Business tax – form

Construction Industry Scheme: record of amounts set off (CIS132)

Use form CIS132 if your company is paid under deduction in the Construction Industry Scheme to record how you've set off the deductions.



If your company has had Construction Industry Scheme (CIS) deductions taken from your income as subcontractors you should set these off against your monthly or quarterly payments to HM Revenue and Customs.

You can reduce your tax/National Insurance contributions or CIS payments by the amount of deductions.

Only companies can use this arrangement. It is not available to individual subcontractors or partnerships.