Sub-Contractors must now request Deduction Statements from HMRC by Post

Sub-contractors working under the Construction Industry Scheme (CIS) can no longer call HMRC’s CIS helpline to request payment deduction statements. Now, these requests must be made by post.

Under the CIS, sub-contractors receive payment deduction statements from their contractors. These statements show the gross amount paid and any tax deducted. Sub-contractors must keep these statements as proof of the tax deducted.

If a sub-contractor loses a statement, they can ask their contractor for a replacement. Alternatively, they can request missing statements from HMRC. Previously, sub-contractors could do this over the phone by calling HMRC’s CIS helpline. However, starting from 1 July 2024, HMRC will only accept these requests in writing. According to HMRC’s guidance, sub-contractors need to include specific information in their written requests and send them to the appropriate address. HMRC aims to respond within 15 working days.

HMRC explains that this change is part of their ongoing efforts to improve processes and ensure the security of taxpayers’ data. This update will be included in the next edition of Agent Update, set to be published on 17 July 2024.

New Procedure for CIS Sub-contractors to Request Payment Deduction Statements.

*Information is taken from ICAEW.

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Nick Pilgrim

M.D. | CIS Payroll Expert
01245 493832

Nick loves nothing more than chewing the fat over CIS payroll queries – actually that’s not strictly true; he likes playing golf and driving round Europe, but pick up the phone to him anyway!

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