Contractors within the Construction Industry Scheme must verify subcontractors, apply the correct deduction treatment, file monthly returns and provide payment and deduction statements. Missing information or misclassifying workers can lead to time-consuming corrections, penalties and wider employment-status risks.
HOW THIS HELPS YOU
Verify subcontractors
We can obtain or check the HMRC verification needed before applying the relevant deduction rate. |
Calculate deductions
Payments, materials and deductions are recorded using the information supplied by the contractor. |
File monthly returns
Returns are prepared and submitted to HMRC for each relevant tax month. |
Issue statements
Subcontractors receive clear monthly payment and deduction statements within the required timetable. |
Maintain better records
CIS reports support bookkeeping, payroll, annual accounts and subcontractor queries. |
Reduce status risk
We highlight cases where the facts may indicate employment rather than genuine subcontracting. |
THE ApC DIFFERENCE
ApC can connect CIS with the rest of the contractor's accounting and tax work. This helps reconcile subcontractor costs, deductions and HMRC balances, while also identifying whether VAT domestic reverse charge, payroll, employment status or company deductions suffered need attention. The contractor remains responsible for providing complete and accurate payment information and for the underlying engagement arrangements.
OUR SERVICE CAN INCLUDE
- Subcontractor verification and maintenance of CIS details
- Monthly CIS return preparation and submission
- Calculation of deductions from information provided
- Monthly subcontractor payment and deduction statements
- Support with amendments, HMRC queries and reconciliations
Let ApC manage the monthly CIS process and keep the records aligned with your bookkeeping, VAT and accounts.