CIS · Bromborough, Wirral
CIS returns and refund claims, without the paperwork
We register you for CIS, the Construction Industry Scheme, file your returns and claim back deductions you've overpaid. You get a named accountant in Bromborough, Wirral, who reminds you what's due, and we work with clients across the UK.
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AAT Licensed Accountant · QuickBooks Elite ProAdvisor · Bromborough, Wirral
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Ring us or send a WhatsApp message from site. We'll tell you what we need to quote.
Faversham House, Wirral International Business Park, Old Hall Road, Bromborough, CH62 3NX
The basics
What is the Construction Industry Scheme?
CIS, the Construction Industry Scheme, is HMRC's system for taxing payments in construction. A contractor takes a deduction from each payment to a subcontractor and passes it to HMRC.
It counts as an advance towards the subcontractor's tax and National Insurance. The deduction is 20% if you're registered and 30% if you're not.
20%
Registered subcontractor
What contractors deduct once you're registered.
30%
Not registered
What contractors must deduct if you're not registered.
0%
Gross payment status
Nothing is deducted. You're paid in full and settle your tax through your return.
Deductions are taken from the labour part of your invoice, not from the cost of materials you bought for the job.
Rates correct as at 6 October 2026 for the 2026/27 tax year.
What is the Construction Industry Scheme (GOV.UK)What we do
What does a CIS accountant do for you?
For subcontractors, we register you for CIS, prepare your accounts and tax return, and claim back any deductions you've overpaid. For contractors, we register you with HMRC, file the monthly CIS return and send deduction statements.
Either way, one named accountant looks after you.
For subcontractors
CIS registration. We register you so contractors deduct 20%, not 30%.
Accounts and tax return. Your income, expenses and CIS deductions brought together in one return and filed with HMRC.
Refund claims. If your deductions come to more than the tax you owe, we claim the difference back from HMRC.
For contractors
Contractor registration. We register you for CIS and PAYE with HMRC.
Monthly CIS returns. Prepared and filed for you each month; HMRC must have each one by the 19th.
Deduction statements. Sent to your subcontractors so they can claim what they're owed.
For both: simple software, regular reports, deadline reminders and a dedicated accountant.
Refunds
How do you claim a CIS refund?
A sole trader claims through Self Assessment after the tax year ends on 5 April: we set your CIS deductions against the tax and National Insurance you owe, and HMRC refunds any difference. A limited company sets its deductions against its PAYE bill through payroll each month and claims anything left over after the tax year ends. Our guide covers how to claim a CIS tax refund.
To make the claim we need the deduction statements your contractors gave you and a record of your business expenses. The more complete your records, the more accurate the claim.
We can't tell you what a refund will be, or whether you're due one, until we've seen your figures. We go through your records so the allowable expenses you can claim are counted.
Self-employed allowable expenses listDeadlines
When are CIS returns due?
Contractors send HMRC a CIS return every month. Each return covers the tax month that ends on the 5th, and it must reach HMRC by the 19th.
Subcontractors don't file monthly returns: they report their income once a year through Self Assessment, due by 31 January.
Contractors
Monthly CIS return
By the 19th of each month, for the tax month to the 5th.
Contractors
Pay deductions to HMRC
By the 22nd of each month if you pay electronically, or the 19th by post.
Subcontractors (sole traders)
Self Assessment return and payment
2025/26: 31 January 2027, for online returns.
2026/27: 31 January 2028, for online returns.
Correct as at 6 October 2026.
HMRC charges a penalty for each late monthly return. We send it for you and remind you what we need before each one.
Making Tax Digital. From 6 April 2026, sole traders with qualifying income over £50,000 must keep digital records and send HMRC quarterly updates. The threshold falls to £30,000 from 6 April 2027.
How it works
How do you get started with us?
It takes three steps. Fill in our quote form, take a quick call from us to confirm what you need, then leave your CIS paperwork with us.
It works the same way whether you're switching from another accountant or have just started in construction. If you're switching, we contact your previous accountant and handle the handover.
1
Get your quote
Tell us about your business and what you need help with.
2
Take a quick call
We ring you to confirm the quote and answer your questions.
3
Leave it with us
Your accountant takes over and tells you what we need, and when.
Pricing
How much does a CIS accountant cost?
CIS is a service we provide, and we quote for each client. Your fee depends on whether you're a contractor or a subcontractor, how many people you pay and the services you need.
Get in touch for a quote: fill in the quote form and we'll call to confirm your price.
Why Wainwrights
Why do construction businesses choose Wainwrights?
You get your own dedicated accountant and reminders before every deadline, from a practice established over 30 years ago. You can message us on WhatsApp from site.
We're AAT licensed accountants based in Bromborough, working with contractors and subcontractors across Wirral and the rest of the UK. Our office is open 9am to 5:30pm, Monday to Friday.
30+
years in practice
500+
reviews on Trustpilot and Google
4.8
out of 5 on Trustpilot
Which other services do construction businesses use?
Most construction clients need one of these as well.
What do contractors and subcontractors ask us?
Do I have to register for CIS as a subcontractor?
No, but it costs you if you don't. Contractors must deduct 30% from unregistered subcontractors, against 20% once you're registered.
How much is deducted under CIS?
20% if you're a registered subcontractor, 30% if you're not, and nothing if you have gross payment status. Materials aren't included in the amount the deduction is taken from.
Can I get a CIS refund?
Yes, if your deductions come to more than the tax and National Insurance you owe for the year. We work that out in your tax return and claim the difference from HMRC.
When can I claim my CIS refund?
After the tax year ends on 5 April. Sole traders claim through their Self Assessment tax return. Limited companies set their deductions against their PAYE bill through payroll during the year, then claim anything left over from HMRC once the year has ended.
When is the contractor's monthly CIS return due?
By the 19th of each month, covering the tax month that ended on the 5th.
What is gross payment status?
It means contractors pay you in full with no CIS deduction. HMRC grants it to businesses that pass its turnover and compliance tests.
Does Making Tax Digital apply to CIS subcontractors?
Yes, from 6 April 2026, if you're a sole trader with qualifying income over £50,000. Qualifying income is your turnover plus any rental income, before expenses and before CIS deductions, so many subcontractors reach it sooner than they expect.
Do I need to be on the Wirral?
No. We're based in Bromborough and work with construction businesses across the UK by phone, Zoom, WhatsApp and our client app.
Can I switch to you part-way through the year?
Yes. We accept clients who switch part-way through their financial year, and we contact your previous accountant for the handover. Get a quote to start.
Ready when you are
Want your CIS paperwork off your hands?
Get a quote online, or book a free call with an accountant in Bromborough.
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