CIS returns, payments and deductions

Monthly returns and record keeping under CIS Completing, checking and sending back your monthly CIS returns, benefits of using software, records you'll need to use and keep

Understanding and using CIS online How the CIS Online service can save you time and effort when verifying subcontractors and sending in your monthly returns

Login to CIS Online now Go direct to CIS Online to file your monthly return or verify your subcontractors if you are already a registered user

Late returns and late return penalties under CIS Monthly return deadlines, what are the penalties if you’re late and what to do if you disagree with them

Correcting monthly return and payment errors How to correct mistakes on your monthly CIS return or errors made when paying a subcontractor

How to pay CIS deductions to HMRC if you're a contractor Methods and deadlines for paying CIS deductions from your subcontractors to HM Revenue & Customs, benefits of paying electronically

EDI filing for large contractors An overview of Electronic Data Interchange – an online filing system suitable primarily for the large contractors

Company subcontractors paid under deductionHow customers can use the P35 Employer Annual Return to reclaim deductions taken from payments