemed contractors (non-construction businesses) use a construction-spend test of more than £3 million in the 12 months since the first payment - not a fake £1 million myth. Mainstream construction businesses register when they pay subcontractors for construction work. See GOV.UK CIS.

Mixed contracts: soft landscaping versus hard asphalt

CISR14200 excludes routine soft landscaping outside a wider construction project. That exclusion does not save a contract that also constructs a tarmac drive or road. If your quote bundles turf, planting beds and 45 m² of asphalt driveway under one price, do not assume the soft work "keeps everything outside CIS" when a contractor pays you. Reassess the mixed-contract position. Practically:

• Prefer separate contracts or clear separable packages when soft and hard work are genuinely distinct.

• If one contract remains, describe hard and soft lines clearly and take advice on whether the payment is within CIS.

• Never invent CIS deductions on a pure householder soft-only gardening job.

• Never invent CIS on a pure private householder asphalt drive either - householders are not CIS contractors.

CIS tables: materials at direct cost and free-issue

Always verify status for the period. Soften absolute claims; confirm on GOV.UK for the contract in front of you.

VAT on ordinary tarmac at existing homes

If you are not VAT-registered, do not charge VAT. If you are registered, ordinary domestic tarmac / asphalt / macadam work at an occupied existing dwelling is usually standard-rated 20%. Soften absolute Notice 708 claims; reduced or zero rates are narrow. Do not invent a zero rate for ordinary drive resurfacing. Design fees and survey fees are usually standard-rated.

Never tell a householder their drive is "VAT free" because it is outdoor hard landscaping. Never reverse-charge a private individual. Warn against using the stale £85,000 figure as the current VAT registration threshold - it is £90,000.

New builds, conversions, empty homes and asphalt packages

New-build plots, empty homes and certain conversions can change the VAT analysis under Notice 708. Soften absolute claims on this page. Access works carried out in the course of constructing a qualifying new dwelling can be zero-rated when the Notice 708 conditions are met - that is a fact-specific analysis, not a slogan. CIS can still apply when a contractor pays you, even when VAT is reduced or zero on some lines. Zero-rated or reduced-rated lines still need correct descriptions; reverse charge does not apply to zero-rated supplies in the usual analysis. Claiming 0% after the dwelling is occupied and the construction phase has ended is a common error - check the "in the course of construction" timing. Ordinary resurfacing of an occupied house driveway is not that story.

Domestic reverse charge for contractor-paid asphalt

Domestic reverse charge is a VAT rule between eligible VAT-registered construction businesses. It is not CIS and it is not a householder rule. When it applies, you show VAT but the customer accounts for it - you do not collect the VAT as cash on that invoice. Full pattern: domestic reverse charge invoice UK. If the customer is a private householder, reverse charge does not apply. Typical tests include: both parties VAT-registered; services within the reverse-charge scope; payment within CIS; customer not an end user. Soften absolute claims - confirm on GOV.UK for the contract in front of you.

Worked examples A-D

Figures are illustrative arithmetic only, not quotes, not UK average prices, and not a price list. Label them clearly on any customer-facing PDF if you adapt the structure.

Example A - Householder full dig-out asphalt driveway (no CIS)

Example B - Householder overlay / plane-off (deposit + stages)

Example C - CIS contractor plot / estate access package (labour/materials split)

Example D - New-build access works (soften VAT; CIS still tested)

Mistakes that bounce tarmac invoices

Late payment: contractor debts are not consumer debts

For business-to-business construction debts, statutory interest can apply under the Late Payment of Commercial Debts rules. As a working illustration at the time of writing (12 September 2026), Bank Rate 3.75% points to a statutory rate of 11.75% (Bank Rate + 8%). The next Bank of England MPC decision is 17 September 2026 - rates can change. Mark any interest examples as illustrative. Consumer householder debts follow different rules - do not assume the same statutory interest story applies to every private customer. InvoiceAdept does not run court claims for you.

