Construction Industry Scheme
CIS300
Fyling keeps each contractor client's subcontractors, verifies them with HMRC, records what was paid and deducted each month, and prepares the monthly CIS300 return. Your practice checks it and sends it under the company's own Government Gateway login.
What it does for your practice
- Verification with HMRC from the subcontractor list, with each answer kept.
- Each tax month listed, soonest due first.
- A return cannot go with a subcontractor who has not been verified.
- A month with no payments becomes a nil return you confirm.
- Payment and deduction statements for subcontractors from the same figures.
How it works
- 1
Set up the contractor company with its HMRC references.
- 2
Add subcontractors and verify them with HMRC. HMRC replies with the rate to deduct.
- 3
Open the tax month and enter each payment: gross amount, materials and deduction.
- 4
Check the return and mark it ready.
- 5
Send it to HMRC. The page shows HMRC's answer.
Who it is for
Practices with clients in construction who pay subcontractors under the scheme.
Your practice stays the filer. Fyling is the software your team uses to prepare, check and send the work.
Questions
Does Fyling decide the deduction rate?
No. HMRC gives the rate when you verify a subcontractor, and Fyling records it.
What if no subcontractors were paid in a month?
The return is prepared as a nil return, which you confirm before sending.
Who submits it?
Your practice does, under the contractor company's own Government Gateway login.
Works with
Payroll
Pay runs, payslips and RTI submissions for client companies.
VAT returns
Each client's VAT periods from HMRC and the nine-box return, submitted digitally.
Deadlines and reminders
Every client's due dates in one list, with reminders on the days you choose.
Step by step: Construction Industry Scheme (CIS) · Everything Fyling does