When is the CIS return due?
By the 19th of each month, covering the tax month ending on the 5th. Late returns attract fixed penalties that escalate the longer they are outstanding.
CIS accounting
CIS handled properly, every month.
We provide specialist accounting support for construction contractors and subcontractors operating under the Construction Industry Scheme. We can help with CIS registrations, monthly CIS returns, subcontractor verification, deductions, payroll, VAT and year-end accounts. With experience supporting construction businesses, we understand the specific tax and accounting challenges the industry faces and help you stay compliant while keeping your finances organised.
- Verified before paid. Every subcontractor checked with HMRC first.
- Right rate applied. 20%, 30% or gross, evidenced either way.
- Filed by the 19th. Return in, statements issued, every month.
CIS monthFiled
Subcontractors verified
Done
Deductions applied
20%
Monthly return
By the 19th
Statements issued to every subcontractor
The monthly cycle
Verify, deduct, file, issue statements.
For main contractors and subcontractors who need CIS, VAT and payroll running as one routine.
Registration
Contractor and subcontractor registrations set up properly.
Verification
Every new subcontractor verified before the first payment run.
Monthly returns
Filed by the 19th with deduction statements issued.
Reverse charge & payroll
The VAT and payroll pieces that CIS always touches.
In practice
Built around how construction actually works.
CIS runs to a fixed monthly rhythm, and each step depends on the one before it. Subcontractors are verified before they are paid, the right deduction rate is applied, the return is filed by the 19th, and every subcontractor receives a statement.
We run that cycle so it does not depend on someone remembering it during a busy month on site.
- CIS registration for contractors and subcontractors.
- Subcontractor verification with HMRC before payment runs.
- 20% or 30% deductions applied correctly, with gross status handled where it applies.
- Monthly returns filed and deduction statements issued to every subcontractor.
Beyond the return
CIS does not sit on its own.
CIS interacts with VAT through the domestic reverse charge, with payroll where you have employees as well as subcontractors, and with the year end where subcontractor deductions are set against liabilities or refunded.
Treating them as one piece of work is what keeps the position straight.
- Domestic VAT reverse charge applied correctly alongside CIS.
- Payroll run for employees, separately from subcontractor payments.
- CIS suffered reclaimed through the payroll or the return, as appropriate.
- Year-end accounts and tax returns prepared from the same records.
How it starts
Three steps, no upheaval.
Tell us where you are
A short call about how cis accounting is handled today and what is causing friction.
We set the routine
Records, deadlines and handover organised, including professional clearance from your current accountant if you are switching.
You see everything early
Work finished ahead of deadlines, figures explained in plain English, and one specialist who answers.
Who this helps
Built for the sectors we know best.
Frequently asked questions
CIS Accounting questions we hear most.
What deduction rate applies?
20% for subcontractors verified with HMRC, 30% for those who cannot be verified or are not registered, and 0% where gross payment status has been granted.
Can subcontractors reclaim CIS deductions?
Yes. Deductions suffered are set against your tax liability. Limited company subcontractors usually reclaim through the payroll scheme; sole traders through Self Assessment.
Related services
What this usually sits alongside.
Need help with your accounts?
Speak to our Harrow accountants today. Tell us how cis accounting works in your business now, and we will tell you how we would run it.