Change to Construction Industry Scheme (CIS) filing information
If your company is in the subcontractor industry and your customer deducts 20% CIS tax from its payments to you, then to assist with your cash flow you can offset this tax against your PAYE/NI liability. To notify HMRC of the deduction you need to enter the CIS tax in a box on an employer payment summary (EPS).
From April 2022 HMRC has introduced an additional field that you need to fill in on the EPS. You need to enter your company’s unique tax reference (UTR) in this new box. Previously nothing needed to be entered into this box.
Your UTR can be found on the front page of your company’s last company tax return, or alternatively, clients can contact our Business Services team who will be able to provide it.
