CIS Returns Accountant Hiring Guide
The Construction Industry Scheme (CIS) requires contractors to deduct tax from payments to subcontractors and submit monthly returns to HMRC. Managing CIS correctly involves verifying subcontractors before first payment, applying the correct deduction rate (0%, 20%, or 30%), issuing payment and deduction statements, filing monthly CIS returns by the 19th, and reclaiming CIS deductions against PAYE or Corporation Tax liabilities. Errors in CIS can trigger penalties, incorrect tax deductions, and cash flow problems for both contractors and subcontractors.
General guidance reviewed 12 July 2026 · How we review content
Browse Public-Record ListingsWhat to Check Before Hiring
The right cis returns accountant should be clear about scope, records needed, deadlines, and how they keep you compliant after the first conversation.
Relevant client experience
Clear scope and pricing
Named day-to-day contact
Pricing Context
Fees vary by complexity, record quality, deadlines, and whether you need recurring support or one-off advice.
Compliance Context
Ask what records are needed, who is responsible for submissions, and how the firm confirms deadlines and filing evidence.
CIS Returns FAQs
When are CIS returns due?
Monthly CIS returns must be filed with HMRC by the 19th of each month, covering the tax month ending on the 5th. Late filing attracts automatic penalties starting at £100 per month.
What CIS deduction rates apply?
Registered subcontractors are deducted at 20%. Subcontractors with gross payment status are deducted at 0%. Unregistered subcontractors are deducted at 30%. Your accountant can help subcontractors apply for gross payment status if they qualify.
How do I reclaim CIS deductions suffered?
Limited companies offset CIS deductions against their PAYE/NI liabilities on their EPS. Sole traders reclaim through Self Assessment. If deductions exceed the liability, a repayment can be claimed from HMRC.
Check the official guidance
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Choosing an accountant for cis returns?
Use the checks and official sources above, then browse public-record listings and confirm service availability directly with each firm.