What are CIS Returns? A Complete Guide for UK Contractors

byDaniel Greenaway/Published:19th November 2025/inContractors, Tax

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If you work in the UK construction industry, chances are you’ve dealt with the Construction Industry Scheme (CIS) at some point. The scheme was introduced by HMRC to help prevent tax evasion and ensure that tax is deducted correctly at source from subcontractor payments. In other words: it keeps the sector compliant, structured, and accountable.

Where many businesses start to feel less confident is with the monthly CIS Return. Contractors often aren’t sure what needs to be reported, who must submit the return, which deadlines apply, or what happens if something goes wrong.

A CIS Return is HMRC’s monthly check-in to confirm you’ve accurately recorded all subcontractor payments and applied the correct rate of CIS tax (20%, 30%, or 0% for gross status). Miss a deadline, submit incorrect figures, or overlook a subcontractor verification, and HMRC can issue late filing penalties, interest charges, or open a compliance review. These can add up quickly if not managed carefully.

This post looks at what you need to know about CIS Returns in a practical, contractor-friendly way, including:

What a CIS Return actually is and how it works in day-to-day construction accounting
Who must file a CIS Return each month (and the situations where you don’t need to)
Key deadlines every UK contractor should have in their calendar
Common CIS mistakes that trigger penalties and how to avoid them with simple checks
Time-saving tools and accounting software that streamline CIS and cut admin time each month

Tip: Keep HMRC’s official CIS guidance to hand for quick reference – it’s updated regularly with rule changes and filing requirements. You can find it here: HMRC – What Contractors Must Do Under CIS.

By the end of this post, you will hopefully have a clear understanding of how CIS Returns work, how they affect your tax position, and how to stay fully compliant without unnecessary stress. And if you’d prefer an expert to take it off your plate entirely, the team at Accounting Wise can handle your CIS Returns, verify subcontractors, and keep your records audit-ready – so you can stay focused on running your business.

What are CIS Returns?

CIS Returns are monthly statutory reports that contractors must submit to HMRC under the Construction Industry Scheme (CIS). These reports give HMRC a clear, verifiable record of your subcontractor activity for the month. In practice, that means telling HMRC exactly:

Which subcontractors you paid
How much you paid each subcontractor
How much CIS tax you deducted at 20% or 30%
Which subcontractors you verified with HMRC before paying them

The core purpose behind CIS Returns is transparency. Construction is a high-risk sector for undeclared income, so HMRC uses these monthly submissions to confirm that contractors are making the correct tax deductions and that subcontractors are being taxed accurately and fairly.

If you’re a contractor (including deemed contractors such as large property businesses or organisations that spend above the CIS threshold), filing monthly CIS Returns is a legal obligation. Even if you made no subcontractor payments in a given month, you must still submit a “nil return” – failing to do so can trigger late filing penalties.

If you’re a subcontractor, you normally won’t file CIS Returns yourself. However, the information contractors report each month directly impacts your own tax position. CIS deductions recorded on these returns count as tax you’ve already paid, which means:

You may be owed a refund if too much tax has been deducted during the year
Your total tax bill will be reduced when you complete your Self Assessment or company tax return

For example, if you receive a £2,000 payment from a contractor and £400 (20%) is deducted under CIS, the contractor will include that £400 on their CIS Return. HMRC will then treat this as £400 of tax you’ve already paid, reducing your final tax bill or boosting your refund when you file your own return.

Because these figures flow directly into HMRC’s systems, incorrect or late CIS Returns can easily lead to repayment delays, penalties, compliance checks, or disputes over tax already paid. Getting them right isn’t just an admin task – it protects both you and your subcontractors from unnecessary complications.

For official HMRC guidance, you can read: HMRC – File Your CIS Return.

Who Needs to File CIS Returns?

