|CIS (Construction Industry Scheme)
You must tell HM Revenue and Customs each month about payments you’ve made to subcontractors through your monthly return.
You need to send your monthly returns or submit them online to HM Revenue and Customs by the 19th of every month following the last tax month.
You must pay HM Revenue and Customs every month by the 22nd (or the 19th if you’re paying by post). You may be charged interest and penalties if you pay late.
Pay CIS deductions to HMRC in the same way as PAYE and National Insurance payments.