CIS Payment & Deduction Statements

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