CIS statement check
If you're a subcontractor under the Construction Industry Scheme, the contractor must give you a payment and deduction statement every month. Photo it and TradeCard checks the rate is right for you, that the deduction only came off labour, and keeps your running total so your tax return and any rebate are ready. Free, about 30 seconds.
What we check
The rate
20% if you're registered, 30% if you're not or your details didn't match, 0% with gross payment status. We check the statement against your registration.
Materials
CIS deductions apply to labour only. If materials you supplied were deducted from, you've been over-deducted.
Your running total
Every statement adds to your tax-year total of deductions — the number you need for Self Assessment and any rebate.
Questions people ask
I'm being deducted at 30%. Why?
Usually because you're not registered for CIS, or the contractor couldn't match your name and UTR with HMRC. Registering with HMRC brings it to 20%. We'll show you what to check.
Do I get the deductions back?
CIS deductions are advance payments of your tax and National Insurance. If they're more than you owe for the year, the difference comes back through your Self Assessment return. Keeping every statement is how you prove it.
What should be on the statement?
The contractor's name and employer reference, your name and UTR, the gross amount, the cost of materials, and the amount deducted — for the tax month, given to you within 14 days of its end.
Is it free?
Yes, always. No success fee and no percentage of anything found.
This is a check against published rules, not legal or tax advice. If you're in a dispute, ACAS, a union or an adviser can act for you.