9 min read
How Long Does a CIS Refund Take? Timeline and Delays
How long does a CIS refund take? HMRC typically pays clean Self Assessment claims within 2 weeks, but security checks and offsets can extend the timeline.
Payments & Deadlines
CIS Subcontractors Guides
Tax guidance for UK CIS subcontractors. 20% deductions, monthly reporting, refund claims, allowable expenses — explained step by step with worked examples.
7 min read
When CIS Deductions Are Due: Monthly Deadlines Explained
Find out when CIS deductions are due to HMRC each month. Understand the 19th and 22nd deadlines, late payment penalties, and the quarterly payment option.
Payments & Deadlines
7 min read
Keeping Records as a CIS Subcontractor: What HMRC Expects
What records CIS subcontractors need to keep, how long to store them, and how to organise payment statements, invoices, and expenses for Self Assessment.
Records & Evidence
8 min read
Reclaiming Overpaid CIS: Why You Might Be Owed a Refund
Find out if you're owed a CIS tax refund. Learn why subcontractors overpay, how to calculate your refund, and how to reclaim overpaid CIS via Self Assessment.
Income & Expenses
8 min read
CIS Materials vs Labour on Invoices: How Deductions Apply
How to separate materials and labour on CIS invoices. Learn what qualifies as materials, how to reduce your CIS deductions, and what evidence contractors need.
Income & Expenses
9 min read
How to Register for CIS as a Subcontractor (2026/27)
Register for CIS as a subcontractor with HMRC in three steps for 2026/27. Get your UTR, register online, and reduce your deduction rate from 30% to 20%.
Getting Started
9 min read
CIS Changes from April 2026: What Subcontractors Need to Know
Key CIS changes from April 2026 explained: mandatory nil returns, stricter gross payment status rules, and new fraud penalties. Find out how they affect you.
Special Cases
9 min read
CIS vs Employment: Key Differences for Subcontractors
CIS subcontractor or employee? Learn the key differences, how HMRC tests your employment status, and what to do if your classification is wrong. Check now.
Getting Started
9 min read
Self Assessment for CIS Workers: How to File Your Tax Return
Learn how CIS subcontractors file a Self Assessment tax return, claim expenses, offset CIS deductions against tax, and get a refund. Step-by-step guide.
Filing & Submissions
10 min read
CIS Deduction Rates Explained: 20%, 30%, and Gross Payment
Learn the three CIS deduction rates: 20% registered, 30% unregistered, and 0% gross payment. See how each rate is calculated and how to move to a lower rate.
Getting Started
8 min read
What Expenses Can You Claim as a CIS Subcontractor
Allowable expenses for CIS subcontractors: tools, travel, clothing, insurance, and more. How expenses reduce your tax bill and increase your CIS refund.
Income & Expenses
8 min read
CIS Monthly Returns: What Your Contractor Reports to HMRC
How CIS monthly returns work, what contractors report about your payments and deductions to HMRC, and how to check the reported figures match your records.
Filing & Submissions
8 min read
CIS and VAT: How They Work Together for Subcontractors
How VAT and the CIS reverse charge work for self-employed subcontractors. Covers VAT registration, domestic reverse charge invoices, and worked examples.
Special Cases
9 min read
CIS Gross Payment Status: How to Get Paid Without Deductions
How to qualify for CIS gross payment status and receive full payments with no deductions. Turnover thresholds, compliance rules, and the annual review.
Getting Started
8 min read
CIS Payment Statements Explained: What the Numbers Mean
How to read your CIS payment statement, check the 20% or 30% deduction is calculated correctly, and what to do if your contractor applies the wrong rate.
Records & Evidence
6 min read
How to Claim Back CIS Deductions Through Self Assessment
Step-by-step guide to reclaiming overpaid CIS tax through Self Assessment. How to get your CIS refund from HMRC, avoid common mistakes, and key deadlines.
Payments & Deadlines
10 min read
How the Construction Industry Scheme Works
Learn how CIS works for UK subcontractors — deduction rates, registration, contractor verification, and how to reclaim overpaid tax via Self Assessment.
Getting Started
About this section
Under the Construction Industry Scheme, contractors deduct tax before paying subcontractors — 20% if registered, 30% if not. Deductions are taken from labour before expenses, so many subcontractors are due a refund after filing Self Assessment. How CIS works and CIS deduction rates cover the basics, including gross payment status.
On the money side, claiming back CIS deductions and reclaiming overpaid CIS walk through the refund process, and Self Assessment for CIS workers explains how the return works when tax has already been taken at source. The guides are grouped by stage, from getting started to special cases like VAT and the April 2026 changes.