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HMRC internal manual

PAYE Manual

Employer returns: employer return forms: form CIS36

Note: Reference to CIS in this information applies to the old CIS scheme for years up to April 2007, when ‘New CIS’ was introduced.

From 6 April 2007 contractors are required to submit monthly CIS returns. Therefore form CIS36 should only be used up to 5 April 2007.

This subject is presented as follows



This return is appropriate to the following scheme types

  • PSC


  • XP

It must be used for years from 06/04/2000.

The CIS36 return form is completed by contractors to show details of payments and deductions made to subcontractors after the end of each tax year.

The return shows

  • Summary totals of payments made to subcontractors and deductions including materials and tax
  • The number of subcontractors used
  • A statement that a deduction was required but was not shown on a Deduction Card or Tax Payment Voucher
  • A statement of any payments made on a ‘free of tax’ basis
  • The contractor’s signature in the declaration on the form


This is a continuation sheet on which the detailed entries for each subcontractor used in the year are made. Except for a nil return the contractor should complete a separate CIS36(CS) for each of the following classes of subcontractor used in the year

  • Subcontractors holding Registration cards
  • Companies holding CIS5 certificates
  • Subcontractors holding CIS6 certificates

The figures are totalled and carried forward to the CIS36 return.


The Construction Industry Deduction Scheme was operational to 31 July 1999. This was superseded by CIS from 01 August 1999.

Form CIS36(Transition) is designed to accommodate both schemes. It must only be used for 1999-2000 and shows payments and deductions for

  • The period 6 April 1999 to 31 July 1999 (the old scheme)


  • The period 1 August 1999 to 5 April 2000 (the new scheme)


This is a continuation sheet for form CIS36(Transition). The contractor must complete the CIS36(Transition)(CS) before the CIS36(Transition) return itself.

The continuation sheets are two sided forms. Part B is printed on the reverse of Part A

  • Part A covers the period from 6 April 1999 to 31 July 1999
  • Part B covers the period from 1 August 1999 to 5 April 2000

Part A

Only the amount deducted as shown in Column 5 should be totalled and carried forward to Part A of the CIS36(Transition).

Part B

The contractor must use a separate continuation sheet for each type of card or certificate. The items shown in columns three, four and five are totalled and carried forward to Part B of the CIS36(Transition).