What this guide covers
If contractors deduct CIS from your payments, record those deductions so they count toward your tax position. The CIS drawer can calculate the deduction from your gross pay and materials at the standard 20% or higher 30% rate.
1. Open the CIS drawer in Filing
Go to Filing and open the CIS section. Deductions are grouped by contractor (their employer reference), matching the CIS statements contractors must give you.
Open Filing2. Enter the payment and let the rate do the maths
Enter the gross amount and any materials, then pick your CIS rate — 20% standard, 30% higher, or gross payment status. The deduction is calculated for you as rate × (gross − materials). You can still type the figure manually: your contractor's CIS statement is always the authoritative number.
Open Filing3. Check the year-to-date summary
The per-contractor summary shows gross pay, materials, and total deductions for the tax year, with an overall total. Reconcile it against your CIS statements before year-end.
Open Filing4. Understand where it goes
Recorded deductions are submitted to HMRC as part of your CIS position and offset against the tax you owe at year-end. Keep your contractor statements as evidence.
See how filing worksBefore you move on
- Every contractor payment with a deduction is recorded
- The rate matches your CIS status (20% standard, 30% higher, or gross)
- Figures match the contractor's CIS statement
- The YTD summary is reconciled before year-end filing
Put the guide into practice.
Open the relevant workspace and complete the next step with this guide available in another tab.
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