Are your CIS Returns bogging you down?

Dealing with CIS Returns can take vital time out of your day, keeping you from other important activities. If you’re finding that CIS is a hassle you could do without, then let us take care of it for you.

Our smooth process ensures you are fully compliant and rebates will be received as soon as possible.


A contractor is a business or other concern that pays subcontractors for construction work. Contractors may be construction companies and building firms, but may also be government departments, local authorities and many other businesses that are normally known in the industry as 'clients'.


A subcontractor is a business that carries out construction work for a contractor.


Many businesses pay other businesses for construction work, but are themselves paid by other businesses too. When they are working as a contractor, they must follow the rules for contractors and when they are working as a subcontractor, they must follow the rules for subcontractors

We will:

  • Check whether the subcontractor is registered with HMRC and confirm the rate of deduction required.
  • Provide contractor tax deduction certificates for your subbies
  • Complete and submit your monthly CIS Returns
  • Notify HMRC of any CIS recoverable to offset against your PAYE and NIC liabilities.

Rate of Deductions:

  • 30%     Unverified with HMRC
  • 20%     Verified with HMRC
  • 0%       Subcontractors can apply to be paid gross – with no deductions taken from their payments. To do this, subcontractors will need to show us that they meet certain qualifying conditions – ask us for more info


Subcontractors have to make a return of their profits each year, and their tax liability is based on that return. A subcontractor may already have paid tax by payments on account or had deductions made, as shown on the payment and deduction statements given to them by their contractors.

If the amount already paid or deducted is greater than the amount due, we will repay the excess. If there is a shortfall, then the subcontractor must make a balancing payment.

Subcontractors that are limited companies can set off deductions they bear on their receipts against the following sums payable to HMRC.

  • Pay As You Earn (PAYE) tax due from the company’s employees.
  • Employers’ and employees’ National Insurance contributions (NICs) due.
  • Student Loan repayments due from the company's employees.
  • Construction Industry Scheme (CIS) deductions made from the company's subcontractors.

The company will need to reduce the amount of PAYE, NICs, Student Loan repayments and any CIS deductions that the company pays by the amount of CIS deductions made from the company’s income.

If, for any month or quarter, the company's own CIS deductions are greater than the PAYE, NICs, Student Loan repayments and CIS liabilities payable, the company should set off the excess against future payments in the same tax year

Contact us

Main Office
33a Portsmouth Rd
SO19 9BA
Tel: 02382 123 336
E:   This email address is being protected from spambots. You need JavaScript enabled to view it.


Satellite Office
The Old Bond Store
Back of the Walls
SO14 3BH
Tel: 0345 222 1066 / 02382 123 336


Satellite Office
Well House
Wartling Road
BN27 1RX
Tel: 0345 222 1066 / 02382 123 336

Visit Us

Monday - Friday 09:00- 1730​
Evening and Weekend appointments
are available on request​.
To make an appointment,
please email hello@genio-accountants
or call us on 02382 123 336.


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