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Contractors & CIS

Contractor & CIS Accountants UK — deductions, records and monthly returns.

Britvex supports UK contractors and subcontractors with CIS, bookkeeping, payroll, VAT, annual accounts, Corporation Tax and contractor tax issues — keeping deductions, invoices and HMRC reporting connected to the underlying work.

CIS returnsSubcontractor recordsVAT reverse chargeAccounts & tax
Operating cycleBritvex · UK

CIS is a monthly process, not a year-end adjustment.

Verification, deductions, payment statements and monthly returns should be built into the contractor payment workflow before the accounts are prepared.

VerifySubcontractor statusChecked
PayCIS deductionCalculated
ReportMonthly return19th
AccountTax & ledgerReconciled
CISContractor and subcontractor records aligned
VATReverse-charge treatment checked in context
PayrollEmployment and subcontractor flows kept separate
TaxDeductions reconciled into the wider tax position
Where Britvex adds control

Build the accounting around how the business actually operates.

Britvex supports UK contractors and subcontractors with CIS, bookkeeping, payroll, VAT, annual accounts, Corporation Tax and contractor tax issues — keeping deductions, invoices and HMRC reporting connected to the underlying work.

CIS contractors

Monthly contractor compliance

Register where required, verify subcontractors, apply the HMRC deduction rate, issue payment information and file monthly CIS returns from a reconciled payment record.

CIS subcontractors

Track deductions against the tax position

Keep contractor statements, invoices and receipts organized so CIS deductions can be reconciled and claimed through the appropriate company or Self Assessment process.

Contractor companies

Company accounts, VAT and status issues

Limited-company contractors may also have annual accounts, Corporation Tax, VAT, payroll and off-payroll working considerations that sit outside CIS itself.

Current CIS rulesCIS contractor essentials
RegistrationA business that pays subcontractors for construction work generally registers as a CIS contractor. Certain non-construction businesses can become deemed contractors after exceeding the statutory construction-spend test.
VerificationContractors verify subcontractors with HMRC before applying the required deduction treatment.
Deduction ratesHMRC’s standard rates are 20% for registered subcontractors, 30% for unregistered subcontractors and 0% where gross-payment status applies.
Monthly returnThe contractor monthly return is due by the 19th following the end of the relevant CIS tax month.
VAT reverse chargeThe domestic reverse charge can apply to specified VAT-registered construction supplies that fall within CIS, subject to the detailed conditions and exclusions.
Current CIS rules

CIS has fixed monthly reporting rules and specific deduction rates.

CIS deductions are advance payments towards the subcontractor’s tax and National Insurance position; they are not simply an expense line to be posted at year end. The contractor and subcontractor records need to preserve the gross amount, qualifying materials where relevant, deductions and payment statements. Contractors should retain CIS records for at least three years after the end of the tax year they concern. HMRC explains the record-keeping requirements.

For new subcontractors, verify with HMRC where required and apply the rate HMRC confirms: normally 20% for registered subcontractors, 30% for unregistered subcontractors or 0% for gross-payment status. Monthly CIS returns are due by the 19th following the tax month. Electronic payment of CIS deductions to HMRC is generally due by the 22nd, or the 19th by post. Check HMRC return rules and payment deadlines.

Employment status is separate from CIS registration. HMRC requires contractors to consider whether a worker should actually be treated as an employee rather than assuming that CIS treatment decides the status question.

HMRC can penalize late CIS returns, and the monthly return includes a declaration about subcontractor employment status. The contractor payment process therefore needs both accounting accuracy and the correct operational checks.
How Britvex works

Understand → structure → reconcile → report.

Good accounting becomes easier when the workflow is designed around the business before the filing deadline arrives.

01Register

Confirm the contractor / subcontractor position

Check whether CIS registration is required and how the business sits in the payment chain.

02Verify

Build checks into subcontractor onboarding

Verify subcontractors, capture the status returned by HMRC and keep the details needed for payment and monthly reporting.

03Reconcile

Connect invoices, materials and deductions

Make the CIS calculation from the actual payment record and reconcile statements, bank payments, VAT and ledger postings.

04Report

File monthly and carry the data into tax

Submit the contractor return on time and carry CIS deductions through to the relevant payroll, Corporation Tax or Self Assessment work.

Connected Britvex services

Use one financial record across the services that depend on it.

These services can be scoped separately or coordinated as part of the same Britvex relationship, depending on what the business actually needs.

Service

CIS Returns

Monthly contractor-return workflow and reconciled subcontractor records.

CIS Support →
Service

Bookkeeping

Invoices, materials, bank payments and CIS deductions kept aligned.

Bookkeeping →
Service

Payroll

PAYE payroll where workers are employees or directors rather than subcontractors.

Payroll →
Service

VAT

VAT registration and domestic reverse-charge accounting where the rules apply.

VAT →
Service

Annual Accounts

Company accounts for incorporated contractors and construction businesses.

Annual Accounts →
Service

Corporation Tax

Company tax calculations and returns connected to the statutory accounts.

Corporation Tax →
Connected finance

CIS should not sit in a spreadsheet outside the accounting system.

Subcontractor invoices, deductions, VAT and bank payments all affect the ledger. Britvex keeps the CIS process inside the wider accounting workflow so the monthly return and the year-end accounts reconcile.

Trust & client access

UK accounting support with a visible compliance framework.

Britvex connects onboarding, records, accounting work and client communication through a UK practice and secure client portal.

CompanyBRITVEX ADVISORY LTDUK registered company · Company No. 16133503.
AMLHMRC AML SupervisedClient onboarding and verification form part of the professional relationship.
DataICO RegisteredData-protection registration and published privacy standards.
PortalSecure Client PortalDocuments, accounting work, billing and communication can stay connected online.
Frequently asked questions

Questions to answer before the next deadline or decision.

General information is useful for orientation. The correct accounting or tax treatment still depends on the facts of the business or individual.

When is a CIS monthly return due?

A CIS contractor’s monthly return is normally due by the 19th of the month following the end of the relevant CIS tax month.

What are the CIS deduction rates?

HMRC’s standard rates are 20% for registered subcontractors, 30% for unregistered subcontractors and 0% where HMRC confirms gross-payment status.

Does CIS decide whether someone is self-employed?

No. Contractors must separately consider employment status. HMRC specifically requires the contractor to check whether a person should be employed rather than treated as a subcontractor.

What is the construction VAT domestic reverse charge?

It is a VAT accounting mechanism that can apply to specified building and construction services where the detailed conditions are met, including relevant CIS and VAT-registration conditions. End-user and other exclusions can apply.

Can a limited company suffer CIS deductions?

Yes. A subcontractor company can have CIS deductions made from qualifying payments. Those deductions need to be reconciled and dealt with through the company’s tax and payroll process as applicable.

Can Britvex handle CIS together with bookkeeping and accounts?

Yes. Connecting CIS to the bookkeeping record helps ensure invoices, deductions, bank receipts, VAT and the year-end accounts reconcile.

Next step

Put CIS inside the accounting process, not beside it.

Britvex can coordinate the monthly CIS cycle with bookkeeping, payroll, VAT, company accounts and tax so contractor and subcontractor records remain consistent from payment to year end.