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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Monthly returns: overview: CIS300 - familiarisation - other CIS300 series forms


This is the continuation sheet for the CIS300. If there are four or more subcontractors who have either been paid or verified during the last three months, details will need to be returned using a continuation sheet. We will pre-populate this when appropriate.

Each continuation sheet has space for details in respect of a further eight subcontractors.


This is the manual version of the CIS300. The information included in it with regard to completion and its layout is largely the same as for the CIS300. The major difference of course is that the manual version will not be pre-populated.

There is space on the form for details in respect of payments to four subcontractors.


Contractors will need to use this either:

  • when they have made payments to subcontractors not included either on a pre- populated CIS300 or CIS300(CS), or
  • when they have received a CIS300(man) and have made payments to more than four subcontractors.

Each manual continuation sheet has space for details in respect of a further four subcontractors.