£CIS StatementsPayment & deduction, done

CIS explained

What is a CIS payment and deduction statement?

A CIS Payment and Deduction Statement is the document a contractor is required to give each subcontractor they've paid under the Construction Industry Scheme, setting out what was paid, what was deducted, and why. It's the subcontractor's evidence of tax already deducted at source, which they use when they do their own tax return. Getting it right, and getting it out on time, is a legal obligation on the contractor, not an optional courtesy.

Open the tool
Who has to give one
Any contractor registered under CIS who pays a subcontractor for construction work must give them a statement for each tax month they were paid in, even if the deduction was 0% because the subcontractor is registered for gross payment.
What it must show
The contractor's name and employer (PAYE) reference, the subcontractor's name and UTR, the gross amount paid, the cost of materials excluded from the deduction, and the amount deducted. A verification number is only needed if the subcontractor is unverified and being deducted at 30%.
When it's due
Within 14 days of the end of the tax month the payment relates to. The CIS tax month runs 6th to 5th, not the calendar month, which is where hand-tracking most often goes wrong.

Frequently asked questions

Is a CIS statement the same as an invoice?

No. An invoice is the subcontractor billing the contractor for work; the CIS statement is the contractor telling the subcontractor what was deducted and why. Some contractors combine the information onto one document, but the CIS statement's required content is separate from invoicing.

Do I need to give a statement if the deduction was 0%?

Yes. A subcontractor registered for gross payment still gets a statement showing the payment and a 0% deduction. Only the amount changes, not the requirement.

What happens if I'm late?

Late or missing CIS300 returns carry HMRC penalties starting at £100 and rising with lateness. Statements to subcontractors don't carry a separate penalty in the same way, but a subcontractor without their statement can't properly account for the tax already deducted, which causes real disputes.

How do I actually produce the statements each month?

By hand for a small handful of subcontractors, or with a tool that takes a spreadsheet of what you paid and generates every statement at once. Our CIS statement generator does the latter, including the CIS300 totals for your return.

Free to preview, one-off payment to unlock the full batch. Your payment data never leaves your device.

Generate your statements