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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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Monthly returns: overview: CIS300 - familiarisation - page 3

Page 3 has space for details in respect of two more subcontractors. An information panel at the top of the page says:

  • If you made payment to any subcontractors we have not listed on your monthly return, or on a continuation sheet, please fill in the white boxes below. Only fill in details for those subcontractors you have paid.

If you have more than two, you need to fill in blank continuation sheets, CIS300(CIS)(Man), and send these to us with your monthly return. Supplies of these forms were enclosed with your contractor’s pack. You can get further supplies from the CIS Helpline on 0300 200 3210

An information panel at the bottom of the page repeats this information.

(For information on page 4, please go to CISR61160)