Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
, see all updates

Monthly returns: overview: CIS300 - familiarisation - CIS300(Notes) - page 3

The text of the notes contains useful information for contractors.

Pages 1 and 2 of the notes can be found in the information panels at CISR61190 and CISR61200. Page 3 continues with:

Filling in your contractor’s monthly return

We will partially complete the return and any continuation sheets for you wherever we hold details for subcontractors you have verified or paid previously. If we are not able to do this, you will need to fill in the information on the return and, when it is full, on a blank continuation sheet.

Nil return (box 3). Even if you have not made any payments to subcontractors during the return tax month, you should tell us by making a nil declaration. You can do this

  • at after you have registered for CIS online.
  • By phoning the CIS helpline on 0300 200 3210
  • By going to ‘DECLARATION AND CERTIFICATE’ on page 4 of the return and following the instructions from there…

If you choose to make a nil declaration either online or by phone, you do not have to send us your paper return.

If you have not made any payments to subcontractors in the month of the return and fail to make a nil declaration you will be subject to a penalty.

Inactivity in future months. If it is unlikely that you will be making payments to subcontractors over the next six months you can tell us at box 8 on page 4 of the return. It is important that you tell us as soon as you start to pay subcontractors again as it is your responsibility to make sure a monthly return is sent to us when one is due

Payments to subcontractors. Boxes 4.1 to 4.3 will show partially completed details for those subcontractors who have been verified or paid previously by you. You will only need to fill in details for subcontractors you have paid.

Where you have not made payments to any of the subcontractors shown please leave the boxes blank. Do not write ‘NIL’ or put a ‘0’ in any of the amount boxes.

If you have paid subcontractors

  • Check the entries in boxes 4.1 to 4.3
  • Fill in box 4.4
  • Where you have made a deduction, fill in boxes 4.5 and 4.6

Fill in boxes 4.1 to 4.8 for any subcontractors whose details do no appear in boxes 4.1 to 4.3 on page 2 of your return, or on the partially completed continuation sheet. You will need to fill in a blank continuation sheet if you have paid subcontractors we have not listed and there are too many to include on page 3 of your monthly return.

A supply of blank continuation sheets was included in your Contractor’s Pack. You can get further supplies from the CIS Orderline on 0300 200 3210

Go to the information panel at CISR61220 for the page 4 notes.