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Free download · Editable PDF
Free CIS payment and deduction statement template
A CIS payment and deduction statement tells a subcontractor what they were paid in the tax month, the cost of materials, and the CIS deducted for HMRC. This one carries every particular the regulations require, with a guidance page, as an editable PDF and a Word document, free to use and reuse.
- Format
- Editable PDF
- Pages
- 2
- Built on
- The Income Tax (Construction Industry Scheme) Regulations 2005 and GOV.UK guidance
- Cost
- Free, always
What is in the CIS payment and deduction statement template
2 pagesThe contractor
The contractor’s name, employer’s reference and address, as registered with HMRC for CIS.
The subcontractor
Their name and unique taxpayer reference, the deduction rate, and the verification reference where HMRC could not match them.
The payments
Each payment in the month, or the month’s total: the date, the job or invoice, the gross amount and the cost of materials. Then the amount liable to deduction, the CIS deducted, the totals and the net paid.
The guidance page
The tax month, the 19th of the month deadline, what comes off before the deduction, who is owed a statement and the records the contractor keeps.
What the regulations require on a CIS statement
Checked against the sourceThe particulars
The contractor’s name and employer’s reference, the tax month or payment date, and the subcontractor’s name and UTR. Then the total contract payments, the direct cost of materials in them, and the amount deducted. For a subcontractor not registered, the verification reference too.
Income Tax (Construction Industry Scheme) Regulations 2005, regulation 4(8)The deadline
The statement is given no later than 14 days after the end of the tax month. For the month 6 May to 5 June, that is 19 June. It can be sent electronically where the subcontractor has agreed.
Regulation 4(8) and 4(9); GOV.UK, What you must do as a CIS contractorThe deduction
Start with the gross invoice. Take off VAT, consumable stores, fuel except for travelling, plant hired for the job, manufacturing or prefabricating materials, and materials the subcontractor paid for. Deduct 20%, 30% or 0% from what is left, at the rate HMRC gave on verification.
GOV.UK, What you must do as a CIS contractorHow to use it
Verify before the first payment
The rate on the statement comes from HMRC’s verification, not from the subcontractor’s invoice. A subcontractor HMRC cannot match is deducted at 30%.
Ask for materials evidence
Receipts for the materials the subcontractor bought. Where there are none, the contractor estimates the cost, and the estimate is the contractor’s to defend.
Issue with the monthly return
The return to HMRC and the statements fall due on the same day. In Unibuild CIS works to HMRC tax months, so the deductions, the return figures and each subcontractor’s statement come from the same payments.
Asked most often
Questions about
Questions about
this template.
Is this CIS statement template free?
Yes. It is free to download, use and reuse, including on paid work and for clients, with no sign-up and no email address. Download the editable PDF or the Word version.
What is a CIS payment and deduction statement?
The written statement a contractor gives a subcontractor paid under the Construction Industry Scheme, showing the payments in the tax month, the cost of materials and the tax deducted. The subcontractor uses it to claim the deductions back against their tax.
When must a CIS statement be given?
No later than 14 days after the end of the tax month, which runs from the 6th to the 5th. In practice that is the 19th of the month, the same day the monthly CIS return is due.
Does a subcontractor with gross payment status get a statement?
No deduction is made from a subcontractor with gross payment status, so no deduction statement is owed. They still appear on the contractor’s monthly return.
Is VAT included in the gross amount?
No. The gross amount excludes VAT, and VAT is never deducted against. The deduction is worked out on the gross amount less the materials and other costs the subcontractor paid for.
How long are CIS records kept?
For at least three years after the end of the tax year they relate to. HMRC can ask to see them at any time, and a contractor who cannot show them can be fined up to £3,000.
How does Unibuild handle CIS?
CIS works to HMRC tax months: each payment carries the subcontractor’s verified rate, the materials and the deduction, and the monthly figures and statements come from the same records. See the CIS guide and the CIS deduction calculator.
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