UK CIS Integration
Updated 1 day ago
1 min read
Overview
Construction Industry Scheme (CIS) — contractors must verify subcontractors, deduct tax, submit monthly returns, and issue statements.
Deduction Rates
| Status | Rate |
|---|---|
| Gross (HMRC-approved) | 0% |
| Standard (verified) | 20% |
| Higher (unverified) | 30% |
Tax Months
CIS tax months run from the 6th to the 5th (not calendar months). Filing deadline is the 19th of the month.
What You Can Do
- Verify subcontractors with HMRC.
- Submit the monthly CIS300 return, including nil returns.
- Produce PDF payment and deduction statements for subcontractors.
- Identify transactions subject to the domestic reverse charge (where both parties are VAT registered and the work is supplied onward).
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