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Construction Industry Scheme accounting

CIS accounting for contractors and subcontractors

Registration, verification, monthly returns and deduction support for businesses working within the Construction Industry Scheme.

Why it matters

Keep CIS responsibilities organised month after month.

The Construction Industry Scheme affects how contractors verify and pay subcontractors and how deductions are reported to HMRC. It also affects the records subcontractors need when claiming credit for deductions suffered.

We help establish the correct process, prepare the monthly information and keep the CIS records connected to the wider bookkeeping, payroll and tax position of the business.

What is included

CIS administration and accounting in one place.

Support is adapted depending on whether you operate as a contractor, subcontractor or both.

01

CIS registration

Guidance and support with the appropriate contractor or subcontractor registration process.

02

Subcontractor verification

Verifying subcontractors and applying the deduction treatment returned through HMRC’s process.

03

Monthly returns

Preparing and submitting contractor returns using the payments and deductions recorded for the month.

04

Payment statements

Preparing the relevant deduction statements for subcontractors based on reported payments.

05

Deduction records

Keeping CIS deductions organised and connected to the bookkeeping and year-end records.

06

Reclaim support

Helping subcontractors account for deductions suffered through the appropriate tax or payroll process.

The difference

Treat CIS as a monthly process, not a year-end problem.

Regular verification, complete payment records and timely returns reduce the risk of mismatches and make year-end accounts and tax claims considerably easier.

Disorganised CISMissing statements, unclear deductions and returns prepared under pressure.
Managed CISVerified subcontractors, consistent records and timely monthly reporting.
Why construction businesses use us

CIS support that fits the way your business works.

01

Meet monthly duties

Keep contractor reporting organised around the recurring CIS timetable.

02

Apply deductions correctly

Use the verification result and maintain supporting payment information.

03

Protect your records

Keep statements and deductions available for accounts and tax claims.

04

Join up your accounting

Coordinate CIS with bookkeeping, payroll, VAT and annual compliance.

Frequently asked questions

Common questions about CIS accounting.

Who needs to register as a CIS contractor?

A business may need to register if it pays subcontractors for construction work. Some businesses outside the construction trade can also be treated as contractors when their construction spending meets the relevant conditions.

Do subcontractors need to register?

Registration is generally optional for subcontractors, but the deduction applied to payments can differ if a subcontractor is not registered. We can help review the appropriate setup.

When are contractor CIS returns submitted?

Contractor returns are normally submitted monthly for each CIS period. We agree an earlier information deadline with clients so the return can be checked before submission.

How are CIS deductions reclaimed?

The route depends on whether the subcontractor is a sole trader, partnership or limited company. We review the records and help account for the deductions through the appropriate process.

Ready when you are

Keep CIS deductions and returns under control.

Tell us whether you work as a contractor, subcontractor or both, and we will explain the support available.

Book your consultation