This checklist is for businesses with relevant CIS contractor duties. Those duties can arise outside a construction or trades business where the CIS rules treat a business as a contractor. It is a practical monthly prompt, not a substitute for checking the current HMRC rules.
Monthly CIS actions
- [ ] Confirm the tax month: it runs from the 6th of one month to the 5th of the next.
- [ ] Check that any new subcontractor was verified before the first payment and that a required re-verification has been completed.
- [ ] Reconcile payments, VAT, eligible materials and deduction records to the supporting evidence.
- [ ] File the monthly return, or record why a nil return or HMRC-approved inactivity step applies.
- [ ] Issue each required payment and deduction statement within the applicable time limit and retain the calculation.
- [ ] Arrange payment of deductions to HMRC using the business’s PAYE/CIS payment route.
- [ ] Keep the submission confirmation, payment reference, deduction statements and any query evidence securely.
Deadline and evidence prompt
At the 5 November 2026 evidence check, GOV.UK says a monthly CIS return must reach HMRC by the 19th following the end of the tax month. Payment is normally due by the 22nd each month, or the 19th when paying by post. Check the current official page, the tax-month dates, payment method and the business’s own evidence immediately before filing or paying.
Download
Use the matching editable or printable monthly CIS checklist to record completion. Keep sensitive identifiers and HMRC responses in the secure business record, not in a shared checklist.
Next step
Set a repeating reminder for the tax-month end, then use the printable checklist to keep the return evidence together.
Important
General information only. Check the current official guidance for the business’s circumstances.
Sources and review
- Evidence check date: 5 November 2026.
- GOV.UK - File your monthly CIS returns
- GOV.UK - Make deductions and pay subcontractors
- GOV.UK - Pay deductions to HMRC
- GOV.UK - Who is covered by CIS