You must file CIS Returns if HMRC classifies you as a contractor under the Construction Industry Scheme. This applies not only to traditional construction businesses, but to any organisation that pays subcontractors for construction-related work. You are treated as a contractor if you:

Pay subcontractors to carry out construction work as part of your business operations
Spend more than £3 million on construction projects within any rolling 12-month period – even if construction is not your main trade (for example: property developers, large retailers, charities, housing associations, or public bodies commissioning major building work)

If you fall into either category, filing a monthly CIS Return is a legal requirement. This applies even if you made no subcontractor payments during the period. In that case, you must still submit what HMRC calls a nil return. Missing a nil return is treated the same as missing a standard submission and can trigger automatic penalties.

Subcontractors do not file CIS Returns themselves, but they are still heavily impacted by what the contractor reports. Every deduction recorded on a contractor’s CIS Return is treated as tax the subcontractor has already paid. This means:

Sole traders claim CIS deductions back through their Self Assessment return
Limited companies claim CIS deductions as a credit against their Corporation Tax bill

This makes accurate reporting essential, as incorrect figures can delay repayments or cause tax mismatches within HMRC’s systems.

To summarise clearly:

Contractors must register for CIS and file a monthly CIS Return with HMRC.
Subcontractors keep records of deductions and reclaim them via their annual tax returns.

If you’re unsure whether your business qualifies as a contractor , particularly if you only hire subcontractors occasionally, HMRC’s rules are stricter than most people expect. Oversights can lead to higher 30% deduction rates for subcontractors, compliance checks, and avoidable penalties.

Tip: As soon as you decide to bring in subcontractors, register as a contractor with HMRC before making any payments. It’s quick to do and prevents costly issues later.

Official guidance is available here: HMRC – Contractors and Subcontractors under CIS.

How Do CIS Returns Work?

The Construction Industry Scheme is designed to make sure tax is correctly deducted and reported at every stage of the contractor–subcontractor relationship. In practice, CIS Returns follow a clear monthly workflow. Here’s how the process works step by step:

Verify each subcontractor with HMRC

Before you pay a subcontractor for the first time (or if their details change), you must verify them with HMRC. This tells you which deduction rate to apply:

20% – for most registered subcontractors
30% – for subcontractors who are not registered under CIS or where HMRC cannot match their details
0% – for subcontractors with Gross Payment Status, who are paid in full and then account for tax through Self Assessment or Corporation Tax

HMRC gives you a verification reference number for each subcontractor. You must keep this on file and include it in your CIS reporting when required.

Useful link: HMRC – Verify a subcontractor under CIS

Deduct the correct CIS tax at source

Once you know the subcontractor’s status, you must deduct CIS tax from their labour element before making payment (materials, VAT and certain other items may be excluded, depending on the invoice). The standard deduction rates are:

20% for verified, registered subcontractors
30% for unregistered or unverified subcontractors
0% for subcontractors with Gross Payment Status

These deductions are treated as advance payments towards the subcontractor’s own tax and (where relevant) National Insurance liability.

Pay the subcontractor the net amount

You then pay the subcontractor the agreed contract sum minus the CIS deduction. The deduction is not an extra cost to you as the contractor – you are simply withholding tax on HMRC’s behalf.

Example: If the labour element of an invoice is £2,000 and the subcontractor is on the standard 20% rate, you deduct £400 and pay £1,600 to the subcontractor. The £400 is passed to HMRC as CIS tax.

File the monthly CIS Return with HMRC

By the 19th of the following tax month, you must submit your CIS Return to HMRC. This can be done using HMRC’s online service or compatible commercial software. Your return must show for each subcontractor:

Total payments made (usually the labour portion)
Total CIS tax deducted
Whether they were verified and any HMRC verification reference numbers
Confirmation that you’ve considered employment status and are satisfied they are genuinely a subcontractor, not an employee

If you do not pay any subcontractors in a tax month, you must still file a nil return. HMRC’s system will generate late filing penalties if a return (including a nil one) is not received on time.

Useful link: HMRC – File your monthly CIS Return

Pay the CIS deductions over to HMRC

The CIS tax you deduct is then paid to HMRC, usually as part of your wider PAYE and NIC liability if you operate a payroll scheme. Payment deadlines are:

By the 22nd of the following month if paying electronically
By the 19th of the following month if paying by post

Missing payment deadlines can result in interest charges and penalties, even if the CIS Return itself was filed on time.

