CIS payments and the monthly return

Each month

1. Add subcontractors

   On the Payroll tab press "CIS" and add each subcontractor with their UTR, verification number and deduction rate: gross, registered or higher rate.

2. Enter payments

   Enter each payment, excluding VAT, and how much of it was materials. Press "Add the payment".

3. Check the return

   "CIS300 monthly return" shows each subcontractor's gross and deduction, and the total to pay HMRC.

4. Declare and file

   Tick the declarations and press "File the return". Give each subcontractor their payment and deduction statement.

Verifying subcontractors

Verify subcontractors through HMRC's CIS online service and enter the verification number and rate in Accountin. Filing with HMRC switches on once HMRC has issued Accountin its own vendor ID. Until then the filing buttons are greyed out, and the return can still be prepared, printed and approved.