Filing CIS Returns

Filing CIS Returns

You must file a CIS return with HMRC every month, even if you have no subcontractor payments to report (nil return).

Creating a CIS Return

1. Go to HMRC > CIS
2. Click New Return
3. Select the tax month and tax year
4. The return is created in Draft status

Adding Deductions Manually

On the edit page, you can manually add deductions:

1. Click Add Deduction
2. Enter the subcontractor name, UTR, verification number
3. Select the tax treatment
4. Enter the gross amount and cost of materials
5. The deduction amount is calculated automatically

Importing from Bills

If you've recorded CIS bills for the period, you can import them automatically:

1. Open the CIS return for editing
2. Click Import from Bills
3. The system finds all CIS bills with payment dates within the return period
4. Deduction records are created automatically from the bill and supplier data

This saves time and ensures accuracy — no need to re-enter information that's already in your bills.

Submitting to HMRC

Once you've reviewed the deductions:

1. Go back to the CIS return detail page
2. Click Submit to HMRC
3. Review the summary in the confirmation modal
4. Click Confirm & Submit

The return is submitted electronically to HMRC. You'll see a confirmation with the submission reference.

Nil Returns

If you had no subcontractor payments in a month:

1. Create the return as normal
2. Mark it as a nil return on the edit page
3. Submit it to HMRC

Failing to file a nil return counts as a late filing and may result in penalties.

Deadlines & Penalties

• CIS returns are due by the 19th of the month following the tax month
• For tax month 1 (6 April - 5 May), the return is due by 19 June
• Late filing penalties: £100 per month late, per 50 subcontractors (or part thereof)
• Penalties increase for consecutive months of late filing