Accountants who understand the Construction Industry Scheme.
Construction businesses need more than a year-end set of accounts. Payments on account, subcontractor deductions, wages and the timing of jobs all affect the numbers. We have extensive CIS experience and specialist Finance Director-level expertise around construction.
Whether you are a sole trader on site, a subcontractor trading through a limited company, or a contractor paying other businesses, we can help you understand your obligations and keep the records connected.
CIS returns and contractor administration.
- Help with CIS registration and subcontractor verification.
- Review the information needed to calculate CIS deductions.
- Monthly CIS returns and payment and deduction statements.
- Reconcile subcontractor payments with your bookkeeping.
- Support with contractor and subcontractor records and HMRC queries.
- Construction company accounts, Corporation Tax and PAYE payroll.
- Review construction VAT and domestic reverse charge treatment where relevant.
Under current rules, a contractor’s monthly CIS return is normally due by the 19th following the tax month. We can help you organise the information and agree who is responsible for each part of the process.
Offsetting CIS. Getting the records right.
If contractors deduct CIS from payments to your limited company, those deductions need to be recorded and claimed through the correct process. We can reconcile your payment and deduction statements and help report CIS deductions suffered through an Employer Payment Summary (EPS).
A limited company can set eligible CIS deductions against its PAYE, National Insurance and other relevant employer liabilities. Excess deductions can be carried forward within the same tax year. After the year end, a remaining amount may be repaid or allocated against other tax liabilities through HMRC’s process.
Offsetting CIS is not an automatic reduction to your company’s sales or Corporation Tax bill. The evidence, submissions and tax-year position matter. We can help you check an overpayment and discuss a CIS repayment claim without promising a particular refund or timescale.
Useful numbers between projects.
We can help you look beyond compliance: job margins, cash flow, customer payment terms, subcontractor costs and what the next project means for your business. Our virtual or part-time FD support gives smaller businesses access to that level of thinking without employing a full-time Finance Director.
We also support sole traders with Making Tax Digital and tax return filing, and can discuss bookkeeping that fits the way you work.
CIS questions.
Can a limited company claim a CIS refund?
There can be a repayment where eligible CIS deductions exceed liabilities and the reporting is up to date. We can review the statements, EPS records and returns, and help with the appropriate claim. HMRC requires the relevant PAYE, CIS and Corporation Tax returns to have been submitted.
Is a sole-trader CIS refund claimed in the same way?
No. Sole traders generally account for CIS deductions through Self Assessment. Limited companies use their employer reporting and repayment process. We will check your business structure before advising on a claim.
Can you help me offset CIS against PAYE?
Yes. We can review the deductions suffered by your limited company, reconcile the records and help with EPS reporting and the set-off against eligible employer liabilities.
I am both a contractor and a subcontractor. Can you help?
Yes. We can discuss both sides: deductions from money you receive and the verification, deductions and returns required when you pay subcontractors.
HMRC: contractor and subcontractor guidance ↗ Guidance checked 4 October 2026.