If you are registered for CIS, HMRC sends you a statement every month showing the payments contractors reported and how much was deducted from each one. It normally arrives by the 19th of the following month. Treat it like a payslip: it is your record of tax already paid, and you will need it when you file your return.
Each statement lists, contractor by contractor, the payments reported to HMRC that month and the CIS deductions taken from them. Line by line you should see who paid you, the gross amount, any materials figure, and the deduction at 20% or 30%.
Add the deductions up across the tax year and you have the total tax held on your behalf. That is the figure that comes off your Self Assessment bill — and the basis of most refund claims.
HMRC aims to issue the statement by the 19th of the month after the payments were made. Deductions taken during September 2026 appear on the statement due by 19 October; October's appear by 19 November.
If you are signed up for HMRC online services, the statement also appears in your business tax account. On screen or on paper, the rhythm is the same: one statement, every month, by the 19th.
The statements are your evidence, not just HMRC's paperwork. They show whether each contractor actually reported the deductions they took from you — mistakes happen, and so do late filings.
Honest small print: the statement only shows what contractors reported. If one files late or gets your figures wrong, your statement will be wrong too, which is exactly why you keep your own payment records alongside it. Hold on to every statement for at least five years after the 31 January filing deadline, the same rule that covers your other self-employed records.
A statement on its own is not a set of books. To make it work, reconcile it: match each line against your invoices and your bank statement, then log every payment with its date, amount and category.
Those reconciled totals feed your Self Assessment return — and, once Making Tax Digital applies to you, your quarterly updates too. The monthly statement is the anchor that keeps both honest.
See also: CIS explained from the start, why most subcontractors are due a refund and how CIS and Making Tax Digital fit together.
Match every statement to your own records in minutes — one row per payment.
CIS Subcontractor Tax Tracker — £9