CIS returns and bookkeeping for contractors and subcontractors
Specialist CIS bookkeeper in Verwood. Monthly CIS returns, subcontractor verification, statements and refunds for builders and trades across Dorset.
Free quote – just ask
What’s included
- Verifying new subcontractors with HMRC before you pay them
- Calculating the correct deduction (0%, 20% or 30%) on the labour element
- Filing your monthly CIS300 return by the 19th – including nil returns
- Payment and deduction statements sent to your subcontractors on time
- Recording CIS suffered so subcontractors get back what they’re owed
- Reclaiming CIS deductions through payroll for limited companies
- Handling the VAT domestic reverse charge on construction invoices
- Help applying for, or keeping, gross payment status
CIS done properly, every month
The Construction Industry Scheme is one of HMRC’s least forgiving regimes. Penalties start at £100 for a late return and increase from there – even when you owe nothing. As a specialist CIS bookkeeper in Verwood, I take care of verification, deductions, returns and statements for contractors across Dorset, so you can concentrate on the job.
For contractors
Before you pay a new subcontractor, they must be verified with HMRC to find out which rate of deduction to apply. I verify them, work out the deduction on the labour element of each invoice (materials, plant hire and VAT aren’t subject to CIS), file your monthly return and send statements to each subcontractor by the deadline. You’ll get a monthly summary of how much to pay HMRC and when.
For subcontractors
If you work for main contractors, you’re likely to have 20% deducted from your pay – or 30% if you’re not registered. Keeping accurate records of those deductions and your expenses means you pay the right amount of tax and get back what’s owed. Many subcontractors I speak to in Verwood, West Moors and Ferndown are owed refunds they didn’t know about.
The CIS calendar
| What | When |
|---|---|
| CIS tax month | 6th of one month to the 5th of the next |
| Monthly CIS300 return due | 19th of the month |
| Payment to HMRC (electronic) | 22nd of the month |
| Statements to subcontractors | Within 14 days of the end of the tax month |
Common CIS mistakes I fix
- Deducting CIS from the whole invoice, including materials
- Paying a new subcontractor before they’ve been verified
- Missing nil returns in quiet months
- Subcontractors not claiming back deductions, or claiming twice
- Charging normal VAT when the domestic reverse charge should apply
Are you a “deemed contractor”?
CIS isn’t just for builders. Businesses outside construction – such as property developers, large landlords or retailers fitting out shops – can become “deemed contractors” if they spend more than £3 million on construction work in 12 months. If that might be you, I can help you check.
CIS returns in Verwood, Ferndown and across Dorset
East Dorset has a strong building and trades community, from groundworkers and roofers in Verwood and West Moors to kitchen fitters in Ferndown and developers in Poole and Christchurch. I understand how your business works – materials versus labour, retentions, weekly payroll and the VAT reverse charge – and keep everything tidy for your accountant. See how I help on my construction bookkeeping page.
CIS returns: frequently asked questions
When is the CIS return due?
The CIS tax month runs from the 6th of one month to the 5th of the next. Your return must reach HMRC by the 19th – for example, the return for 6 May to 5 June is due by 19 June.
What if I didn’t pay any subcontractors this month?
You still need to tell HMRC, either by submitting a nil return or by letting them know you’ll be inactive. Otherwise late-filing penalties can build up.
I’m a subcontractor. Can I get my CIS deductions back?
Yes. If you’re a sole trader, deductions are set against your tax bill through your tax return, often leading to a refund. Limited companies can offset them against their PAYE and reclaim any excess. I make sure every deduction is recorded.
What are the penalties for a late CIS return?
HMRC charges £100 as soon as a return is late, a further £200 if it’s two months late, and more after six and twelve months – even if you had nothing to pay. Filing on time every month avoids all of this.
Do I need to verify a subcontractor I’ve used before?
Not if you’ve included them on a CIS return in the current or previous two tax years. Otherwise, you must verify them before you pay them. I keep track of this for you.
Can you help me get gross payment status?
Yes. Gross payment status means you’re paid without deductions, which helps cash flow. HMRC checks your business, turnover and compliance history. I’ll check whether you qualify, help keep your tax affairs on time so you stay eligible, and support your application.
CIS returns across East Dorset
CIS returns for businesses in: