ETaxFlow records CIS deductions at the right rate, verifies subcontractors, keeps monthly CIS300 data organised, and applies the domestic VAT reverse charge — inside the same ledger as your everyday accounting.
Contractors and subcontractors face a unique combination of rules: CIS deductions, subcontractor verification, monthly returns, and the VAT domestic reverse charge. ETaxFlow handles all of it inside your accounting.
Record the correct deduction — 20% registered, 30% unregistered, 0% gross payment status — against the labour element of each subcontractor payment, separate from materials.
For CIS supplies between VAT-registered businesses, ETaxFlow applies the reverse charge treatment and the required invoice wording so no VAT is wrongly charged.
Keep the labour and materials elements of a subcontractor invoice separate, so CIS deductions are calculated only on the part that should carry them.
Subcontractor payments and deductions organised by CIS tax month, ready for your monthly CIS300 submission by the 19th.
Run PAYE payroll for direct employees in the same system as your CIS subcontractor payments, with RTI submitted to HMRC on payday.
Generate the statement each subcontractor is owed within 14 days of the tax month end, without manual formatting.
Whether you are a main contractor managing dozens of subcontractors or a subcontractor working under several contractors, the same CIS mechanics apply.
Getting CIS wrong means incorrect deductions, late returns, and a difficult conversation with HMRC. ETaxFlow keeps verification, deductions and statements consistent across every subcontractor and every pay run.
Keep each subcontractor's verification outcome on file, so the right deduction rate is applied automatically to every payment.
Store the cost breakdown behind every subcontractor invoice, so you can show HMRC exactly why a deduction applied only to the labour element.
Correct VAT treatment and invoice wording applied automatically when the domestic reverse charge for construction applies.
Period-end summary of deductions withheld, statements issued, and amounts due to HMRC — ready for your CIS300 submission.
Key questions on the Construction Industry Scheme
A UK scheme under which contractors deduct tax at source from payments to subcontractors and pay it to HMRC as an advance against the subcontractor's tax and National Insurance.
ETaxFlow records the correct rate for each subcontractor — 20% if registered with HMRC for CIS, 30% if not registered, or 0% for subcontractors with gross payment status.
ETaxFlow keeps subcontractor payments and deductions organised by CIS tax month, ready for your CIS300 submission by the 19th.
For most CIS supplies between VAT-registered businesses, the customer accounts for the VAT instead of the supplier. ETaxFlow applies the reverse charge treatment and the required invoice wording where it applies.
ETaxFlow produces the payment and deduction statement for each subcontractor within the required 14-day window after each tax month.
Yes. ETaxFlow also serves UAE and Qatar businesses, applying each region's own tax and payroll rules rather than one template stretched over every country.
Critical CIS facts every UK contractor and subcontractor should know.
Subcontractors registered with HMRC for CIS have 20% deducted from the labour element of each payment.
Unregistered subcontractors have 30% deducted until they register with HMRC.
Subcontractors who pass HMRC's compliance, business and turnover tests can be paid in full with no deduction.
Each CIS tax month runs from the 6th to the 5th; the return is due by the 19th of the following month.
Deductions withheld are due to HMRC by the 22nd if paying electronically.
Payment and deduction statements must reach each subcontractor within 14 days of the tax month end.
CIS rules and rates shown are general information, correct at the time of writing. Confirm current rules on GOV.UK or with your accountant before relying on them.