Payment and deduction statements

Every subcontractor you pay under CIS is entitled to a payment and deduction statement for the month, due by the same 19th as the return.

Without it they cannot reclaim the tax you withheld.

Go to Tax, then CIS, pick a month, and open the statements list.

The list

A banner counts what is outstanding and names the deadline. If nobody was paid under CIS that month, it says so and no statements are due.

Each subcontractor's row shows one of:

• Issued - the statement has been sent successfully.
• Not yet issued.
• No email - post it - there is no email address on record.

A failed send is not "Issued". The obligation is not discharged until the subcontractor actually has the document.

Sending one

• By email - Kontala composes it and sends the statement as a PDF.
• By post - download the PDF and post it. There is always this route, so a missing email address is never a dead end. Record that you posted it separately.

If the figures change

If a month's payments move after you have issued statements, the subcontractors affected need corrected ones as well as a corrected return - see Your monthly CIS300 return.

Related

• Your monthly CIS300 return
• Record your CIS role