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If you operate as a contractor under the Construction Industry Scheme (CIS), you will need to pay over to HM Revenue & Customs (HMRC) any deductions that you are required to take from your subcontractors' payments. This is normally 20 per cent of their gross pay, after allowing for the costs of any materials they need to buy. You will need to pay these deductions over to HMRC every month, (or quarter if the amount involved is small).
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HMRC will set you up with a payment scheme as soon as you register with them as a contractor. If you already have employees, HMRC will simply change your existing PAYE (Pay as You Earn) scheme to a PAYE/CIS scheme. CIS deductions should be added to the PAYE/NICs that you pay and a single payment should be made each month or quarter.
If you do not already have employees or have not been set up with a payment scheme before becoming a CIS contractor HMRC will give you a scheme for CIS payments only.
You will find all the information you need to make payments to HMRC by following the link below to how to make PAYE payments. This guide includes details about making CIS payments and covers all aspects of how to pay, from electronic payment methods to posting your payments.
To find out about when you need to make payments to HMRC follow the link below to PAYE/NICs payment deadlines.