## CIS Payment & Deduction Statements As a contractor, you are legally required to provide each subcontractor with a written statement of deductions within 14 days of the end of each tax month. ### Downloading a Single Statement 1. Go to **HMRC > CIS** and open the relevant return 2. In the deductions table, click the **download** icon next to a subcontractor 3. A PDF statement is downloaded for that individual subcontractor ### Downloading All Statements To download statements for all subcontractors in a return: 1. Open the CIS return 2. Click **Download Statements** in the header 3. If there are multiple subcontractors, you'll receive a ZIP file containing one PDF per subcontractor 4. If there's only one subcontractor, the PDF downloads directly ### What's on a Statement Each CIS payment and deduction statement includes: **Contractor Details** - Company name and address - Employer Tax Reference (PAYE reference) - Unique Taxpayer Reference (UTR) **Subcontractor Details** - Name - Unique Taxpayer Reference (UTR) - Verification number **Payment Details** - Tax month and period dates - Tax treatment applied (Gross, Net, or Higher Rate) **Amounts** - Gross amount paid (total before deduction) - Cost of materials (excluded from deduction) - Amount liable to deduction (gross minus materials) - CIS deduction amount - Net amount payable ### Why Statements Matter - **Legal requirement** — Failure to provide statements can result in penalties - **Subcontractor's records** — Subcontractors use these statements to offset CIS deductions against their own tax liability - **HMRC compliance** — Statements prove you've made and reported the correct deductions - **Deadline** — Must be provided within 14 days of the end of the tax month