CIS contractor monthly returns & subcontractor verifications

19 February 2016

After April 2016 HMRC will no longer accept paper Construction Industry Scheme (CIS) returns.

Currently within the Construction Industry Scheme (CIS), over 85% of contractors and their authorised agents send HMRC their CIS returns online. After April 2016, everyone will have to use the online service and HMRC will no longer accept any paper CIS returns from that date.

This change is one of a series of improvements HMRC is making to CIS to increase efficiency and accuracy and to reduce administration. Other changes will include the ability to amend returns online and an online message/alert service.

Improvements will also be made to the online verification service, as contractors will have to use our online system to verify their subcontractors from April 2017.

Contractors and agents who currently send their returns online do not need to do anything at this time. HMRC will be updating the CIS web pages over the next few months to provide more information on the new amendment and messaging service.

To be ready for the April 2016 changes, contractors and agents who currently send paper returns will need to:

  • register for our online services in advance. You will need your employer reference number which you would have been given when you registered as a contractor and your Accounts Office (AO) reference number which is shown on your monthly contractor return, or
  • change to a commercial software package.

If you are unable to use the online service, please write to HMRC explaining the circumstances and they will then contact you with more information.

National Insurance Contributions and Employers Office, HMRC, BX9 1BX.

This update was included in HMRC’s February 2016 Employer Bulletin: Issue 58.


CIPP comment

The Construction Industry Scheme Operational Forum (CISOF) is an HMRC forum that provides feedback from the construction industry on the day-to-day performance of the Construction Industry Scheme. CIPP’s Samantha Mann attends this forum so if you have any comments or issues that you would like raised, please send them to policy with CISOF as the subject title.