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Record Keeping CIS deduction statements

Your legal obligiation to receive and provide CIS deduction statements. 

If you are working for a company and CIS tax is being deducted, the company is legally required to provide you with a document by the 19th of each month, following the tax deduction.

This document is a CIS statement, and it details how much tax has been deducted, and more importantly, paid to HMRC on your behalf.

It is then your legal responsibility to keep that information for up to six years!

If you have been told that CIS tax has been deducted, then you must make sure to get the CIS deduction statement confirming your pay and any amount paid to HMRC on your behalf.

Why is this so important? 

If there are errors with your contractor’s reporting or your tax return, the first thing HMRC will ask you for is your CIS deduction statements. 

If you can’t provide the CIS deduction statements and your contractor has disappeared, then you may find that you are liable for paying the tax that’s been deducted from you, again!

This would be a very harsh way to learn this lesson, so make sure you get the CIS statement  by the 19th of each month, following the tax deduction.

You probably wouldn’t just lend a stranger 20% of your pay without having a record of it, and this is no different.

What if the contractor refuses to comply?  

If your contractor refuses to give you a statement, you might like to show them this HMRC guidance which clearly defines their legal responsibilities.

Contractors Obligation

If the contractor still refuses to comply?  

If they still fail to provide you with a statement, you should consider reporting them to the CIS Helpline at HMRC and stop working for them immediately. 

COntact CIS HMRC
NJB Taxback Ltd

Kemp House
152-160 City Road
London
EC1V 2NX

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NJB Taxback Ltd

Kemp House
152-160 City Road
London
EC1V 2NX

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