{"id":1126,"date":"2026-09-07T07:33:47","date_gmt":"2026-09-07T07:33:47","guid":{"rendered":"https:\/\/tax2u.co.uk\/blog\/?p=1126"},"modified":"2026-09-07T07:34:15","modified_gmt":"2026-09-07T07:34:15","slug":"cis-tax-return-preparation-what-subcontractors-should-check-now","status":"publish","type":"post","link":"https:\/\/tax2u.co.uk\/blog\/2026\/09\/07\/cis-tax-return-preparation-what-subcontractors-should-check-now\/","title":{"rendered":"CIS tax return preparation: what subcontractors should check now"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">For many construction workers, the amount taken from each payment under the Construction Industry Scheme can make tax time confusing. If you are a CIS subcontractor, preparing your records early can help you understand your tax position and make sure you receive credit for CIS deductions already paid to HMRC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your CIS deductions are not an additional tax charge. They are advance payments towards your Income Tax and National Insurance bill. When you complete your Self Assessment tax return, HMRC takes qualifying CIS deductions into account when calculating what you owe.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Check all your CIS payment and deduction statements<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Your Payment and Deduction Statements are among the most important records to collect before preparing your CIS tax return.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When a contractor makes a CIS deduction, they should give you a statement showing the payment and deduction. This must normally be provided within 14 days of the end of the relevant tax month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Check that you have statements from all the contractors you worked for during the tax year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your records should agree with your own invoices and bank payments.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Check the amount deducted under CIS<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The standard CIS deduction is currently 20% for registered subcontractors who have been successfully verified. The higher rate of 30% normally applies where the subcontractor is not registered or cannot be verified. Subcontractors with gross payment status have no CIS deductions taken from their payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do not assume every deduction is correct simply because it appears on a statement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Compare the amounts shown on your Payment and Deduction Statements with your invoices and payment records. If something looks wrong, contact the contractor promptly.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Make sure your full CIS income is included<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">When completing your Self Assessment tax return as a sole trader or partner, HMRC expects you to report the full amount of your CIS income before deductions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You then report the total CIS deductions separately. HMRC uses those deductions as credit against the tax and National Insurance calculated on your relevant profits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is important because you should not simply enter the amount that reached your bank account as your business income.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Review your CIS expenses<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Your CIS deductions are separate from your allowable business expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You should review your records for genuine business costs that may be deductible when calculating your taxable profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on your circumstances, these may include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tools and equipment<\/li>\n\n\n\n<li>Protective clothing<\/li>\n\n\n\n<li>Business insurance<\/li>\n\n\n\n<li>Vehicle and travel costs<\/li>\n\n\n\n<li>Materials you have paid for yourself<\/li>\n\n\n\n<li>Mobile phone and internet costs where applicable<\/li>\n\n\n\n<li>Accountancy and professional fees<\/li>\n\n\n\n<li>Certain training and professional costs<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC allows self employed individuals to deduct qualifying business expenses when calculating taxable profit. The exact treatment depends on the expense and your circumstances.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Be careful with travel and vehicle costs<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Travel is an important area for many CIS subcontractors, but not every journey is automatically an allowable expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You need to distinguish between genuine business travel and ordinary private journeys.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keep appropriate records of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Business mileage<\/li>\n\n\n\n<li>Fuel<\/li>\n\n\n\n<li>Parking<\/li>\n\n\n\n<li>Vehicle costs<\/li>\n\n\n\n<li>Public transport<\/li>\n\n\n\n<li>Accommodation where relevant<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">You may be able to use simplified expenses for some vehicle costs, depending on your circumstances and accounting method.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Check your materials and equipment records<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Construction work often involves purchasing materials, tools and equipment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keep receipts and invoices for costs you have paid yourself and check whether the expense is allowable or whether capital allowances or another tax treatment applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is also important to distinguish between your own business expenses and costs that were already taken into account when your contractor calculated the CIS deduction.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Check whether any deduction was incorrect<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">If you believe a contractor has made an incorrect CIS deduction, do not simply ignore the difference.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Speak to the contractor and ask them to check their records. HMRC guidance also provides procedures for dealing with incorrect CIS deductions and repayment claims.