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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) - page 1

The text of the notes contains useful information for contractors.

Page 1 is headed ‘these notes will help you fill in the paper version of the Contractor’s monthly return and any continuation sheets’.

Your monthly return. As a contractor operating in the construction industry you will receive a return from us by the 5t h of each month. We will only need you to fill in details of payments made within the Construction Industry Scheme to all subcontractors for that particular tax month. A tax month runs from the 6t h of one month to the 5t h of the next, for example 6t h April to 5t h May.

We will partially complete the return with information we hold about your business and also details of those subcontractors you have verified or paid previously.

The return has been designed to be electronically scanned and when correctly completed, contains all the information required for us to update your record. You should

  • Fill in
  • Sign, and
  • Send back

your monthly return in time to reach us by the 19t h of each month. You will be charged an automatic penalty if we receive your return late. If you send the return to us without signing it, we will have to send it back to you for signature. You will be charged a penalty if it is not returned to us by the 19t h of the same month. Even if you are in discussion with us about any issues concerning your return, it must still reach us by the 19t h.

Under the Royal Mail Postage in Proportion initiative the return is classified as a larger letter. Please ensure correct postage is paid when returning.

We will not accept photocopies of any monthly returns or continuation sheets.

The monthly return will normally be sent to the address held on our records but, if you want an agent/adviser to receive your monthly return and other CIS correspondence, you should phone the CIS helpline on 0300 200 3210.

Go to the information panel at CISR61200 for the page 2 notes.