CIS guides
The HMRC rules for contractors in plain words: deadlines, nil returns, penalties, verifying subbies and statements.
CIS deadlines
Return by the 19th, payment by the 22nd if paid electronically
CIS nil returns
When you need one, and how to tell HMRC in advance you won't pay any subbies
CIS late filing penalties
What a late return costs, and what makes it more
Verify a subcontractor
When to verify, what you need and the three rates
CIS payment and deduction statements
What a statement must show and when it's due
Verify, record and file in one place.
0s and 1s works out every deduction, files your CIS300 by the 19th and sends the statements.