Keep CIS records aligned from payment to return
Meet contractor and subcontractor CIS duties
The Construction Industry Scheme creates different responsibilities for contractors and subcontractors. We explain the duties that apply, including registration, subcontractor verification, deduction calculations and payment statements. Each return needs records that support who was paid, how deductions were calculated and when payments were made. We prepare and submit CIS information to HMRC using the details supplied, while checking the figures against bookkeeping and bank activity. This helps identify differences before they carry into later periods.
Connect deductions with tax and cash flow
CIS does not sit separately from the rest of the accounts. Deductions suffered by a subcontractor feed into the wider tax position, while contractor deductions must agree with payments and HMRC submissions. We can connect CIS administration with payroll, year-end accounts and cash-flow planning, giving you a clearer view of liabilities and amounts recoverable or available for offset. We also explain the information needed when a worker's role or status changes, so records follow the underlying arrangement.
Frequently asked questions
What is the difference between a CIS contractor and subcontractor?
A contractor pays others for construction work and has verification, deduction and reporting duties. A subcontractor is paid under the scheme and may have tax deducted. Some businesses can be both.
What information supports a CIS return?
We need subcontractor details, verification information, gross payment figures, relevant materials and deductions, plus supporting payment records. Complete information helps us reconcile the return before submission.
How are CIS deductions suffered dealt with?
Deductions suffered form part of the subcontractor's wider tax position. The treatment depends on the business structure and records, so we reconcile statements and explain how the amounts feed into relevant returns.