CIS payment and deduction statements
A CIS deduction statement is your proof that tax was taken and paid to HMRC on your behalf. Without it, reclaiming that money at the end of the year turns into detective work. Here is what yours must show and when it must arrive.
Updated 10 September 2026 · Tax year 2026/27
What a CIS deduction statement must contain #
| Item | Why it matters |
|---|---|
| Contractor's name and employer reference | Identifies who made the deduction |
| Subcontractor's name and Unique Taxpayer Reference | Links the deduction to your tax record |
| The tax month the payment falls in | Months run to the 5th, not the calendar month end |
| Gross amount before deductions | The starting figure |
| Cost of materials excluded | Shows the deduction was worked out on labour only |
| Amount deducted | The figure you reclaim |
| Verification number | Required where the 30% higher rate was applied |
There is no compulsory HMRC template. Contractors can design their own, so statements look different from firm to firm. What matters is that the information is there.
When it must arrive #
Within 14 days of the end of each tax month. Tax months run to the 5th, so the deadline is the 19th of the following month.
A subcontractor paid in the month to 5 May should have the statement by 19 May.
Check the materials figure #
This is the line worth checking every time. If the statement shows no materials on a job where you supplied them, the deduction has been calculated on the whole invoice and you have been under-paid.
On a £2,500 invoice with £500 of materials, the correct deduction at 20% is £400 rather than £500. What counts as materials under CIS, and you can check the figure here.
Keep every one #
The statements are what you total up when claiming your refund. Contractors are expected to keep their copies for at least six years, and you should treat yours the same way.
Photograph or scan each one as it arrives and file it by tax year. Paper statements go missing in vans, and reconstructing a year of deductions from bank credits is slow and unreliable, because the credit only shows the net payment, never the deduction.
When a statement does not arrive #
- Ask the contractor. Most cases are an oversight, and the statement can be reissued.
- Put the request in writing. An email creates a record if it becomes a dispute.
- Check your own records. Your invoice plus the net payment received lets you derive the deduction, and the calculator will do the arithmetic.
- Contact HMRC. If the contractor will not provide statements, HMRC can be asked for the deduction details they hold. That request has to be made by post.
You can still claim deductions you can evidence another way, but a proper statement is far less trouble than a reconstruction.
For contractors #
Issuing statements is not optional, and it is separate from filing the monthly CIS return. Both have to happen. Keep copies for six years, include the verification number whenever the 30% rate was applied, and show the materials figure even when it is zero, because a blank invites a query.
What the CIS payment deduction statement is called #
The same document is searched for as a CIS payment deduction statement, a CIS tax deduction statement, a CIS voucher, or simply a CIS certificate. HMRC calls it a payment and deduction statement, and there is only one of them.
Whatever it is called, it is the evidence for every pound withheld from you, and it is what turns a deduction into a refund at the end of the year. Without the statements you are asking HMRC to take your word for the figure, and the refund calculator is only as accurate as the total you can actually prove.
Common questions #
What must a CIS deduction statement show?
The contractor's name and employer reference, the subcontractor's name and Unique Taxpayer Reference, the tax month, the gross amount, the cost of materials excluded, the amount deducted, and the verification number where the 30% rate applied.
When should I receive my CIS statement?
Within 14 days of the end of each tax month. Tax months end on the 5th, so the deadline is the 19th of the following month.
What if my contractor will not give me a CIS statement?
Ask in writing first. If that fails you can ask HMRC for the deduction details they hold, though that request must be made by post. You can still claim deductions you can evidence another way.