CIS SERVICE
Fast, Accurate & HMRC-compliant.
CIS Returns Made Simple
If you’re a contractor or subcontractor in the construction industry, CIS reporting is mandatory. Late or incorrect returns can lead to penalties, cash-flow issues, and HMRC attention.
Middleton & Rose handles your CIS returns properly — every month, on time.
Our CIS Services
What is the Construction Industry Scheme (CIS)?
The Construction Industry Scheme (CIS) is an HMRC tax deduction system for construction work. If you’re a contractor paying subcontractors, you must register for CIS, verify workers, make the correct deductions, and submit monthly returns to HMRC.
Who needs CIS?
✓ Main contractors
✓ Contractors paying for subcontractors
✓ Property developers paying for construction work
✓ Construction businesses operating under CIS
Monthly Deadlines
✓ Returns due by 19th each month
✓ Covers previous month’s payments
✓ Late filing penalties apply
✓ Automatic HMRC notifications
Deduction Rates
✓ Registered: 20% deduction
✓ Gross payment: 0% deduction
✓ Unregistered: 30% deduction
✓ Materials are exempt
Why Businesses Choose Middleton & Rose
We manage your entire CIS process from verification to submission, ensuring you meet HMRC deadlines and avoid penalties.
Monthly CIS Return Preparation
We calculate correct deductions for all subcontractors, reconcile payments against invoices, submit returns to HMRC by the 19th, and provide confirmation and complete records.
Subcontractor Verification
Verify all subcontractors with HMRC, confirm correct deduction rates, maintain verification records, and flag any issues before payment is made.
Materials & Labour Breakdown
Ensure accurate split on invoices, maximise allowable deductions, advise on reverse charge VAT, and keep compliant records for inspections.
Year-End CIS Reconciliation
Match returns to your accounts, prepare CIS figures for tax return, identify any discrepancies, and ensure a smooth year-end filing process.
Penalty Protection
Ensure on-time submissions, accurate deduction calculations, proper record keeping, and full support with any HMRC correspondence.
Advisory & Planning
Gross payment status applications, cash flow planning with CIS considerations, subcontractor vs employee guidance, and IR35 advice.
How Our CIS Service Works
A simple four-step process that keeps you compliant all year round
Setup & Verification
You provide subcontractor details. We verify each one with HMRC, set up your CIS tracking system, and integrate with your accounting software for seamless management.
Monthly Tracking
Send us invoices as you pay subcontractors. We calculate the correct deductions, record materials vs labour split, and update your CIS register in real-time.
Monthly Return Submission
We prepare your CIS return, submit to HMRC before the 19th deadline, provide confirmation and summary, and update all your records automatically.
Year-End Reconciliation
Reconcile all returns to accounts, prepare CIS300 schedules, support your tax return preparation, and archive records securely for six years.
Avoid Penalties
Stay Compliant
Let us take care of your CIS obligations so you can focus on running your business.