CIS deadlines

CIS works in tax months, not calendar months. Tax month 1 runs from 6 April to 5 May, and the tax year ends on 5 April. Every deadline below counts from the 5th, when the tax month ends.

The return lists what you paid each subbie in the tax month and what you took off. It must reach HMRC within 14 days of the end of the tax month, so by the 19th. For the tax month 6 May to 5 June, that is 19 June.

If you paid no subbies that month, you may still owe HMRC a return by the same date: a CIS nil return.

Miss the 19th and HMRC charges £100 the next day, with more as the months go by. See CIS late filing penalties.

The deductions you made, or should have made, from subbies in a tax month are due to HMRC within 17 days of the month's end if you pay electronically, so by the 22nd. Paid any other way, they are due within 14 days, by the 19th. If you forgot to take a deduction, you still owe HMRC that amount.

When the 22nd falls on a weekend or a bank holiday, the electronic payment is due on the banking day before. The table below already moves those dates.

If what you pay HMRC each month, PAYE and National Insurance included, averages under £1,500, you can choose to pay quarterly instead. You still file the return every month.

Every tax month this tax year, with its return date and the last day to pay HMRC electronically.

Bank holidays are those for England and Wales.

Each subbie you took a deduction from needs a payment and deduction statement within 14 days of the end of the tax month, so by the 19th, the same day as the return.