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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 2

The text of the notes contains useful information for contractors.

Page 1 of the notes can be found in the information panel at CISR61190. Page 2 continues with:

Replacement returns. Should you need a replacement Contractor’s monthly return, because for example you have lost the original one we sent you, please phone the CIS helpline on 0300 200 3210.

Help and guidance. These guidance notes will help you fill in your monthly return. They do not have box-by-box notes - only notes for boxes you might need help with or want more information about. We are happy to help if there is anything you are not sure about. Please phone the CIS helpline on 0300 200 3210.

Filing your return online. You can also fill in your monthly return online. If you would prefer to do this, go to for more information.

Deemed Contractors. Businesses brought into the scheme because they spend on average more than £1 million on construction operations each year do not have to apply the scheme or enter any payment details on the return for expenditure which relates to property used for the purposes of the business itself provided that it is not for sale or let, or it is held as an investment.

More information can be found in the Guide for Contractors and Subcontractors CIS340 2.12-2.15.

Local Authorities and Public Bodies. Payments to local authorities and public bodies should not be included on monthly returns.

Continuation sheets. There is only room for us to partially complete details for up to four subcontractors on the monthly return. When there are more than four, we need you to fill in continuation sheets.

You must send any continuation sheets back to us at the same time as your monthly return otherwise your return is incomplete.

There are two versions of the continuation sheet.

CIS300(CS). We will send this with your contractor’s monthly return when our records indicate you are paying five or more subcontractors. We will partially complete this continuation sheet with details of subcontractors you have verified or paid previously.

CIS300(CS)(man). This is a blank continuation sheet and will not show any subcontractor details. Only fill it in when you have made payments to subcontractors whose details you cannot fit on page 3 of your contractor’s monthly return. We will supply blank continuation sheets in your Contractor’s Pack. You can get further supplies from the CIS Orderline on 0300 200 3210

Go to the information panel at CISR61210 for the page 3 notes.