Compliance services

CIS Returns

As CIS specialists serving contractors and subcontractors across Stoke-on-Trent and Staffordshire, K&R Accountants handles every aspect of Construction Industry Scheme compliance. For contractors, we verify subcontractors with HMRC, calculate correct deductions, and submit accurate monthly returns by the deadline. For subcontractors, we ensure you are registered correctly to minimise deductions and help you reclaim CIS tax suffered through Self Assessment or PAYE offsets. Our construction industry expertise means we understand the complexities of reverse charge VAT, labour-only versus supply-and-fix contracts, and the records you need to support refund claims. We also advise on gross payment status applications for established subcontractors who qualify.

Where we help

Accurate monthly CIS returns with deductions calculated correctly.
We help contractors verify subcontractors and apply the right CIS deductions
We also advise subcontractors on keeping accurate expense records for compliance and refund claims.
Guidance for both contractors and subcontractors on registration and compliance obligations.
Efficient recovery of CIS suffered to protect your cash flow.

How it works

Verify workers
We confirm subcontractor status with HMRC and keep secure records of UTR, NI, and CIS details.
Process payments
We track labour, materials, and deductions so your monthly returns are precise.
Submit & reclaim
Where appropriate, we’ll also arrange for CIS tax withheld to be offset against your company’s Corporation Tax liability, improving cash flow and reducing overall tax exposure.

Next steps

Ready to switch? Send us your subcontractor information and we'll manage all verifications and submissions immediately.

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Frequently asked questions

What is the Construction Industry Scheme (CIS)?

CIS is a tax deduction system for the construction sector. Contractors must deduct money from payments to subcontractors and pass it to HMRC. These deductions count as advance payments towards the subcontractor tax and National Insurance liability.

What are the CIS deduction rates?

Registered subcontractors have 20% deducted from payments. Unregistered subcontractors have 30% deducted. Subcontractors with gross payment status receive payments in full without deductions, but must meet strict compliance requirements.

When are CIS returns due?

Contractors must submit monthly CIS returns to HMRC by the 19th of each month. Returns cover payments made in the previous tax month (6th to 5th). Late returns incur automatic penalties starting at £100, increasing for repeated failures.