A CIS monthly return tells HMRC what you paid each subcontractor in a tax month and how much Construction Industry Scheme tax you deducted. This free Excel template works it out first: list each subcontractor’s payment and materials, set their verification status, and it applies the right rate, totals the month and shows when the return and payment are due.
Which CIS rate applies?
The rate follows the verification status you choose for each subcontractor, so you do not type it by hand:
| Verification status | CIS rate |
|---|---|
| Gross payment status | 0% |
| Registered | 20% |
| Unregistered or not verified | 30% |
The deduction is worked out on labour: the gross payment (excluding VAT) less materials, consumables, fuel (except for travel), plant hire and manufacturing or prefabrication costs the subcontractor paid for. Net payment is the gross payment less the deduction, so the subcontractor is still paid for their materials.
What are the monthly CIS deadlines?
For each tax month ending on the 5th:
- give every subcontractor a payment and deduction statement within 14 days
- send the CIS300 monthly return by the 19th
- pay HMRC by the 22nd, or the 19th if paying by posted cheque
The rates and deadline days sit on the Settings tab, checked against GOV.UK on 14 October 2026. If anything changes, update the blue cell there once.
Keeping CIS records alongside your accounts
The template stores UTRs and verification numbers as text, so leading zeros survive. Save a new copy for each tax month and keep it with the return you filed. If you are also a sole trader and your own income is above the MTD threshold, your business records need to support quarterly updates too. The MTD for sole traders guide explains what that involves.
