Construction Industry Scheme (CIS)

Construction Industry Scheme (CIS) Accounting in Slough

The Construction Industry Scheme comes with strict monthly filing deadlines, deduction calculations, and verification requirements that catch out even experienced contractors. Direct Assist Accountants manages CIS compliance for both contractors and subcontractors across Slough, ensuring correct deductions, on-time HMRC submissions, and — where subcontractors have overpaid — maximum tax refunds claimed back.

Monthly CIS return preparation and HMRC filing
Subcontractor verification and deduction rate checks
CIS tax refund claims for subcontractors
Full compliance support for contractors managing multiple subcontractors

Where CIS Compliance Commonly Falls Apart

Contractors juggling multiple subcontractors often miss the 19th-of-the-month CIS return deadline, apply the wrong deduction rate because a subcontractor wasn't verified correctly, or fail to keep the paperwork HMRC expects during a compliance check. Subcontractors, meanwhile, frequently overpay tax through CIS deductions and never claim it back because they don't realise a refund is due. We handle both sides of this scheme correctly, so contractors stay compliant and subcontractors get every penny they're owed.

Who Needs CIS Accounting Support?

CIS applies to almost everyone working in construction in and around Slough, whether you pay subcontractors or are paid as one.

Contractors who pay subcontractors and must file monthly CIS returns
Subcontractors having CIS deductions taken from their pay
Construction businesses growing their subcontractor workforce
Sole trader tradespeople registered under CIS
Subcontractors who suspect they're due a tax refund

What's Included in Our CIS Accounting Service

Subcontractor Verification

Confirming correct deduction rates with HMRC before payments are made

Monthly CIS Returns

Accurate preparation and on-time filing every month

Deduction Statements

Correct statements issued to subcontractors as required by law

CIS Refund Claims

Calculating and claiming tax refunds owed to subcontractors

Record Keeping

Organised CIS records ready for any HMRC compliance check

Year-End Reconciliation

Ensuring CIS deductions are correctly reflected in your annual tax return

Frequently Asked Questions

What is the CIS deduction rate for subcontractors?

Standard rate is 20% for registered subcontractors and 30% for those not registered with HMRC under CIS, while verified subcontractors can qualify for gross payment status (0%).

When are CIS returns due?

Contractors must file monthly CIS returns by the 19th of each month following the tax month in which payments were made.

Am I due a CIS tax refund?

Many subcontractors overpay tax through CIS deductions relative to their actual tax liability — we review your figures and claim back any refund due.

What happens if I file a CIS return late?

HMRC charges automatic penalties starting at £100 and increasing the longer the delay continues.

Do I need to verify subcontractors every time I pay them?

Verification is generally required for new subcontractors or those not paid within the current or previous two tax years.

Our bookkeeping team is part of Direct Assist Accountants ACCA-regulated practice in Slough

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Talk to a Slough-based bookkeeper about getting your records accurate and up to date.