Employer Annual Returns

6.17 Construction Industry Scheme

If you operate PAYE and the Construction Industry Scheme under the same employer's PAYE reference number, you must put your total Construction Industry Scheme deductions from your contractor's Return (CIS36) onto your online P35 in box 8.

If you have offset some or all of your Construction Industry Scheme deductions made from your own income against your own company's tax bill, you must show the amounts from your CIS132 on your online P35 in box 31. This only applies if you are a limited company.

You cannot file your CIS36 online. But you can send continuation sheets to us by Electronic Data Interchange.