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Construction Industry


Contracts are obligated to pay to HMRC all amounts that are liable to be deducted. Payments are done monthly, by the 19th of each month or by the 22nd of each month if the payments are done electronically.
In case a contractor has both subcontractors and employees, a single payment must be made in relation to CIS deductions and the amount of PAYE and NIC due.
Quarterly payments are allowed in case the sum of all ;
• Average monthly payment of PAYE
• National Insurance contributions,
• Construction industry and
• Student loans
All amount to less than £1500 limit.


A contractor must keep records showing payments and deductions made to subcontractors. In the case of HMRC investigation, it has the power to inspect these records.
A penalty charge of £3000 can be levied if contractors failed to produce to records upon investigation.


The subcontractors are also obligated to keep records of calculations of payments and deductions made to them for contracts under which they were a subcontractor.

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