- CIS calculation
- Monthly Submission to HMRC
- Deduction statement for subcontractors
- Under the CIS, contractors deduct money from subcontractor’s payment and pass it to HM Revenue and Customs.
This is reported on a CIS Return each month and must filed with HM Revenue & Customs.
- Contractors must also prepare and give each subcontractor a slip (deduction statements) showing the total amount deducted from your payments.
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