Construction Industry Scheme

Record CIS deductions taken from your payments, prepare your monthly CIS300 return, and issue payment and deduction statements to subcontractors.

Under the Construction Industry Scheme a contractor deducts tax at source from what it pays a subcontractor, and hands it to HMRC on the subcontractor's behalf.

The scheme applies to construction work whatever the legal form of the business - a limited company, a sole trader or a partnership can each be a contractor, a subcontractor, or both.

Kontala does not file CIS300 returns to HMRC. It prepares the figures and the statements.

Getting set up

Record your CIS role

Contractor, subcontractor, or both - and what each turns on

As a subcontractor

CIS deductions taken from you

Invoice as a subcontractor, then record what was deducted

As a contractor

Your monthly CIS300 return

The monthly return, its deadline, and recording it as filed

Payment and deduction statements

The statement each subcontractor is entitled to, every month