When is a CIS payment and deduction statement needed?
Where a deduction is made, the contractor must provide the statement within 14 days after the end of the relevant tax month.
General information only. Jobaro does not provide legal, tax, accounting, employment, tenancy or health-and-safety advice. Your circumstances and location matter.
Plain answer
Where a deduction is made, the contractor must provide the statement within 14 days after the end of the relevant tax month.
What this means for you
Invoice, VAT and CIS tools organise records, but tax and accounting decisions remain with the responsible business.
What you need to do
Keep legal business details, VAT settings, CIS evidence and accounting records accurate before issuing or relying on documents.
What Jobaro does
Jobaro can help format invoices, keep evidence and assist with calculations where the business supplies the inputs.
What Jobaro does not do
Jobaro is not HMRC, an accountant or a tax adviser and does not file returns unless a separately authorised integration expressly does so.