CIS
Construction Industry Scheme compliance, end to end.
CIS is one of HMRC's most heavily scrutinised regimes, and mistakes are expensive — penalties start at £100 per month for late returns and can escalate quickly. Heartlands provides complete CIS support for construction contractors and subcontractors. We handle HMRC registration, verification of subcontractors, monthly CIS300 returns, statements of deduction, gross payment status applications, and CIS refund claims for subcontractors. Whether you are a main contractor with a large labour force or a subcontractor looking to reclaim tax deducted at source, we keep you compliant, on time and optimised.
What this service does
The Construction Industry Scheme (CIS) requires contractors to deduct tax from payments to subcontractors and pay it to HMRC monthly. Subcontractors can register for gross payment status to receive payments without deductions, or claim back tax suffered through their Self Assessment or company tax return. Heartlands manages the entire cycle: registering the contractor or subcontractor, verifying new subcontractors with HMRC, preparing and submitting monthly CIS300 returns, issuing deduction statements, applying for and maintaining gross payment status, and claiming CIS refunds. We also integrate CIS bookkeeping with your main accounts so your year-end figures are always consistent.
- Register and verify contractors and subcontractors with HMRC
- Submit monthly CIS300 returns on time and avoid penalties
- Maximise CIS refunds for subcontractors with tax deducted
- Maintain or obtain gross payment status where eligible
- Prevents £100+ monthly penalties for late or incorrect CIS returns
- Recovers tax suffered by subcontractors faster and more accurately
- Keeps construction bookkeeping aligned with the main accounting records
- Provides peace of mind during HMRC CIS compliance visits
Service capabilities
The measurable upside
Automated CIS calculations and monthly checklists remove the last-minute scramble before the 19th of each month.
Subcontractors typically recover hundreds or thousands of pounds in CIS suffered tax that would otherwise be left with HMRC.
All subcontractor verification and return data is stored securely with full audit trail for HMRC inspection.
On-time CIS300 filing and accurate deduction rates keep penalty risk to zero and protect gross payment status.
CIS is handled alongside your bookkeeping and VAT, so the same team sees the full picture every month.
Sectors we work with
What sets Heartlands apart
Chartered partners with 15+ years across UK SMEs, owner-managed businesses and scaling startups.
ICAEW, ACCA and CTA qualified specialists handling every engagement end-to-end.
From onboarding and software setup to filing, reporting and HMRC representation — one accountable team.
Birmingham-based with a direct line to your partner. No call centres, no offshoring, no surprises.
We train your team on Xero, QuickBooks and reporting workflows, then keep the system healthy month after month.
How we deliver, end-to-end
- 01ConsultationA free 30-minute scoping call to understand goals, structure, deadlines and pain points.
- 02AssessmentWe audit your books, filings and software stack to surface risks and quick wins before quoting.
- 03PlanningA written engagement plan: scope, deliverables, deadlines and a fixed monthly fee — no hourly billing.
- 04ImplementationSoftware configured, ledgers migrated, controls set up and the team onboarded with zero downtime.
- 05TestingReconciliations, trial runs and sign-off on the first month's outputs before going live.
- 06TrainingHands-on training for your team plus written SOPs so the process is sustainable, not dependent on us.
- 07Ongoing supportContinuous filing, monthly reviews, unlimited email support and proactive deadline management.
Frequently asked questions
CIS made simple
Under CIS, contractors deduct tax at source from subcontractor payments. Subcontractors receive net payments, and HMRC records every transaction. We handle registration, verification, monthly returns and refunds — end to end.
Who CIS applies to
Limited Companies, Sole Traders and Partnerships operating in construction.
CIS Deduction Rates
Standard deduction for subcontractors registered with HMRC under CIS.
Higher deduction rate applied when subcontractors aren't verified.
Approved subcontractors receive payments in full — no deductions.
CIS deductions usually count toward your annual tax bill — and often generate a refund.
Contractor Responsibilities
- Register with HMRC
- Verify subcontractors
- Deduct the correct tax
- Submit monthly CIS Returns
- Pay HMRC on time
- Issue payment & deduction statements
How Heartlands helps
- CIS Registration
- Monthly CIS Returns
- Subcontractor Verification
- Gross Status Applications
- HMRC Compliance
- CIS Refunds
- Bookkeeping
- Ongoing Accounting Support
Why choose Heartlands Accountants
Deep, day-to-day experience with CIS filings and audits.
Fixed monthly fees with no hidden charges.
Same-day responses and on-time monthly submissions.
A dedicated accountant who knows your business by name.
We claim every allowable deduction and recover CIS refunds.
"We don't just file forms — we help protect and grow your business."
What our clients say
Heartlands turned our cis from a year-end headache into a quiet, predictable process. Their partner-led approach is the difference.
Switched from a high-street firm and immediately recovered tax we didn't know we'd overpaid. Communication is faster, advice is sharper.
Genuinely proactive — they call us before deadlines, not the other way round. Fixed fees, no surprises and our books have never been cleaner.
Ready to talk about cis?
A free 30-minute scoping call with a chartered partner. No obligation, no sales pitch — just clear answers and a fixed quote if it's a fit.