CIS Verification and Subcontractor Record

Verify subcontractors, apply the right CIS deduction, run the monthly return and issue payment and deduction statements – updated for the April 2026 changes.

Editable Word document
9
10pages
Guidance notes included
aml consultancy solutions

Construction & trades

CIS Verification and Subcontractor Record

About this document

What it’s for

A complete set of records for a contractor operating the Construction Industry Scheme (CIS): a subcontractor set-up and verification record, a verification log, a monthly payments and deductions register, a payment and deduction statement, a monthly return checklist and a supply-chain due diligence check.

When to use it

  • When you take on a new subcontractor for construction work
  • Each tax month, when you pay subcontractors and file your CIS return
  • When reviewing your supply chain for CIS and VAT fraud risks

What’s inside

The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.

  • How CIS works – summary for the contractor
  • Part A – Subcontractor set-up and verification record
  • A1. Subcontractor details
  • A2. Employment status check
  • A3. HMRC verification result
  • Part B – Verification log
  • Part E – Monthly return checklist
  • Part F – Supply chain due diligence check
  • Retention

How to complete it

  • Complete Part A and verify the subcontractor with HMRC before the first payment
  • Record every payment in Part C and issue a Part D statement each month
  • Work through the Part E checklist before filing the return by the 19th
  • Repeat the Part F checks when you take on a new labour supplier and at least annually

Key points to check

  • CIS rules changed on 6 April 2026 – read the guidance note in Part E
  • Rates, thresholds and penalties are in [PLACEHOLDERS] – check them on gov.uk

Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.

Included in the pack

Construction & trades

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Editable Microsoft Word files

Guidance notes in every document

Written for UK businesses

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