Pay deductions to HMRC
You must pay HM Revenue and Customs (HMRC) any deductions you’ve made.
HMRC will set up a Construction Industry Scheme (CIS) payment scheme for you when you register as a contractor.
If you already have employees, HMRC will change your existing PAYE Scheme to a PAYE/CIS scheme. You should make one payment each month or quarter to cover your PAYE tax, National Insurance and CIS deductions.
When and how to pay
Pay HMRC every month by the 22nd (or the 19th if you’re paying by post). You may be charged interest and penalties if you pay late.
Pay CIS deductions to HMRC in the same way as PAYE and National Insurance payments.