Swift Accountants · Construction Industry Scheme support
CIS accountants.
Here for the life
you’re building.
You work hard for the people who rely on you. Our CIS accountants help you understand deductions, organise returns and plan your next step—with a person who listens and explains things clearly.
A completely free conversation. No obligation. Clear fees before work begins.
Start with what you need
Behind every invoice is someone building a life.
Perhaps you want to understand money deducted from your pay. Perhaps you are responsible for paying a growing team. Or perhaps this is your first construction contract. Wherever you are starting, there is room for your questions here.
CIS is deducted from my pay
Understand your statements, get your records together and find the right route for your tax return and any repayment due.
CIS support for subcontractors →I pay subcontractors
Get help with verification, deductions, payment statements and a monthly returns routine that fits your business.
CIS support for contractors →I need to register for CIS
Find out which registration you need, what information to prepare and what happens after you are registered.
Help getting started with CIS →Do both descriptions fit? A business can be a contractor and a subcontractor. We will also establish whether you operate as a sole trader, partnership or limited company, because that changes how your tax is handled.
CIS, explained simply
What is the Construction Industry Scheme?
CIS is HMRC’s system for handling tax deductions on certain construction payments. Contractors usually deduct money from subcontractor payments and pass it to HMRC. Those deductions count towards the subcontractor’s tax liabilities.
CIS can affect builders, electricians, plumbers, joiners and other trades carrying out work within the scheme. What you do, who pays you and how your business is set up all matter.
Read HMRC’s overview of CIS .
Registered
The usual deduction rate for a registered subcontractor.
Unregistered
The higher rate can apply where HMRC cannot verify registration.
Gross status
No CIS deduction where HMRC has approved gross payment status.
The invoice total is not always the deduction base. VAT and eligible materials can affect the calculation. The contractor must use the rate confirmed by HMRC and apply the correct rules.
See HMRC’s rules for calculating CIS deductions . A CIS deduction is not your final tax calculation.
For subcontractors
You earn it. Let’s make sense of what’s deducted.
You should be able to see how your earnings, business costs and CIS deductions fit together. We help turn a collection of statements and receipts into a clearer picture.
- Understand your deduction statements Check the records of what you earned and what contractors deducted.
- Review your business expenses Identify allowable costs, supported by the right records, and separate personal spending.
- Know your tax position Understand the calculation and approve your return before it is submitted.
Sole trader or partner? Your CIS deductions form part of your Self Assessment position. Sole traders within Making Tax Digital also need digital records and quarterly updates. Check when MTD applies. Limited company? Company CIS deductions use the PAYE/EPS route rather than your personal tax return.
A refund depends on your overall position. You may receive a repayment, have nothing further to pay or still owe tax. We explain the result; we do not promise a refund.
Explore our Self Assessment tax return service or sole trader accountancy support . See HMRC’s guidance on tax and CIS deductions .
For contractors
A busy site. A clearer monthly routine.
When people are waiting to be paid and the next job is starting, CIS administration needs a reliable place in your working month. We help you establish that routine.
- Start with the right checks Consider employment status and verify subcontractors with HMRC where required.
- Keep payments and deductions connected Work from accurate payment records and prepare deduction statements.
- Prepare, review and submit Agree who supplies information, who approves the figures and when the monthly return is filed.
A person’s CIS registration does not, by itself, make them self-employed. Employment status needs its own assessment.
Postal monthly payments are normally due by the 19th. Filing and paying are separate tasks; confirm the payment arrangements that apply to your business. Read HMRC’s monthly return guidance and payment guidance .
No subcontractor payments this month? A mainstream contractor generally still needs to send a nil return unless an appropriate period of inactivity has been notified to HMRC. Tell us when work pauses so we can discuss the right next step.
For contractors · Monthly CIS reporting
Online CIS returns, with a person beside you.
A digital submission should still come with a human explanation. We help you understand the figures, the deadline and what needs to happen next.
Contractors normally file monthly CIS returns through HMRC’s online service or commercial CIS software. With your authorisation, we can prepare and submit the returns included in your agreed service.
Two different responsibilities: monthly CIS returns report payments to subcontractors. Making Tax Digital for Income Tax covers an eligible individual’s own business and property records. Some people need to meet both sets of requirements.
Check the working arrangement
Assess employment status and verify subcontractors where required. CIS registration alone does not establish that someone is self-employed.
Include the relevant payments
Record payments, eligible materials and deductions accurately. Relevant payments to subcontractors with gross payment status still belong on the monthly return.
File the monthly return
The deadline follows the tax month ending on the 5th. Mainstream contractors must also address months with no payments through a nil return or appropriate inactivity notification.
Provide deduction statements
Where CIS tax has been deducted, give the subcontractor a written payment and deduction statement within 14 days of the tax-month end.
