In this guide
How CIS deductions work
The contractor verifies the subcontractor, identifies the payment and applies the relevant deduction rules. Materials and other amounts may need to be separated from labour.
Payment statements
Give subcontractors the required payment and deduction information. Keep a clear calculation for gross payment, materials, deductions and net payment.
Monthly CIS returns
Contractors submit the required monthly return and pay deductions to HMRC by the applicable deadline. Keep evidence of submissions and payments.
Official sources
Rates and deadlines can change. Use these links to check a rate, deadline or eligibility rule.
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