Payment and deduction statement

Give subcontractors a statement to break down payments and deductions for the Construction Industry Scheme (CIS).


Payment and deduction statement

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You must give a written statement to every subcontractor you make a deduction from, each time you pay them for the CIS.

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

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 1 September 2008