1999
After several delays the new Construction Industry Scheme was launched in 1999. Although still certificate-based, the new scheme applied more rigorous turnover and compliance tests to businesses wanting to receive gross payments.

How do I get a CIS statement?

If you have not received all the CIS statements you need from your contractor, you can ask them to send you replacement copies. If the contractor you’re working for stops trading and you have not been able to get all your CIS statements you should write to HMRC .

How do I check my CIS payment?

How to get gross payment status

  1. Sign in to Government Gateway – you’ll need the Government Gateway user ID and password you used when you registered for CIS.
  2. From ‘Your tax account’, go to ‘Other services’.
  3. Choose ‘Construction Industry Scheme – Subcontractors’.

When should CIS statements be issued?

If you make deductions, you must give the subcontractor a payment and deduction statement within 14 days of the end of each tax month. ExampleIf the tax month was 6 May to 5 June, you must give the statement by 19 June.

How do I claim my CIS payment?

Get a refund of your Construction Industry Scheme (CIS) deductions if you’ve paid too much tax or National Insurance….Claim by post

  1. your full company name.
  2. your PAYE reference numbers.
  3. the reasons for the overpayment.
  4. a completed R38 form if you want your refund to be paid to an agent or other representative.

Who is exempt from CIS?

Exceptions for contractors paid for by a charity or trust. paid for by a governing body or head teacher of a maintained school on behalf of the local education authority. on the subcontractor’s own property and worth less than £1,000 excluding materials – you must call the CIS helpline to get an exemption.

How do I correct an error on my CIS return?

All telephone requests to correct an error on a return should be referred to the CIS helpline on 0300 200 3210. The reason for this is that only calls to HMRC contact centres are recorded. This means that a transcript of the call may be obtained in the event that there is any dispute concerning what was said.