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All Contractors must complete and submit a monthly return (CIS300) to HMRC regardless of whether or not you have actually made payments in the preceding month. This monthly return must contain details of all payments made to all subcontractors regardless of their tax treatment.
Check the list of subcontractors and their deductions. Double-click a subcontractor in the list to view the transactions that make up their totals. Click Submit Online. If a Submission Declarations window appears, read the declaration, click OK then Continue.
Please send your completed return, including any continuation sheets, to: HM Revenue Customs, Construction Industry Scheme, Comben House, Farriers Way, BOOTLE, L69 9ZX. If a payment is due, send it to your HMRC Accounts Office and not with this return. See your P30BC Payslip Booklet for notes on how to pay.
Construction Industry Scheme (CIS) Under the Construction Industry Scheme ( CIS ), contractors deduct money from a subcontractors payments and pass it to HM Revenue and Customs ( HMRC ).
Under the Construction Industry Scheme ( CIS ), contractors deduct money from a subcontractors payments and pass it to HM Revenue and Customs ( HMRC ). The deductions count as advance payments towards the subcontractors tax and National Insurance.
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People also ask

CIS contractor monthly statement (300) This is a monthly return that all contractors must complete and submit to HMRC. It should contain details of the payments made to subcontractors.
A: In the context of a court case in California, CIS typically refers to a Court Information System, which is the electronic system used for managing court cases and related data.

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