From 6 April 2026, mainstream construction contractors can no longer leave a CIS reporting month unanswered simply because no subcontractors were...
CIS Nil Returns Are Back: What Contractors Must File From April 2026
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CIS
How a Limited Company Reclaims CIS Deductions
When a limited company works as a subcontractor, the paying contractor may deduct Construction Industry Scheme tax from the labour element of its...
How to Verify a Subcontractor and Keep the Right CIS Evidence
Verifying a subcontractor is not a one time identity check. It is the process contractors use to confirm Construction Industry Scheme registration...
CIS Monthly Return Deadlines: What Main Contractors Need to Submit by the 19th
Main contractors must submit a CIS monthly return to HMRC by the 19th following the end of each CIS tax month. Missing this deadline can lead to...
CIS Year-End Procedures: A Construction Accountant’s Guide
The Construction Industry Scheme runs on a monthly cycle, verify, deduct, report, repeat. That rhythm is exactly why year-end catches so many...
CIS Deduction Rates Explained: 0%, 20%, and 30% — Who Pays What
If you run a construction business in the UK, whether as a contractor or subcontractor, CIS is likely part of your regular admin. A key question is...
Mandatory Monthly Nil Returns Are Back: What CIS Contractors Must Do From April 2026
From 6 April 2026, HMRC reinstated a rule that many construction contractors had forgotten about. If your business did not pay any subcontractors in...
A Guide to Filing Your CIS 300 Monthly Return With HMRC
If you pay subcontractors for construction work, filing a CIS 300 monthly return is a core HMRC responsibility. It records the payments you have...