For the people who build, repair and keep us moving
Your CIS tax return. One less worry to carry.
You put a lot into your working day. Your evenings should feel like your own. Our CIS tax return support helps UK subcontractors understand their deductions and expenses, with someone to talk to when things feel uncertain.
No obligation. No need to have all your paperwork ready.
- Clear, agreed fees
- MTD support
- You approve before we file
Start where you are
You deserve to feel understood, before we talk about numbers.
Perhaps you are wondering whether you have paid too much tax. Perhaps an HMRC letter is sitting unopened. Whatever has brought you here, we will listen first and help you work out the next step.
“Has enough tax already been taken?”
We bring your income, expenses and CIS deductions together, then explain whether there is tax to pay or a repayment to request.
“My records are a bit of a mess.”
Start with what you have. We identify the gaps, explain what evidence is needed and agree any extra work before we begin.
“I cannot keep up with the changes.”
We check your filing position, explain Making Tax Digital and help you build a routine that fits around your working life.
CIS tax returns, explained simply
The deductions are a starting point. Your return brings it together.
A “CIS tax return” usually means the annual Self Assessment return for a self-employed subcontractor. CIS deductions are payments towards your tax liability; your return works out the position for the whole year.
We help sole traders and individuals with CIS income alongside other income. Partners also need the correct partnership information, with any partnership return agreed separately.
Company CIS deductions use the employer PAYE/EPS process, rather than your personal tax return. Tell us how you trade so we can put you on the right route.
Paying subcontractors as well? You may also need contractor monthly returns. See our CIS contractor support .
Understand what has already been paid
The amount in your bank is only part of the story.
Your records need to show the income before CIS tax was withheld, with the deduction recorded separately. Here is a simple example of a verified subcontractor receiving a labour-only payment at the 20% rate.
Record £1,000 of income and £200 of CIS deductions. This example assumes no VAT, materials or other charges. It is not an estimate of your final tax or refund.
Will I get a CIS tax refund?
Possibly, if the tax already paid exceeds what you owe. Other income, allowable expenses, allowances, National Insurance and payments already made affect the calculation. You could receive a repayment, owe more tax or have nothing further to pay.
Clarity before promises
We explain the calculation before you approve your return. HMRC may check a repayment or use a credit against tax due. Processing times vary, so we do not promise a refund amount or a payment date before your position is known.
HMRC guidance: CIS payments and deductions and tax repayments .
Careful with your hard-earned money
The right expenses. The right evidence. A return you understand.
Small costs can be easy to overlook after a long day on site. We review the costs of running your business and explain what can be claimed, including the business proportion of mixed-use expenses.
These are areas to review, rather than automatic deductions for every subcontractor.
| Cost | What we consider | Important detail |
|---|---|---|
| Tools & materials | Genuine business purchases, repairs and equipment. | Keep receipts. Equipment treatment can depend on your accounting basis and the item. |
| Protective clothing | Work-related protective equipment, such as safety boots. | Everyday clothing is not allowable simply because you wear it to work. |
| Vehicles & travel | Qualifying business journeys, using an appropriate mileage or actual-cost method. | Home-to-site travel needs a review of your working pattern. Do not claim the same costs twice. |
| Phone & software | The business share of eligible bills and subscriptions. | Separate personal use and keep a reasonable basis for the split. |
| Business insurance | Cover taken out for your trade, such as public liability insurance. | The policy must relate to the business; personal cover needs separate consideration. |
| Relevant training | Training connected with your existing business or industry. | Training to start an unrelated new business does not qualify on the same basis. |
| Working away | Qualifying overnight business accommodation and meals. | Your normal daily lunch is not automatically an allowable business expense. |
| Accounts & bookkeeping | Professional work relating to your business accounts. | The cost of preparing or submitting your personal Self Assessment return is not an allowable business expense. |
A little care now can prevent a problem later.
A receipt alone does not make a cost allowable. We look at its business purpose and the relevant rules. You cannot claim both the trading allowance and actual expenses against the same trading income. Travel is particularly dependent on the facts; employee workplace rules should not simply be applied to a self-employed subcontractor.
Sources: HMRC’s self-employed expenses guidance , professional fees rules and guidance on itinerant tradespeople’s travel .
