Construction Industry Scheme Services for Contractors and Subcontractors
CIS compliance means verifying subcontractors, calculating the right deductions, filing monthly returns, and paying HMRC on time. ABM Chartered Accountants manages every part of the Construction Industry Scheme so your business stays compliant and your subcontractors are paid correctly.
CIS Managed by Qualified Chartered Accountants
The Construction Industry Scheme requires contractors to deduct tax from payments made to subcontractors and send those deductions to HMRC. The rate depends on whether the subcontractor is registered, unregistered, or holds gross payment status. ABM Chartered Accountants verifies every subcontractor, applies the correct rate, and files your monthly return on time.
Our ICAEW and ACCA qualified accountants handle CIS for both contractors and subcontractors. We register you with HMRC, verify your subcontractors before each payment, calculate deductions excluding materials, issue payment and deduction statements, and submit your monthly CIS return so nothing is missed.
What Our CIS Compliance Service Covers
From registering as a contractor to applying for gross payment status, here is how ABM Chartered Accountants keeps your Construction Industry Scheme obligations fully managed.
Contractor Registration
Registering your business as a CIS contractor with HMRC so you can engage and pay subcontractors.
Subcontractor Verification
Verifying each subcontractor with HMRC before payment to confirm their registration and CIS rate.
CIS Deductions
Calculating the correct CIS deduction on each payment after excluding materials and paying to HMRC.
Monthly CIS Returns
Preparing and filing your monthly CIS return with HMRC showing all subcontractor payments and tax.
Payment Statements
Issuing payment and deduction statements to every subcontractor within the required time frame.
Gross Payment Status
Applying to HMRC for gross payment status so your subcontractors receive full payment with no tax.
Stay Compliant and Avoid CIS Penalties
Late CIS returns attract penalties starting at 100 pounds for one day late and rising to 300 pounds or more for longer delays. Incorrect deductions, unverified subcontractors, and missing payment statements all create compliance risks that HMRC actively pursues. ABM Chartered Accountants eliminates these risks by managing every CIS obligation for you.
For subcontractors, proper CIS management means the right amount of tax is deducted and credited against your Self Assessment liability. Overpayments are common when deductions are miscalculated, and recovering them takes time. We make sure the figures are right from the start so your cash flow is not affected unnecessarily.
CIS Compliance for Construction Businesses Right Across the UK
Based in Canary Wharf, London, ABM Chartered Accountants manages CIS for contractors and subcontractors throughout the UK. Our cloud-based systems keep your returns and records compliant from anywhere.
CIS for Every Type of Construction Work
We manage CIS for businesses involved in building, civil engineering, demolition, repairs, decorating, electrical, plumbing, roofing, and site preparation. If it falls within the scheme, our team handles the compliance.
Why Construction Businesses Choose ABM for CIS
Chartered CIS Expertise
ICAEW and ACCA qualified managing your CIS duties.
Every Return Filed on Time
Monthly CIS returns submitted before every HMRC deadline.
Deductions Always Correct
Subcontractors verified and the right rate always applied.
How We Work
Initial Consultation
Set Up and Onboard
Ongoing Support
We provide regular reviews and proactive advice to keep your finances optimised and HMRC-compliant.
Get in Touch Today
Whether you need help with your tax return, payroll, VAT, or business advisory, our qualified UK accountants are ready to provide clear, practical guidance for your specific needs.
Book a Consultation
Fill in the form below and one of our expert accountants will contact you promptly to discuss your accounting and tax requirements.
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Frequently Asked Questions
Here are answers to the CIS questions we hear most often. Contact our team for tailored guidance on your situation.
What is the Construction Industry Scheme?
The Construction Industry Scheme is an HMRC system that requires contractors to deduct tax from payments to subcontractors and send those deductions to HMRC. The deductions count as advance payments towards the subcontractor’s income tax and National Insurance.
What are the CIS deduction rates?
There are three rates. Registered subcontractors have 20 percent deducted. Unregistered subcontractors have 30 percent deducted. Subcontractors with gross payment status have zero percent deducted and receive the full payment. ABM Chartered Accountants verifies every subcontractor to apply the correct rate.
Do I need to register as a contractor?
Yes. All contractors must register with HMRC for CIS before paying subcontractors. You are also classed as a deemed contractor if your business spends more than 3 million pounds on construction in any rolling 12-month period, even if construction is not your main activity.
What is included in the monthly CIS return?
The monthly return reports all payments made to subcontractors during the tax month, including the gross amount, the cost of materials, and the deductions applied. From April 2026, contractors must also file a nil return if no subcontractor payments were made.
Can subcontractors claim back CIS deductions?
Yes. CIS deductions are advance tax payments. When you file your Self Assessment tax return, the deductions are credited against your total tax and National Insurance liability. If you have overpaid, HMRC will refund the difference. ABM Chartered Accountants handles this for you.
How much do your CIS services cost?
Fees depend on the number of subcontractors you pay and the volume of transactions each month. We offer transparent, fixed monthly pricing with no hidden charges. Contact ABM Chartered Accountants for a quote tailored to your construction business.