Using CIS Online
If you're a contractor under the Construction Industry Scheme (CIS) you need to submit monthly returns to HM Revenue & Customs (HMRC) listing all payments you've made to subcontractors. You also need to verify new subcontractors. You can do both electronically using CIS Online.
CIS Online is secure and convenient. You can use it 24 hours a day, seven days a week.
If you're a contractor, you can access CIS Online using:
- Electronic Data Interchange (EDI)
- commercial software
- our free software on our website
If you're a large contractor with many subcontractors, the EDI service or good commercial software might be most suitable. If you're a small contractor using fewer than 50 subcontractors each month, you might opt for our free software - or our approved commercial software suppliers.
If you're an accountant or an agent who files CIS returns on clients' behalf you can also use CIS Online.
On this page:
- Advantages of verifying and filing online
- How to start using CIS Online
- Registering to use EDI
- Is CIS Online secure?
- How to deal with errors and amendments
- Getting help and advice
Advantages of verifying and filing online
Verifying online
As a contractor under CIS there will be times when you will need to 'verify' your subcontractors. This means checking with HMRC to see whether they are registered with us.
You can verify up to 100 subcontractors in one batch using our online service. This means you don't have to deal with so many verification numbers. Your online verification requests are dealt with almost instantly, too.
Filing online
You need to make a monthly CIS return within 14 days of the end of the tax month you're reporting on - even if there are no subcontractor payments to report. If we get your return late you'll receive an automatic penalty of at least £100.
The quickest and most secure way of submitting your monthly return is using CIS Online. You receive an instant acknowledgement so you can be certain your return has arrived. And you don't have to worry about your paper return being lost or delayed in the post.
You can use CIS Online whenever it's most convenient for you - it's available 24 hours a day seven days a week.
How to start using CIS online
You need to register through the HMRC website to use any of our online services - including CIS Online. There are a few steps you'll need to follow to register:
Step 1
Go to the HMRC website and choose 'New CIS' from the 'Do it online' box. Have the following details about your business to hand:
- the business name
- the address
- a valid email address
- your PAYE (Pay As You Earn) reference number
- your 13 digit Accounts Office reference number
Step 2
Choose 'Register' from the options on the Welcome page.
Step 3
Put in your business details.
Step 4
Create a password of 8 to 12 digits. Include both letters and numbers to make it more secure. You'll need to remember your password and keep it safe and secure.
Step 5
Make a note of your User ID shown on the screen.
Step 6
Enrol for CIS Online and put in your PAYE reference and Accounts Office reference number.
Step 7
Wait for your activation PIN (Personal Identification Number) code to arrive through the post. We'll send this to your registered office and it should arrive within seven days.
Step 8
Use your activation PIN to activate the CIS Online service.
If you already have a User ID and password to use one of our other online services you can add CIS Online as an extra service.
Register for HMRC online services
Registering to use EDI
EDI is an electronic system that can handle large amounts of data.
If your business deals with hundreds of subcontractors each month you may find the most efficient way to submit monthly returns is to use the EDI service. Payroll bureaux and accountants who process CIS returns or verifications for several contractors may also find EDI the most effective way of submitting electronic returns.
Before you can use EDI you must complete the EDI registration form and return it to the EDI Live Online Services Office. The address is shown on the registration form. You can also send the form back by email
Obtain the EDI contractor registration form (PDF 49K)
CIS software options
If you deal with fewer than about 50 subcontractors each month you can use our own free software to make your monthly returns online or you can use third party commercial software.
If you deal with about 50 subcontractors or more you may want to use commercial software that supports online filing. There are a number of software packages available that can integrate with your own accounting and payroll systems to reduce the amount of work you need to do.
If your business has developed its own software, you can use it to file online if it meets our software specifications.
Find out about the software options available for CIS Online
Read the technical specifications for online filing software
Is CIS Online secure?
We've taken steps to make sure our online services are secure. We constantly check for security problems and we've put in place security measures.
User checks - authentication
When you register to use CIS Online we send you the details you need to activate the service by post. They go to the address we have for your business on our records. The activation details are only valid for 28 days.
Secure data transfer
All the data you send and receive through CIS Online is transmitted through a 128 bit secure socket layer (SSL) connection. This makes a secure link between your computer and our server and encrypts all the data - meaning no one else can read it. You can tell when SSL is working because a small padlock icon appears on your web browser's status bar.
Data protection
HMRC is a responsible data user. We have to follow the rules for privacy and data protection laid down by the Data Protection Act.
Read about how HMRC protects your personal data
How to deal with errors and amendments
You might sometimes make a mistake when you're filling in a monthly return using CIS Online. For example, you might:
- put digits the wrong way around
- leave out a subcontractor
- use incorrect reference numbers
If you realise you've made a mistake after you submitted the return, contact us either by phone or by post to put right any errors. You can't make corrections electronically.
The quickest way to correct errors is to call our CIS Helpline on Tel 0845 366 7899 (open from 8.00 am to 8.00 pm, seven days a week). Make a note of the date and time you called - and the changes you reported - in case there's any dispute later on.
You can also tell us about corrections by writing to your local HMRC Office. Be sure to include the following details so we can trace your CIS return:
- your full name and unique taxpayer reference
- which monthly return you're correcting
- any figures that need adjusting and the correct amounts
- which subcontractor it refers to
If we think you made the errors deliberately or because you were negligent, we may give you a penalty for an incorrect return. This could lead to you losing your gross payment status if you're also a subcontractor.
Read detailed guidance about errors on CIS returns
Get the address of your local HMRC Office
Getting help and advice
If you have any questions about CIS Online you can call our CIS Helpline on Tel 0845 366 7899 (open from 8.00 am to 8.00 pm, seven days a week).
Many accountants offer payroll and CIS Online services for their clients. So you could ask an accountant to submit your monthly CIS returns online for you.
To find out more about using CIS online read our CIS Online Services FAQs page
Get details of your obligations as a contractor under CIS
Find out how to make monthly contractor returns