We will help you get organised
You bring what you have. We help you see what is missing.
We give you a practical checklist for your circumstances and explain how to share documents through our client portal.
- CIS payment and deduction statements from each contractor.
- Sales invoices, bank records and details of cash payments.
- Expense receipts, mileage records and equipment purchases.
- Other income details, such as employment, property or pensions.
- Relevant HMRC letters, earlier returns and tax payments.
Missing a CIS deduction statement?
Ask the contractor for a replacement or a correction. If you cannot obtain one, HMRC has a process for reporting missing statements, including where a contractor has stopped trading. We can help you identify the evidence and next step; a bank receipt alone does not establish the tax deducted.
How long should I keep records?
Self-employed business records normally need to be kept for at least five years after the relevant 31 January filing deadline. Different rules can apply to very late returns. Keep supporting evidence, even after your return has been submitted.
Please do not send passwords or identity documents through an ordinary website enquiry. We will explain the appropriate onboarding process.
HMRC: missing CIS statements and record retention .
Space to plan, rather than panic
Your CIS tax return deadlines for 2025/26.
For income from 6 April 2025 to 5 April 2026, these are the usual Self Assessment dates. We check which apply to you, including any different deadline in an HMRC notice.
| Date | What it means |
|---|---|
| 5 October 2026 | Notify HMRC or register/reactivate Self Assessment where required. |
| 31 October 2026 | Usual deadline for a paper return. |
| 31 January 2027 | Online return and balancing tax payment deadline. A first payment on account may also be due. |
| 31 July 2027 | Second payment on account, if required. |
You can file after the tax year ends. Earlier preparation gives you time to understand the result and plan a payment; it does not bring forward the usual payment deadline. Payments on account are not due for every CIS subcontractor.
If a deadline is close, call us and tell us the date. We will confirm what we can take on and the information we need.
HMRC: filing deadlines and payments on account . Making Tax Digital has additional update dates, explained below.
Making Tax Digital for Income Tax
A new routine. With someone beside you.
MTD is already in force for the first group of qualifying sole traders and landlords. We are already helping clients get set up, choose suitable software and understand what needs to happen through the year.
The threshold is based on gross qualifying self-employment and property income combined , before expenses. For CIS work, use income before CIS deductions, rather than the amount that reached your bank.
| Qualifying income | Income tax year checked | Required 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 |
PAYE salary, dividends and your share of partnership profit do not count towards these thresholds. Partnership and company reporting follow different arrangements. A partner’s separate sole-trader or property income may still bring them into MTD individually.
Keep digital records
Record the required income and expenses in compatible software. Suitable spreadsheets can work with bridging software. A document portal alone is not an MTD record-keeping system.
Send quarterly updates
Send cumulative summaries for each relevant business, including quiet quarters. These are updates, rather than four complete annual tax returns. Normal deadlines are 7 August, 7 November, 7 February and 7 May.
Complete the annual return
Bring in the remaining information, review adjustments and check HMRC’s CIS deduction figures against your statements. Approve the final return before it is submitted through compatible software.
Two details that are easy to miss
The earlier return still matters. If you joined MTD in April 2026, your 2025/26 Self Assessment return is still normally due by 31 January 2027. Your first MTD annual return, for 2026/27, is due by 31 January 2028.
A repayment needs a separate request. You cannot request a refund inside the MTD annual return. Where a repayment is due, the request is made through the appropriate HMRC account or agent service. We explain and agree who will handle that step.
Does MTD mean paying tax every quarter?
No. Quarterly reporting does not itself change the usual Income Tax payment dates. Balancing payments and payments on account still need to be considered separately.
What if technology is difficult, or I should already have started?
Tell us. We can check your start date, records, software, agent authority and enrolment, then agree the work needed to get you on track. Giving an accountant access is not the same as signing up to MTD. Existing VAT software may need different features for Income Tax.
Some people qualify for an exemption, including where digital use is not reasonable or practical. HMRC assesses the relevant circumstances; being unfamiliar with software alone does not automatically qualify.
Is there a first-year penalty concession?
HMRC will not apply late-submission penalty points for quarterly updates in 2026/27. The updates are still required. This is not a general exemption from annual-return or payment penalties, so contact us promptly if you are behind.
