Give your subcontractors their monthly CIS payment and deduction statement. Add what you paid them, and download a statement ready to send.
Your PAYE reference, from HMRC's letter when you registered as a contractor
Exactly as registered with HMRC
The rate HMRC gave you when you verified them. Subcontractors paid gross don't need a statement.
Required at the higher rate: HMRC gives it to you when the verification doesn't match
Enter amounts excluding VAT. Labour includes travel and anything else that isn't materials. Materials are what the subcontractor paid for materials, plant hire and consumables. The deduction is only taken from the labour.
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Send it to the subcontractor by the 19th. It can go by email if they've agreed to that.
Another subcontractor? Your details stay; everything else clears.
Disclaimer: This tool works out deductions from the figures you enter, following HMRC's CIS 340 guidance: the rate applies to each payment less the cost of materials, rounded down to the penny. You remain responsible for verifying each subcontractor with HMRC, deducting at the rate HMRC gives you, filing your monthly CIS return and paying the deductions over. Your business details are kept only in this browser; the subcontractor's details and payments are never stored or sent anywhere. ProWorks gives no warranty as to accuracy and accepts no liability for any loss arising from use of these statements.
Every contractor who makes a deduction has to give the subcontractor a statement for each tax month they're paid in.
A tax month runs from the 6th to the 5th. The statement is due within 14 days of the month ending, the same day as your CIS return to HMRC.
Your name and employer reference, the tax month, the subcontractor's name and UTR, the gross paid, the cost of materials and the amount deducted - plus the verification number at the higher rate.
It's the subcontractor's proof of the tax they've already paid. They add up the year's statements to claim it back on their tax return.
New to CIS? Read CIS deductions explained for how the rates work and what comes off first.