Pay HMRC on time
Monthly electronic payments are usually due by the 22nd, or the 19th by post. We explain the amount and timetable applicable to your arrangement.
Retain your CIS records
Contractor CIS records must be kept for at least three years after the relevant tax year ends. Other tax records may need to be kept longer.
What else should a contractor check in 2026?
Could CIS apply if construction is not my main business?
We agree the scope, responsibilities and fixed fee before work begins.
Official guidance: CIS monthly returns · CIS records and statements · Paying deductions · 2026 CIS fraud measures .
Digital records. Personal support.
Making Tax Digital for CIS subcontractors.
You do not have to figure this out alone. We are already helping clients get set up for Making Tax Digital, with clear explanations and a practical plan for their records.
Making Tax Digital for Income Tax changes how eligible sole traders and landlords keep records and report to HMRC. CIS deductions do not remove these obligations when you fall within the rules.
We start with your circumstances. Your qualifying income, business structure and any exemption determine when you need to use MTD. We then agree the software, support and filing work you need.
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01 · Check your starting point
Review the relevant tax return, income sources, start date and any exemption.
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02 · Set up the right tools
Check agent authority, MTD registration and compatible software. Agree who does what.
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03 · Build a steady routine
Keep income and expense records with the date, amount and category. Retain your CIS statements.
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04 · Review and report
Handle agreed quarterly updates and the annual tax return, with explanations along the way.
| Qualifying income | Tax year checked | Start date |
|---|---|---|
| Over £50,000 | 2024/25 | 6 April 2026 |
| Over £30,000 | 2025/26 | 6 April 2027 |
| Over £20,000 | 2026/27 | 6 April 2028 |
Subject to eligibility and exemptions. Qualifying income combines relevant self-employment and property income before expenses and CIS tax deductions.
| Records covered: standard periods | Send by |
|---|---|
| 6 April–5 July 2026 | 7 August 2026 |
| 6 April–5 October 2026 | 7 November 2026 |
| 6 April 2026–5 January 2027 | 7 February 2027 |
| 6 April 2026–5 April 2027 | 7 May 2027 |
Each update builds on the records from the start of the year. Calendar periods use 1 April to 31 March with the same submission deadlines. We check the right setting before your first update.
An example: £44,000 of gross CIS trading income plus £8,000 of qualifying rental income in 2024/25 totals £52,000. That can bring a sole trader into MTD from April 2026, even though their CIS income alone is below £50,000, unless an exemption applies.
Your CIS deductions still matter
Record gross earnings and CIS tax withheld separately. Check HMRC’s deduction information against your statements when completing the tax return. A quarterly update does not automatically produce a CIS refund.
The annual return still matters too
For those joining in April 2026, the 2025/26 online Self Assessment return remains due by 31 January 2027. The 2026/27 return is completed through MTD-compatible software by 31 January 2028.
Updates and payments have different timetables. MTD does not introduce quarterly Income Tax payment dates. Existing payment dates continue, including 31 January and, where payments on account apply, 31 July. Separate CIS and VAT responsibilities also continue.
Can I use a spreadsheet or my existing software?
What if I work through a limited company or partnership?
What if using digital tools is genuinely difficult for me?
I should already be using MTD. What should I do?
For the 2026/27 tax year: HMRC is not applying penalties for late quarterly updates. You still need digital records and the required updates before completing your tax return. Late annual returns and late tax payments remain subject to their own rules.
Let’s make the change feel manageable.
Tell us how you keep your records today. We will explain the next step and agree the scope, software costs and fees for any setup, bookkeeping, quarterly updates and annual return work.
A completely free first conversation. No obligation to join.
HMRC guidance: eligibility and dates · quarterly updates · compatible software · exemptions · penalty rules . Checked 29 September 2026.
New to the scheme?
A confident start, with someone to ask.
Starting out brings enough decisions. We can help you establish whether you need to register as a contractor, a subcontractor or both, and check how this fits your business structure.
- Know what information is needed Prepare the relevant business details and tax references for your registration.
- Understand what happens next Know what contractors may ask for and which records to keep from the start.
- Ask about gross payment status Discuss whether you may meet HMRC’s criteria. It is a separate approval, not an exemption from tax.
You can register directly with HMRC. See the official routes for subcontractor registration and contractor registration . We are here if you would like help with the process and ongoing responsibilities.
Support with a clear purpose
What our CIS accountants can help you with.