How InvoiceAdept fits a tarmac contractor

InvoiceAdept is from Tech Me Today Ltd. It helps you draft and send clear invoices. It does not file CIS300, VAT returns, Making Tax Digital submissions, Self Assessment or court claims. It does not issue highway licences, SuDS certificates or Building Control documents. Support is via Tech Me Today channels documented on the product site.

Quote versus invoice on asphalt packages

A quote is the offer. An invoice is the request for payment for work done or stages reached. Do not recycle a quote PDF as an invoice without invoice number, date, tax point and payment instructions. When scope changes mid-job (extra m², thicker wearing course, added ACO), issue a variation and then invoice the approved variation - do not silently inflate the original lump sum.

Retention on contractor asphalt packages

On contractor packages, retention may be withheld against snagging. Show the full stage value, retention percentage or sum, amount due now, and the release trigger. When retention falls due, raise a retention release invoice. Sister guide: calculate retention payments. Retention is not a householder deposit.

Free vs Pro vs Pro+ for asphalt crews

Stripe processes cards at Stripe's published rates (UK cards commonly cited around 1.5% + 20p). InvoiceAdept adds no separate platform take on those card fees beyond your subscription. Always check live pricing on the site.

What the invoice is not

Making Tax Digital: records, not filing

If you are VAT-registered, you need digital records and MTD-compatible submission. Keeping clear invoices helps your records. InvoiceAdept does not file your VAT return for you. Soften absolute software claims; confirm your own MTD pathway.

Payment terms, applications and cash flow for multi-day asphalt

Machine-laid dig-outs burn cash on plant, asphalt tonnage and tip fees before the wearing course is even rolled. Practical habits:

• Deposit before plant booking when terms allow

• Stage invoices at dig-out, base and wearing completion

• Credit deposits on the completion invoice

• Put weather delay day rates in the written terms before the storm, not after

• On contractor work, align applications with the main contract payment cycle and retention rules

Record-keeping for CIS, VAT and Self Assessment

Keep plant tickets, asphalt delivery tickets, Type 1 tickets, tip tickets, kerb/ACO receipts, deposit records, variation approvals and CIS deduction statements. Materials at direct cost need evidence. InvoiceAdept stores invoices you create; it is not your CIS300 filing tool and not your accountant.

Working beside groundworkers, builders and drainage crews

Asphalt packages often sit next to groundworker digs, builder packages and separate drainage crews. Prefer clear package boundaries on the invoice: who dug, who laid Type 1, who laid binder and wearing, who set kerbs, who connected ACO. Split invoices beat one muddy "external works" lump when different firms are paid.

Checklist before you hit send

• Payer identified: householder (no CIS) or contractor (CIS tested)

• Product named: hot-rolled / DBM / SMA / cold-lay; machine or hand

• Scope named: overlay vs full dig-out + Type 1; binder vs wearing depths

• Kerbs, ACO, plane-off, tip tickets shown if in scope

• Dropped-kerb licence not claimed as included unless scoped; reference noted if known

• No fake SuDS certificate language on impermeable asphalt

• VAT: usually 20% if registered on occupied dwelling; no invented 0% for ordinary resurfacing; threshold £90,000 not £85,000

• CIS labour/materials split and UTR when contractor-paid; materials at direct cost only

• Domestic reverse charge only between eligible parties - never householders

• Deposit credited; stages numbered; variations coded

• Deemed contractor myth avoided (£3 million, not £1 million)

• Late payment interest examples marked illustrative (Bank Rate 3.75% → statutory 11.75% as at 12 Sep 2026; next MPC 17 Sep 2026)

• InvoiceAdept Free five / Pro £7.99 / Pro+ £12.99 noted if you mention product; does not file CIS/VAT for you

FAQ

Does tarmac / asphalt driveway work come under CIS?

When a private householder pays you for their own home, no CIS. When a CIS contractor pays you for construction of drives, roads or hardstandings as works forming part of the land, often yes - see CISR14320 (roadworks) and CISR14200 (drives and suchlike). Always test the facts.

What is the difference between overlay and full dig-out on an invoice?

