CIS Returns
The Construction Industry Scheme imposes strict monthly reporting obligations on contractors who engage subcontractors. Our CIS specialists handle verification, deduction calculations, and HMRC monthly returns so your construction business stays fully compliant without administrative burden.
Who Must Operate Under the CIS Framework?
Any UK business that makes payments to subcontractors for construction operations must register as a CIS contractor with HMRC. This includes general builders, property developers, refurbishment specialists, and facilities management firms paying for labour-only or supply-and-fix contracts. Subcontractors registered under CIS also benefit from gross payment status verification managed through our onboarding process.
Our CIS Return Processing Methodology
We verify every subcontractor against HMRC's verification service before first payment, confirming UTR numbers and CIS registration status. Monthly, we aggregate gross payments, calculate the correct 20% or 30% deduction rate per subcontractor, reconcile against your payroll or accounting software, and submit the CIS300 monthly return electronically. Year-end CIS statements (CIS340) are issued to each subcontractor automatically.
CIS Filing Deadlines & Penalty Parameters
CIS monthly returns must be filed with HMRC by the 19th of the month following the tax month in which payments were made. Electronic payment of CIS deductions is also due by the 22nd (or 19th for non-electronic). Late filing incurs penalties starting at £100 per month. We submit returns by the 10th of each month to provide a compliance buffer and issue subcontractor payment summaries within 48 hours of each submission.
Paying Too Much Tax? Let Our Dedicated UK Accountants Handle It.
From Year-End Accounts to Strategic Tax Planning, our chartered UK accountants maximise take-home pay and ensure 100% HMRC compliance.
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