We agree the work around your circumstances. You should know what we are handling, what we need from you and where an additional service would be useful.
| Your situation | Support we can agree | What it helps you understand |
|---|---|---|
| Starting with CIS | Registration support and a review of the responsibilities relevant to your business. | Where you fit in the scheme and what comes next. |
| Paying subcontractors | Verification, deduction calculations, statements and monthly return preparation. | A repeatable process for records, approval and filing. |
| Working as a sole trader | Income, expenses and CIS deduction review alongside your annual tax return, using the appropriate filing route. | Your overall tax calculation, including CIS credits. |
| Using Making Tax Digital | Agreed help with setup, digital records, quarterly updates and your annual tax return. | Your MTD responsibilities, software arrangements, deadlines and separately agreed fees. |
| Receiving CIS payments as a company | Help coordinating the appropriate PAYE/EPS reporting and repayment position. | How company deductions are dealt with through the correct route. |
| Wanting ongoing support | A dedicated contact and regular communication within your agreed service. | Who to ask when your work or circumstances change. |
Bookkeeping, VAT, payroll, company accounts, historic corrections and formal HMRC enquiries are included only where specifically agreed in your quote.
Clarity from the beginning
A clear fee. A manageable first step.
Tell us about your business and the help you need. We will explain the proposed service and agree a fixed fee before work begins, including whether VAT applies.
You will know what is included, when we need your information and how any additional work would be quoted.
| Your business | Your legal structure, CIS role and volume of work. |
|---|---|
| Your records | How information is kept and whether earlier periods need attention. |
| Your support | One-off work or ongoing help, plus any agreed tax, VAT or payroll services. |
You do not need to have every document ready for the first conversation.
Useful records to gather
CIS deduction statements, sales invoices, business expenses, relevant bank records and HMRC letters. Contractors should also gather subcontractor details and payment records.
We will give you a checklist for your circumstances and explain how to share documents through our client portal.
From the first hello
You should always know what happens next.
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We listen
Tell us about your work, your concerns and any dates you are worried about.
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We agree the plan
Understand the scope, fixed fee, responsibilities and realistic timetable.
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We organise the details
Complete onboarding, arrange the necessary authority and share your records.
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We explain and act
Review the work, answer your questions and submit agreed returns after your approval.
Already have an accountant? We can coordinate a standard handover with your permission, at no switching charge. Historic corrections or extra work are quoted separately. You remain responsible for complete information and paying HMRC on time; we make your next steps clear.
If it has been on your mind
Behind on paperwork? Let’s start with a conversation.
An unopened letter or a missing statement can feel bigger the longer you leave it. You can tell us where things stand without having everything neatly organised.
Share which tax year or month is involved and the date on any HMRC letter. We will discuss the records needed, the work involved and what we can realistically do within the time available.
If a deadline is close, please mention it when you contact us.
See the wider picture
Your business is bigger than one return.
CIS can sit alongside other responsibilities. We can help you connect the relevant services, with the scope and fee agreed clearly.
Construction accountancy
Support for the financial responsibilities of a construction business, from records to annual accounts.
Accountants for construction companies →VAT and reverse charge
Help understanding the VAT treatment of your work, including the domestic reverse charge where it applies.
Explore VAT return services →Payroll and your team
Support with payroll responsibilities as your business employs people and your team grows.
Explore payroll services →Communication is at the heart of what we do
An accountant you can talk to. A person who listens.
You should feel comfortable asking a question, whether it concerns a deduction, a letter or a change in your business. We explain things in everyday language and agree how to keep in touch.
From our office near Chester, we support clients across the UK. Your location should not stand between you and a useful conversation.
Phone conversations
Talk through a question and agree a practical next step.
Clear emails
Keep the important details and agreed actions easy to refer back to.
Teams and video calls
Meet face to face online and discuss your records together.
Your client portal
Share documents through the Swift client portal as part of your service.
Meet at our office
Arrange an appointment near Chester for a conversation in person.
Visits by arrangement
Where practical, we can arrange a meeting at your business premises.
Office meetings by appointment. We agree contact arrangements and ongoing support within your service.
In our clients’ words
Feeling looked after starts with keeping in touch.
Short extracts from general Swift Accountants client reviews published on our website.
“kept in touch with me”
“regular easy communication”
“Really easy to get hold of”
Read the full client reviews . These reviews describe clients’ wider experience of Swift, rather than a specific CIS result.
There is room for your questions
CIS questions, answered with care.
If your situation does not fit neatly into an answer here, tell us about it. A conversation can help establish what applies to you.
General information based on HMRC guidance reviewed in September 2026. Your circumstances determine the work and reporting required.
Do I have to use a CIS accountant?
Can I be both a contractor and a subcontractor?
Is a CIS return the same as Self Assessment?
Why am I having 30% deducted?
Will I automatically receive a CIS refund?
How are limited-company CIS deductions handled?
Do I need a return if I have paid nobody?
What if I do not have my UTR yet?
Does CIS registration prove someone is self-employed?
Does gross payment status mean I pay no tax?
Can CIS accountants help if my records are incomplete?
What is included in my fee?
Let’s make the next step feel easier
You put your heart into your work. We put care into looking after you.
Tell us what you are building, what is worrying you and where you would like a little help. We will listen, explain your options and take it from there.
No obligation. No need to have all the answers.
