S+ Money CIS Refund Calculator MCP

{
  "type": "object",
  "$schema": "http://json-schema.org/draft-07/schema#",
  "required": [
    "gross_cis_income_gbp"
  ],
  "properties": {
    "region": {
      "enum": [
        "england_wales_ni",
        "scotland"
      ],
      "type": "string",
      "description": "Where the person lives for income tax: 'england_wales_ni' or 'scotland' (Scottish bands). Default england_wales_ni."
    },
    "vehicle": {
      "enum": [
        "car_or_van",
        "motorcycle"
      ],
      "type": "string",
      "description": "Vehicle for business_miles. Default car_or_van."
    },
    "cis_rate": {
      "enum": [
        "20",
        "30"
      ],
      "type": "string",
      "description": "Deduction rate used when cis_deducted_gbp is not given: '20' (registered for CIS) or '30' (not registered). Default '20'."
    },
    "tax_year": {
      "enum": [
        "2025-26",
        "2026-27",
        "2027-28"
      ],
      "type": "string",
      "description": "UK tax year: '2025-26' (6 Apr 2025 to 5 Apr 2026, return due 31 Jan 2027), '2026-27' or '2027-28' (Budget 2026 rules; Scottish 2027-28 bands not yet set, 2026-27 ones used). Default '2025-26'."
    },
    "insurance_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Public liability and tool insurance. Default 0."
    },
    "materials_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Cost of materials the subcontractor bought and invoiced to contractors (CIS is not deducted from these; they are an expense). Default 0."
    },
    "business_miles": {
      "type": "number",
      "maximum": 200000,
      "minimum": 0,
      "description": "Business miles driven in own van/car (between sites, to merchants). Claimed at HMRC flat rates: 45p (2025-26) or 55p (2026-27 on) for the first 10,000; 25p after (35p from 2027-28, Budget 2026); 24p motorcycles. Default 0."
    },
    "cis_deducted_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Total CIS deducted in the year, from the monthly CIS payment and deduction statements, GBP. If omitted it is worked out from cis_rate on the labour part."
    },
    "other_income_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Other taxable income in the same year from a PAYE job or pension (gross), GBP. Default 0."
    },
    "workwear_ppe_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Protective clothing, PPE and branded workwear (not everyday clothes). Default 0."
    },
    "vehicle_costs_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Business share of actual van/car costs, ONLY if not using mileage for that vehicle. Default 0."
    },
    "other_expenses_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Any other allowable business expenses. Default 0."
    },
    "phone_internet_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Business share of phone and data. Default 0."
    },
    "training_cards_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "CSCS/CPCS cards and training that updates existing trade skills. Default 0."
    },
    "tools_equipment_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Tools and equipment bought for work in the year. Default 0."
    },
    "gross_cis_income_gbp": {
      "type": "number",
      "maximum": 5000000,
      "description": "Total paid by contractors in the tax year BEFORE CIS deductions (labour plus any materials invoiced), GBP. Required.",
      "exclusiveMinimum": 0
    },
    "accountancy_other_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Accountant fees, business bank charges, trade subscriptions, stationery. Default 0."
    },
    "parking_tolls_travel_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Parking, tolls, congestion/ULEZ charges for work trips, public transport and work-away accommodation. Default 0."
    },
    "tax_paid_on_other_income_gbp": {
      "type": "number",
      "maximum": 5000000,
      "minimum": 0,
      "description": "Income tax already paid on that other income (from the P60/P45). Default 0."
    }
  }
}

{
  "title": "Estimate CIS tax refund",
  "readOnlyHint": true,
  "openWorldHint": false,
  "idempotentHint": true,
  "destructiveHint": false
}

{
  "type": "object",
  "$schema": "http://json-schema.org/draft-07/schema#",
  "properties": {
    "region": {
      "enum": [
        "england_wales_ni",
        "scotland"
      ],
      "type": "string",
      "description": "Income tax bands to show. Default england_wales_ni."
    },
    "tax_year": {
      "enum": [
        "2025-26",
        "2026-27",
        "2027-28"
      ],
      "type": "string",
      "description": "'2025-26', '2026-27' or '2027-28'. Default '2025-26'."
    }
  }
}

{
  "title": "CIS subcontractor tax rates",
  "readOnlyHint": true,
  "openWorldHint": false,
  "idempotentHint": true,
  "destructiveHint": false
}

ui://splusmoney/cis-refund-card-v1.html