Contractor details
The business making the payment
Found on PAYE correspondence from HMRC
Subcontractor details
The business or individual receiving payment
10-digit UTR issued by HMRC to the subcontractor
Required at 30%. HMRC issues this when you verify the subcontractor.
Payment details
Amounts for the CIS tax month shown
CIS tax months run 6th to 5th. Enter the 5th of the relevant month — e.g. 5 May 2025.
Total invoice value excluding any VAT
Materials paid directly by the subcontractor — not subject to CIS deduction
Live calculation
Gross payment£0.00
Less: materials− £0.00
Liable to deduction£0.00
CIS deduction (20%)− £0.00
Net to subcontractor
£0.00
Compliant with HMRC CIS 340. Statements must be issued within 14 days of the tax month end.
CIS quick reference
Tax months run 6th to 5th of each month
Statement due within 14 days of month end
Monthly return to HMRC by 19th of following month
Payment to HMRC — 22nd online / 19th by post
Duplicates must be clearly marked as duplicate