CIS Compliance Hub: UK Construction Tax Guides
Problem: CIS compliance mistakes lead to penalties, incorrect deductions, and strained subcontractor relationships. Keeping track of verification status and expiry dates is a headache. Outcome: Get the calculators, checklists, and templates you need to stay HMRC compliant and pay your subcontractors correctly.
Free CIS deductions calculatorVerification checklist & guidesSubcontractor tracking templatesHMRC compliant
Free Resources
Download templates, use calculators, and read guides - all free, no signup required.
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CIS Verification Checklist
Understand what "verified" really means and ensure you have everything needed for HMRC compliance.
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Interactive Calculator
CIS Deductions Calculator
Calculate CIS deductions instantly. Handles verified, unverified, and gross payment status.
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Downloadable Templates
Approved Subcontractor List Template
Track approved subcontractors, verification status, and compliance document expiry dates.
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Frequently Asked Questions
Common questions about cis compliance hub.
What is CIS and who does it apply to?
The Construction Industry Scheme (CIS) is a UK tax scheme where contractors deduct money from subcontractor payments and pass it to HMRC. It applies to all contractors paying subcontractors for construction work, including labour-only and materials-and-labour contracts.
What are the current CIS deduction rates?
There are three CIS deduction rates: 0% for subcontractors registered for gross payment, 20% for registered (verified) subcontractors, and 30% for unregistered or unverified subcontractors. Materials costs are not subject to CIS deductions.
What does "verified" mean in CIS?
Verification is the process of checking a subcontractor's details with HMRC before making payment. HMRC confirms the subcontractor's name, UTR (Unique Taxpayer Reference), and the correct deduction rate to apply. Verification must be done for each new subcontractor and periodically re-verified.
What information do I need to verify a subcontractor?
For individuals: name, UTR, and National Insurance number. For companies: company name, UTR, and company registration number. For partnerships: partnership name, UTR, and partner details. You can verify online through HMRC or by phone.
How often must I submit CIS returns?
CIS returns must be submitted monthly to HMRC, by the 19th of each month following the tax month (which runs from 6th to 5th). Late returns incur penalties starting at £100 and increasing for continued non-compliance.
Are materials subject to CIS deductions?
No. CIS deductions only apply to the labour element of payments. If a subcontractor supplies both labour and materials, the materials cost should be excluded from the CIS calculation. You need clear invoicing to separate these costs.