CIS 300s

To view your CIS Construction Industry Scheme - An alternative to PAYE payroll for the construction indusry. Using the Construction Industry Scheme, contractors deduct money from a subcontractor’s payments and pass it to HMRC. The deductions count as advance payments towards the subcontractor’s tax and National Insurance. 300s, go to RTI Real Time Information is the current method for reporting PAYE to HMRC, comprising FPS and EPS submissions. and select CIS 300.

Every time you finalise a pay run that includes subcontractors, the software will create or update the CIS 300.

Nil returns

CIS 300s automatically create when you complete a pay run.

If you need to create a Nil Return:

1. Open the required company.

2. Go to RTI and select CIS 300.

3. Choose the Tax Month from the list.

4. Select Create New CIS 300.

5. The details display for review, which includes Contractor, Subcontractors and Declarations.

6. Once reviewed, to send the submission to HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers., select Submit CIS300 CIS stands for Construction Industry Scheme, and CIS300 is the monthly return that construction businesses must file with HMRC to report their payments to subcontractors. CIS Verification is the process of verifying a subcontractor's status with HMRC..

Filing a CIS 300

After the final payment for the tax month, to file your CIS 300 with HMRC, select the relevant CIS300 from the list, then Submit CIS 300.

Once accepted by HMRC, the status will update accordingly.

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