Tip: Set up calendar reminders for both the 19th (CIS filing) and the 22nd (PAYE/CIS payment) each month. Many contractors also use cloud accounting software that integrates CIS, automates deductions, and prepares CIS Returns for submission – significantly reducing admin time and the risk of human error.

CIS Return Deadlines

Staying on top of CIS deadlines is essential if you want to avoid unnecessary penalties and keep HMRC firmly onside. CIS operates on a strict monthly cycle, and even small delays can lead to escalating fines. Here are the two dates every contractor should have pinned to their calendar:

Submission deadline: Your CIS Return must reach HMRC by the 19th of every month. Each return covers subcontractor payments made during the previous tax month (running from the 6th of one month to the 5th of the next).
Payment deadline: Any CIS tax you deducted must be paid to HMRC by the 22nd of the following month if paying electronically, or by the 19th if making a postal payment. These payments are usually submitted alongside your PAYE and NIC liabilities.

Penalties for Late Filing

HMRC’s CIS penalty system is automatic, strict, and designed to escalate the longer a return remains unfiled. Even if you have no subcontractor payments to report, missing a submission triggers the same fines:

1 day late: £100
2 months late: £200
6 months late: £300 or 5% of the CIS deductions (whichever is higher)
12 months late: £300 or 5% of the CIS deductions (whichever is higher),
plus potential extra penalties of up to £3,000 for deliberate withholding or serious non-compliance

These penalties apply per return, meaning multiple missed months can add up quickly. Contractors who repeatedly file late may also find themselves subject to HMRC compliance checks.

Useful link: HMRC – CIS Penalties and Late Filing Rules

Tip: Always submit a nil return if you haven’t made any payments to subcontractors. HMRC doesn’t assume inactivity – without a filed return, the system still treats the month as overdue, and penalties are issued automatically.

CIS Returns for Contractors and Sub-contractors

CIS Tax Returns

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Records You Must Keep

Under the Construction Industry Scheme, contractors are legally required to maintain clear, accurate, and complete records of all subcontractor activity. These records form the backbone of your CIS compliance and help HMRC verify that the correct tax has been deducted and reported. During an inspection or compliance check, HMRC can request these documents at any time and gaps in your records can lead to penalties or delays in resolving enquiries.

As a contractor, you must keep the following:

Subcontractor invoices – detailing the work carried out, the labour/material split (where applicable), and the total amount charged.
Payment statements – evidence of all payments made to subcontractors, including dates, amounts, and payment methods.
Deduction statements – official CIS statements issued to each subcontractor showing how much tax was withheld and at what rate. These are essential for subcontractors reclaiming CIS deductions through Self Assessment or Corporation Tax.
Verification results from HMRC – including verification reference numbers and confirmation of each subcontractor’s deduction status (20%, 30%, or gross payment status).
Monthly CIS Returns – copies of every CIS Return submitted to HMRC, including nil returns.
Employment status checks – evidence that you have assessed whether each worker should be treated as an employee or a subcontractor (an often overlooked requirement in CIS compliance).

HMRC requires contractors to keep these records for at least three years. However, many businesses retain them for five to six years to ensure complete traceability should HMRC open a historic enquiry or request clarification on older returns.

Tip: Digital record-keeping is the simplest way to stay compliant. Cloud software such as Xero, QuickBooks Online, and specialist CIS platforms can automate deduction statements, store verification details, and generate HMRC-ready CIS Returns. Not only does this streamline admin, but it also ensures you’re audit-ready at all times.

For full guidance, see: HMRC – Keeping CIS Records.

CIS Refunds for Subcontractors

Because CIS tax is deducted at source and calculated on the gross amount paid before business expenses are considered – subcontractors frequently end up overpaying tax during the year. This is especially common for subcontractors who purchase tools and materials, travel between sites, or incur substantial business expenses. At the end of the tax year, these deductions can be reclaimed through HMRC’s refund process.