HMRC: who needs MTD and when , quarterly updates , the annual return and repayment requests .
Know what happens next
Clear work. Clear fees. Room for your questions.
Your completely free first chat helps us understand your records, business and deadlines. We then give you a fixed-fee proposal for the work agreed, so you can decide comfortably.
Your proposal sets out the essentials
- The tax year and income sources covered.
- The records, CIS deductions and expenses to review.
- Preparation, explanation, your approval and filing.
- Payment guidance and any repayment-request work included.
- The fee, any applicable VAT and the information we need from you.
Extra work is discussed first
Bookkeeping catch-up, missing-record reconstruction, earlier years, amendments, HMRC enquiries, partnership returns and MTD software or quarterly work may need a separate scope and fee.
If we discover something outside the agreed work, we explain it and seek your agreement before proceeding.
We listen
Tell us about your work, what is worrying you and any approaching deadline.
We make a plan
Agree the fee, responsibilities and a manageable checklist of records.
You see the figures
We explain the result, answer questions and ask for your approval before filing.
You know your next step
Receive filing confirmation and the agreed guidance on payment, a repayment or ongoing MTD work.
Communication is at the heart of what we do
A real conversation can make everything feel more manageable.
You should be able to ask a question without feeling that you ought to know the answer already. We explain things in plain English and agree how to keep in touch.
Choose a phone conversation, email, a Teams or video meeting, or an appointment at our Tattenhall office. Visits to your business can be discussed by arrangement. Wherever you work in the UK, we can start with a conversation.
Our office: 3 Chowley Court, Chowley Oak, Tattenhall, CH3 9GA.
Words from Swift clients
Feeling looked after matters.
These short excerpts are from general Swift Accountants client reviews, rather than reviews specifically of our CIS service.
“professional, friendly and very helpful”
William Ellis
“professionalism, attention to detail”
Trevor E.
“Very good people for your tax returns.”
K.K.
Questions you should feel comfortable asking
CIS tax return FAQs.
Do I still need a return if CIS tax has already been deducted?
CIS deductions do not settle your annual tax position automatically. Self-employed subcontractors normally report their business figures and deductions through Self Assessment. If HMRC has asked for a return, do not ignore it; we can check the requirement with you.
What if I also have a PAYE job?
Your employment income and tax paid need to be considered alongside your self-employment and other relevant income. Bring your P60 or P45 and relevant benefits information. The combined position determines the result.
Why is my contractor deducting 30% rather than 20%?
The usual rate for a verified, registered subcontractor is 20%. A 30% rate generally applies where HMRC cannot verify the subcontractor. Gross payment status means no CIS deduction. We can review registration or verification issues; gross payment status does not make income tax-free.
Can you help with a late return or an HMRC letter?
Yes. Share the year, deadline and letter through the agreed channel so we can assess what is needed. Filing and payment penalties have different rules. We can discuss bringing returns up to date and whether there are grounds for an appeal; an appeal is not automatically accepted.
Can you correct an earlier return or recover older CIS deductions?
We check the year, what was filed and the type of error first. An ordinary return amendment is usually possible within 12 months of the statutory filing deadline. CIS deduction errors can need a different route; a general “four-year refund claim” promise would not be reliable for every case.
Can I claim a repayment if I stop self-employment during the year?
An in-year repayment may be possible if you stop trading and meet HMRC’s conditions. It is not an automatic refund after every CIS deduction or every quarter. Tell us your cessation date and other income so we can check the appropriate route.
Can I move to Swift from another accountant?
Yes. We agree the start date and work to be covered, then explain the authorisation and handover needed. Tell us about anything your previous accountant is still handling so that responsibility for deadlines is clear.
Are VAT returns or contractor monthly returns included?
They are separate obligations and need to be included in the agreed proposal if required. We can discuss VAT returns , payroll and wider CIS support alongside your annual tax return.
Further HMRC guidance: paying tax and claiming deductions , correcting returns and the limits of overpayment relief .
Support as your working life changes
The right help, connected.
There is a life beyond the paperwork
You look after your work. Let us help look after you.
A tax return can feel like one more thing to carry. Let us start with a conversation, make a plan together and give you a clearer view of what comes next.
Your first chat is completely free, with no obligation to proceed.
