What is your role in a construction payment?
A construction business may pay subcontractors, receive payments as a subcontractor or do both. Explain your role in each arrangement. The relevant CIS task depends on the facts and should not be inferred just from calling somebody a contractor.
Reporting CIS payments
For contractors, payment records support the CIS return. Keep the amounts and supporting subcontractor information organised so the reported figures can be followed back to the books. Our returns page focuses on that reporting task.
CIS returnsChecking subcontractor details
Verification is a separate step concerning subcontractor details and the payment treatment returned by HMRC. Accurate identity and business information are important. The verification page explains the records to gather before trying to resolve a mismatch.
subcontractor verificationKeeping job and payment records together
Use consistent references across invoices, payment records and bookkeeping. This helps connect CIS activity to job costs and business accounts. Bring your existing records to the consultation so the actual workflow can be discussed.
construction businessesYour questions, answered.
Is CIS the same as employee payroll?
No. Employee payroll and CIS are different processes. Employment status must be considered on the facts.
When should a subcontractor be verified?
Check the current HMRC requirements before payment. New subcontractors and some previously used subcontractors require verification.
What records support a CIS return?
Payment records, subcontractor details and relevant deduction information need to support the figures reported.