How CIS Refunds Are Claimed

Limited companies– CIS deductions withheld throughout the year can be offset against the company’s PAYE liabilities (covering Income Tax and National Insurance due for employees). If deductions exceed PAYE liabilities, the company can either:
- Apply for a direct refund from HMRC, or
- Ask HMRC to offset the balance against upcoming Corporation Tax liabilities.
HMRC typically requests supporting evidence such as CIS deduction statements and payroll records before processing a repayment claim.
Sole traders and partnerships – CIS deductions are reclaimed through the Self Assessment tax return. The total CIS tax deducted is treated as an advance payment towards the subcontractor’s final tax bill. If too much has been withheld, HMRC issues a refund once the return has been reviewed and processed.

Example

A subcontractor earns £30,000 during the tax year. With CIS deductions taken at the standard 20% rate, contractors have withheld £6,000.

However, after accounting for legitimate business expenses, such as tools, protective equipment, travel costs, and professional fees, their taxable profit is £22,000.

On that profit, their actual tax liability is £3,500.

This means the subcontractor is owed a refund of £2,500 from HMRC (£6,000 deducted – £3,500 actual tax due).

Why Refunds Matter

For many subcontractors, CIS refunds are a significant annual cash flow boost. Seasonal fluctuations, unpredictable workloads, and upfront material costs mean that reclaiming overpaid tax can provide essential breathing room – particularly during quieter months.

Delays can occur if records are incomplete, so staying organised throughout the year is crucial.

Tip: Keep every CIS deduction statement issued by contractors and document all allowable expenses as they occur. Subcontractors who keep clean records generally receive refunds faster and can reclaim more accurately.

More information: Claiming a CIS Refund as a Subcontractor – HMRC.

Common CIS Return Mistakes

On the surface, filing CIS Returns looks fairly simple, but the scheme has a lot of moving parts, and even minor errors can trigger penalties, distort subcontractor tax records, or invite unwanted attention from HMRC. Below are some of the most frequent mistakes contractors make, along with practical ways to avoid them.

Missing the monthly filing deadline
CIS Returns must be submitted by the 19th of every month. HMRC’s penalty system is automatic, starting at £100 for being just one day late and escalating quickly. A missed deadline can also cause delays in processing subcontractor refunds and create compliance red flags. Setting up automated reminders or using CIS-enabled accounting software significantly reduces the risk of missing a filing date.
Incorrectly verifying subcontractors
Every new subcontractor must be verified with HMRC before you pay them. Errors during verification – such as entering incorrect UTRs, matching the wrong business type, or misunderstanding the status (20%, 30%, or gross payment) – can result in the wrong deduction rate being applied. This not only frustrates subcontractors but may require corrective submissions later. Always keep a copy of HMRC’s verification confirmation and reference number for your records.
Misreporting payments or deductions
A common issue is mixing up labour-only amounts with total invoice values, or inputting the wrong deduction figures into the monthly return. Misreporting can distort your PAYE liability, affect subcontractor tax records, and trigger HMRC compliance checks. Ensuring that labour, materials, VAT, and deductions are correctly separated on invoices helps maintain accuracy.
Not keeping accurate or complete records
HMRC requires contractors to keep detailed CIS records for a minimum of three years, including invoices, payment evidence, deduction statements, and verification results. Missing or incomplete records make it harder to defend against penalties or challenge HMRC decisions. Using digital systems such as Xero, QuickBooks Online, or specialised CIS software reduces the risk of lost paperwork and makes audits far easier to manage.
Failing to issue deduction statements to subcontractors
Contractors must give subcontractors a formal monthly deduction statement. Without this, subcontractors cannot reclaim CIS tax through Self Assessment or Corporation Tax. Missing or late deduction statements often lead to repayment delays, disputes, and unnecessary admin for both sides. Most CIS-enabled software can automate these statements, so they’re issued as soon as payments are processed.
Ignoring employment status obligations
One often-overlooked requirement is confirming that each worker is genuinely self-employed. Treating someone as a subcontractor when they should be an employee can lead to PAYE liabilities, penalties, and interest. HMRC expects contractors to perform an employment status check, especially where long-term or repetitive work is involved.

