10 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.
8 min read
CIS Payment Deadlines: When Are Deductions Due to HMRC?
CIS payment deadlines explained: pay HMRC by the 19th or 22nd each month. See the tax month dates, late payment penalties, and 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
CIS Tax Reclaim: How to Get Your Overpaid CIS 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 online in 3 steps. Get your UTR, cut deductions from 30% to 20%, and see how long CIS registration takes.
Getting Started
9 min read
CIS Changes 2026: Nil Returns, 5-Year GPS Ban & Fraud Rules
CIS changes 2026: mandatory nil returns are back, immediate gross payment status cancellation, and a 5-year ban for fraud. See how each affects subcontractors.
Special Cases
10 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
10 min read
CIS Self Assessment: How to File Your Tax Return as a Subcontractor
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 2026/27: 20%, 30%, and Gross Payment
CIS deduction rates explained: 20% registered, 30% higher rate unregistered, and 0% gross payment. See how each rate is calculated and how to pay less.
Getting Started
9 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
12 min read
CIS Monthly Returns Explained: CIS300, Deadlines & Example
CIS monthly returns (CIS300) explained: who files them, the 19th deadline, a worked CIS300 example at 20% and 30%, nil returns, and late-filing penalties.
Filing & Submissions
10 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
10 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
9 min read
CIS Payment and Deduction Statement Explained: What It Means
How to read a CIS payment and deduction statement, check the 20% or 30% deduction is correct, 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
15 min read
How CIS Works for Construction Subcontractors Explained
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.