Payment and deduction certificate

Give subcontractors a statement certificate to breakdown payments and deductions, each time you pay them for the Construction Industry Scheme (CIS).


Payment and deduction statement

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


You must give a written statement to every subcontractor you make a deduction from.

You have to do this within 14 days of the end of each tax month.

Published 1 September 2008