Even small mistakes can snowball into major problems, from financial penalties to subcontractors overpaying tax or experiencing delays in reclaiming deductions. Taking a proactive approach to CIS compliance, or partnering with a specialist accountant, is the safest way to stay on track and minimise risk.

More information: GOV.UK – Penalties and obligations under CIS.

How an Accountant Can Help with CIS Returns

The Construction Industry Scheme is one of the most compliance-heavy tax areas for UK businesses. With strict verification rules, monthly filing deadlines, and automatic penalties for even small mistakes, managing CIS on your own can quickly become overwhelming. Working with an accountant who specialises in CIS ensures everything is handled accurately, efficiently, and fully in line with HMRC requirements.

At Accounting Wise, we provide complete CIS support for both contractors and subcontractors. Our service goes far beyond simply filing monthly returns – we help you build a compliant, streamlined process that protects your business and improves cash flow.

CIS registration with HMRC – We guide you through registering as a contractor or subcontractor, ensuring your HMRC account is set up correctly from day one.
Monthly CIS Returns – We prepare and file your CIS Returns on time every month, including nil returns where required, so you never risk late filing penalties.
Payment management – We make sure all CIS deductions are correctly calculated, recorded, and paid to HMRC as part of your PAYE scheme.
Deduction statements for subcontractors – We issue fully compliant monthly CIS deduction statements, helping your subcontractors reclaim their tax without delay.
Reconciliation of CIS deductions – We match all CIS deductions against PAYE and Corporation Tax to ensure your accounts and HMRC records stay fully aligned.
Claiming refunds – We handle refund claims with HMRC for subcontractors and limited companies, helping you recover any overpaid tax as quickly as possible.

Why Professional Support Matters

Avoid HMRC penalties – Professional oversight ensures deadlines are met, verification checks are accurate, and deductions are reported correctly.
Save time – CIS can be admin-heavy; outsourcing frees you up to focus on running projects and growing your business.
Improve cash flow – Smooth reconciliation and prompt refund claims make a measurable difference to subcontractor and contractor cash flow.
Complete peace of mind – With experts managing your CIS obligations, you know your compliance is handled properly and your risks are reduced.

For official guidance, you can refer to: GOV.UK – CIS guidance for contractors and subcontractors.

Final Thoughts on What CIS Returns are

So, what are CIS Returns? In simple terms, they are the monthly reports contractors must submit to HMRC under the Construction Industry Scheme – confirming payments made to subcontractors and the tax deducted at source. These returns keep HMRC informed, ensure subcontractors receive credit for the tax they’ve already paid, and help maintain compliance across the construction supply chain.

If you’re a contractor, filing accurate and timely CIS Returns isn’t optional – it’s a legal requirement that protects you from penalties and compliance issues. And if you’re a subcontractor, keeping track of your CIS deductions ensures you can reclaim overpaid tax and manage your cash flow more effectively.

If you need help managing your CIS Returns, submitting monthly filings, or reclaiming CIS refunds, Accounting Wise is here to make the process smooth and stress-free. We work with contractors and subcontractors across the UK, handling registration, verification, monthly filings, deductions, and refund claims – so you can focus on running your projects with confidence.

Get in touch today for expert CIS support: Accounting Wise.

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What are CIS Returns FAQ

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What is a CIS Return?

A CIS Return is a monthly report that contractors must file with HMRC under the Construction Industry Scheme. It details payments made to subcontractors, tax deductions withheld, and verification checks carried out. Returns must be filed by the 19th of each month.

Do subcontractors need to file CIS Returns?

No. Subcontractors do not file CIS Returns. However, the deductions contractors report count as tax already paid, which subcontractors reclaim through Self Assessment (sole traders) or Corporation Tax/PAYE (limited companies).

What happens if I miss the CIS filing deadline?

HMRC issues automatic penalties starting at £100 for filing even one day late. Penalties increase at 2, 6, and 12 months, and multiple missed months can lead to significant fines or compliance checks.

Do I need to file a CIS Return if I didn’t use any subcontractors this month?