Overlay / resurface keeps the existing formation (often after plane-off) and lays new course(s). Full dig-out removes failed surface/base, places Type 1, then binder and wearing courses. Name which one you did - do not bill a thin overlay as a rebuild.

Should I split labour and materials on a householder invoice?

It helps clarity but CIS does not apply to householders. On contractor-paid work the split matters for the CIS base: materials at direct cost come off; mark-up stays in the labour base (CISR15060).

What VAT rate applies to a domestic tarmac driveway?

If you are VAT-registered, ordinary asphalt work at an occupied existing dwelling is usually 20%. Do not invent zero-rate for ordinary drive resurfacing. Soften Notice 708 claims for new-build / conversion contexts and check the conditions.

Can I reverse-charge a householder?

No. Domestic reverse charge is between eligible VAT-registered construction parties, not private individuals. See the domestic reverse charge sister guide.

Is the invoice a dropped-kerb licence or SuDS certificate?

No. The highway authority issues vehicle-crossing licences. SuDS / planning documents are separate. Your invoice can note licence references and describe falls or ACO you installed - it does not create those permissions.

How should I stage a multi-day tarmac job?

Typical pattern: deposit before plant/asphalt booking; dig-out or plane-off; Type 1 / base course; wearing course / snag with deposit credit. Put weather delay rules in writing first.

What is the VAT registration threshold?

£90,000. Treat £85,000 as a stale figure you should not use as current.

What is the deemed CIS contractor construction-spend test?

More than £3 million of construction spend in the 12 months since the first payment for deemed contractors - not a fake £1 million figure.

Does InvoiceAdept file CIS300 or VAT returns?

No. It helps you create invoices (Free five / Pro £7.99 / Pro+ £12.99). It does not file CIS300, VAT, MTD, Self Assessment or court claims. Tech Me Today Ltd support does not replace your accountant or HMRC filing duties.

How does this page relate to resin, block paving and patio guides?

This page is for bituminous asphalt / tarmacadam / macadam. It is not a resin, block-paving or patio substitute. Use the sister guides when those products are the defined surface.

What late payment interest can I claim?

For qualifying commercial debts, statutory interest is often illustrated as Bank Rate + 8%. As at 12 September 2026, Bank Rate 3.75% → statutory 11.75%, with the next MPC on 17 September 2026. Mark examples illustrative; householder consumer rules differ.

Can permeable wording replace planning permission?

No. Describe what you installed. Do not claim the invoice proves SuDS or planning compliance. Ordinary asphalt is typically impermeable.

Where do free-issue asphalt tonnes go on a CIS invoice?

They are not your materials. Labour is the CIS base; free-issue stays off your materials deduction.

What if the customer upgrades from cold-lay patch to full dig-out mid-job?

Raise a written variation (product, area, price) and invoice the approved variation separately - do not silently rename a patch as a rebuild on the final PDF.

Is materials-only asphalt delivery within CIS?

Generally outside when you only manufacture/deliver with no laying (CISR14220). A mixed supply-and-lay contract can be pulled into CIS (CISR14020 / CISR14030).

Related guides

• Driveway invoice template UK

• Resin driveway invoice template UK

• Block paving invoice template UK

• Patio invoice template UK

• Decking invoice template UK

• Basement conversion invoice template UK

• Orangery invoice template UK

• Pointing invoice template UK

• Bricklayer invoice template UK

• Builder invoice template UK

• Groundworker invoice template UK

• Domestic reverse charge invoice UK

• How to invoice a UK client as a tradesperson

• Calculate retention payments

• Invoice builder

About this guide

Written for UK asphalt / tarmacadam contractors and hard-landscaping crews who need readable invoices that survive householder questions and contractor QS review. Last reviewed 12 September 2026. General information only - not tax, legal, highways, planning, SuDS or Building Regulations advice. Confirm CIS and VAT on GOV.UK and with your adviser for the job in front of you. InvoiceAdept is a product of Tech Me Today Ltd (Companies House 15917255, ICO ZB944663). Free: five invoices. Pro: £7.99. Pro+: £12.99. Does not file CIS or VAT for you.