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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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Monthly returns: overview: CIS300 - familiarisation - CIS300(Notes) - introduction

The text of the notes contains useful information for contractors.

The information panels that follow contain the text of the notes. The words in brackets show where in the notes pages the text can be found.

  • CISR61190
    • Your monthly return (page 1)


    • CISR61200
      • Replacement returns (page 1)
      • Help and guidance (page 2)
      • Filing your return online (page 2)
      • Deemed contractors (page 2)
      • Local Authorities (page 2)
      • Public Bodies (page 2)
      • Continuation sheets (page 2)


      • CISR61210
        • Filling in your contractor’s monthly return (page 3)
        • NIL return (page 3)
        • Payments to subcontractors (page 3)


        • CISR61220
          • Subcontractors’ name and business name (page 4)
          • Tax reference (page 4)
          • Subcontractor’s verification number (page 4)
          • Total payments made (page 4).

          Also available to contractors is a CIS300 Helpsheet. This is an A3 sized full colour poster giving step-by-step illustrated guidance on how to complete a monthly return. Copies will be included in the Contractors’ Pack and will be available for order through the helpline. It is worth getting hold of a copy for future reference.

          • CISR61230
            • Materials paid for by the subcontractor (page 5)
            • Total amount deducted on account of tax (page 5)
            • Declaration and certificate (page 5)
            • Correcting mistakes (page 6)
            • Privacy and data protection (page 6).