Yes. Contractors must still submit a nil return. HMRC does not assume inactivity – failing to submit a nil return triggers the same penalties as missing a standard return.

How do I verify a subcontractor with HMRC?

You verify subcontractors through HMRC’s online service or approved accounting software. Verification confirms whether the subcontractor should be paid at 20%, 30%, or 0% (Gross Payment Status). Contractors must keep verification reference numbers on file.

Which expenses are excluded from CIS deductions?

CIS deductions apply to the labour-only portion of an invoice. Materials, consumables, plant hire (without operator), VAT, and certain travel expenses may be excluded. Contractors must clearly separate labour and materials on invoices to avoid errors.

How long must CIS records be kept?

HMRC requires contractors to keep CIS records for at least three years. Many businesses keep them for up to six years to cover possible HMRC inquiries or disputes.

How do subcontractors claim a CIS tax refund?

Sole traders claim CIS deductions through their Self Assessment tax return. Limited companies offset CIS deductions against PAYE liabilities or request a refund from HMRC if deductions exceed their liabilities. Accurate deduction statements are essential for the process.

Glossary of Key CIS Terms

Construction Industry Scheme (CIS) – A UK tax scheme requiring contractors to deduct tax at source from payments made to subcontractors. It helps HMRC ensure the correct tax is paid within the construction sector.

CIS Return – The monthly report contractors must file with HMRC, detailing subcontractor payments, tax deductions, and verification checks.

Subcontractor Verification – The mandatory process of checking a subcontractor’s tax status with HMRC before making payments. This determines whether the deduction rate is 20%, 30%, or 0% (Gross Payment Status).

Gross Payment Status (GPS) – A special HMRC status allowing subcontractors to be paid in full without CIS deductions. Instead, they pay tax via Self Assessment or Corporation Tax.

Deduction Statement – A monthly document that contractors must provide to subcontractors showing the gross amount paid, deductions made, and the net amount received. Essential for reclaiming CIS tax.

Nil Return – A CIS Return submitted for months where no subcontractor payments were made. Still mandatory; failing to file triggers penalties.

PAYE (Pay As You Earn) – HMRC’s system for collecting Income Tax and National Insurance from salaries. Contractors usually pay CIS deductions to HMRC through their existing PAYE scheme.

UTR (Unique Taxpayer Reference) – A 10-digit ID issued by HMRC to identify individuals and businesses for tax purposes. Needed to verify subcontractors under CIS.

Verification Reference Number – The confirmation number HMRC issues when a subcontractor’s tax status is checked. Contractors must record this as part of their CIS records.

Tax Month – The accounting period for CIS, running from the 6th of one month to the 5th of the next. CIS Returns are always due by the 19th of the following month.

CIS Deduction Rates – The three possible tax deduction rates under CIS: 20% (registered subcontractors), 30% (unregistered), and 0% (gross payment status).

CIS Penalties – Financial charges issued by HMRC for late, incorrect, or missing CIS Returns. Penalties start at £100 and escalate sharply over time.

HMRC Compliance Check – A review by HMRC to ensure contractors are correctly applying CIS rules, verifying subcontractors, and keeping proper records.

CIS Refund – A repayment that subcontractors can claim when too much tax has been deducted at source. Claimed through Self Assessment (sole traders) or via PAYE/Corporation Tax (limited companies).

Labour-Only Payment – The portion of a subcontractor’s invoice that relates to labour. Deductions are applied to labour costs only (materials, VAT, and some other costs may be excluded).

Employment Status Check – The assessment contractors must carry out to confirm a worker is genuinely self-employed. HMRC expects this to be considered before applying CIS.

MTC (Making Tax Digital for Income Tax) – An HMRC initiative requiring digital records and software-based submissions. Though separate from CIS, it affects many subcontractors filing Self Assessment.

CT600 – The Corporation Tax return used by limited companies. Companies claiming CIS refunds may have deductions offset against Corporation Tax through this form.

CIS Software – Specialist tools (like Xero CIS, QuickBooks CIS, or HMRC CIS Online) that automate verification, deduction calculations, and CIS Return submissions.

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