MCP serveruk.co.0sand1s/cis

Works out the CIS deduction on a payment to a subcontractor, from the gross bill to the net payment. Takes the gross including VAT, the VAT, the subcontractor's materials and the r

Checks the turnover test for CIS gross payment status (Finance Act 2004 Schedule 11, SI 2005/2045 reg 28): £30,000 net construction turnover for a sole trader; for a partnership or

Finds the gross amount (excluding VAT) that leaves a given net payment after the CIS deduction, for a subcontractor quoted a take-home figure. Takes the net, the subcontractor's ma

Works out the late filing penalties on one monthly CIS return under Finance Act 2009 Schedule 55: £100 the day after the 19th, £200 at 2 months, then the greater of £300 and 5% of

Says whether a contractor must verify a subcontractor with HMRC before paying them (SI 2005/2045 reg 6): not needed if the subcontractor was on one of this contractor's CIS returns

Says whether a contractor must file a CIS nil return for a tax month (SI 2005/2045 reg 4(9A) and (9B), inserted by SI 2026/289 from 6 April 2026): due when a mainstream contractor

For a date, gives the CIS tax month it falls in (the 6th to the 5th), the tax year, the date the monthly return (CIS300) is due (the 19th, also the date for paying HMRC by any mean