Contractors are required to make monthly construction industry scheme (CIS) returns to HMRC1. Note that there are no specific annual contractor returns under the CIS. The monthly return, which must be in an approved format, must be made within 14 days of the end of the tax month (ie by the 19th of the month) by a contractor making contract payments or payments that would be contract payments but for the exceptions in FA 2004, s 60 (see E5.545)2.
From 2016/17 the return must be delivered electronically (see E5.555) unless there are religious grounds or a specific authorisation on practical considerations for not doing so3.
Contents of the CIS return
The return must contain the following information4:
- Ìý
•ÌýÌýÌýÌý the contractors' name
- Ìý
•ÌýÌýÌýÌý the contractor's unique taxpayer reference (UTR) and Accounts Office reference
- Ìý
•ÌýÌýÌýÌý the tax month to which the return relates, and
- Ìý
•ÌýÌýÌýÌý in respect of each subcontractor to whom, or to whose nominee, payments under construction contracts were
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:08