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keeping your Payment and Deduction Statements makes it much easier to investigate discrepancies.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Understand how a CIS refund works<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">A CIS refund UK claim is not simply a request to receive every deduction back.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When you complete your Self Assessment tax return, HMRC calculates your Income Tax and National Insurance liability based on your taxable profits and other relevant information. The CIS deductions already taken are then credited against that liability. If the deductions exceed the amount due, the excess may be repayable, subject to your overall tax position.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So, the amount refunded depends on your complete tax position rather than simply the total CIS deductions shown on your statements.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Check your bookkeeping against your bank account<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Before starting your tax return, reconcile your records.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your review should compare:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contractor statements<\/li>\n\n\n\n<li>Invoices<\/li>\n\n\n\n<li>Bank payments<\/li>\n\n\n\n<li>CIS deductions<\/li>\n\n\n\n<li>Business expenses<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This can help identify missing income, duplicate transactions or expenses that have not been recorded.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Keep your CIS records organised<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Good record keeping is essential when preparing a CIS tax return.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keep your:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Payment and Deduction Statements<\/li>\n\n\n\n<li>Sales invoices<\/li>\n\n\n\n<li>Purchase receipts<\/li>\n\n\n\n<li>Bank statements<\/li>\n\n\n\n<li>Mileage records<\/li>\n\n\n\n<li>Expense records<\/li>\n\n\n\n<li>Business correspondence<\/li>\n\n\n\n<li>Bookkeeping records<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC may ask for evidence to support information in your tax return, so keeping your records organised throughout the year is important.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Do not leave your tax return until the last minute<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">CIS subcontractors often have multiple contractors, numerous Payment and Deduction Statements and a large number of business expenses to review.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Preparing early gives you time to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chase missing statements<\/li>\n\n\n\n<li>Correct discrepancies<\/li>\n\n\n\n<li>Review CIS deductions<\/li>\n\n\n\n<li>Check allowable expenses<\/li>\n\n\n\n<li>Estimate your tax liability<\/li>\n\n\n\n<li>Plan for any payment or expected refund<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">It also gives you time to resolve questions before the Self Assessment deadline.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Prepare for the next tax year<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Once your return is prepared, use the information to improve your records for the following year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keeping a monthly folder for CIS statements, invoices, receipts and expenses can make your next return considerably easier.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Digital bookkeeping can also help you keep your records updated rather than trying to reconstruct them later.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">How Tax2u can help<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">CIS tax can become complicated when you have several contractors, different deduction rates or a large number of business expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tax2u can help CIS subcontractors with:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CIS deduction checks<\/li>\n\n\n\n<li>Self Assessment tax returns<\/li>\n\n\n\n<li>CIS refund calculations<\/li>\n\n\n\n<li>Allowable expense reviews<\/li>\n\n\n\n<li>Bookkeeping<\/li>\n\n\n\n<li>HMRC compliance<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">We can review your records, check that your CIS deductions have been included correctly and help you understand your overall tax position.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Final thoughts<\/h2>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Preparing your CIS tax return does not have to be stressful.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Start by collecting your Payment and Deduction Statements, checking your CIS income, reviewing your CIS deductions and identifying genuine allowable business expenses. Then reconcile your records with your invoices and bank statements before submitting your return.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taking these steps early can help reduce errors and ensure the CIS deductions already paid to HMRC are properly credited against your tax liability.<\/p>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.tax2u.co.uk\/tax-return\/cis.php\">If you need help checking your CIS deductions or preparing your tax return, get back to us at Tax2u. Our team can review your CIS records, help you claim the expenses you are entitled to and make your Self Assessment process simple and stress free.<\/a><\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>For many construction workers, the amount taken from each payment under the Construction Industry Scheme&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1127,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[284,223,49,9,6],"tags":[250,248,247,243,244],"class_list":["post-1126","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bookkeeping-for-businesses","category-cis-tax-rebate-claims","category-expenses-savings-deductions","category-mtd","category-self-assessment-income-tax","tag-cis-tax-rebate","tag-expenses","tag-income","tag-self-assessment","tag-tax-return"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - 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