Accountants for CIS contractors

Main contractors paying subcontractors under the Construction Industry Scheme.

• Verifying every subcontractor with HMRC before the first payment

• Monthly CIS300 returns due by the 19th, including nil returns, with penalties from day one

• Employment status checked properly, because CIS does not make someone self-employed

• Deduction statements issued to subcontractors within 14 days of the tax month end

• Materials deducted correctly so tax is not withheld on the wrong amount

Whatever the sector, the company must file accounts with Companies House nine months after the accounting reference date, file a CT600 within twelve months of the period end, pay corporation tax nine months and one day after the period end, and file a confirmation statement each year.

Once taxable turnover passes £90,000 in a rolling 12 months, VAT registration and Making Tax Digital filing follow. Employing anyone, including a director on a salary, brings PAYE, RTI reporting and auto-enrolment pensions.

Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.

We agree the scope and monthly fee before starting, set up bookkeeping that fits how you invoice and buy, and send reminders ahead of every filing date.

You get plain answers to sector questions in normal language, and we say clearly when something needs specialist advice rather than guessing.