An editable Excel template with built-in formulas, plus a printable PDF. Every field HMRC requires under Regulation 4, ready to fill in and issue. No sign-up, no watermark.
New to deduction statements? Read our full guide to CIS payment and deduction statements.
Regulation 4 of the Income Tax (Construction Industry Scheme) Regulations 2005 requires contractors to issue a statement to every subcontractor paid under deduction, within 14 days of the end of each tax month. The template includes all of the required information.
| Required field | Why it matters |
|---|---|
| Contractor name and employer's PAYE reference | Identifies who made the deduction. The PAYE reference (format 123/AB45678) is what HMRC matches the deduction against. |
| Tax month the statement covers | CIS runs on tax months, from the 6th of one month to the 5th of the next. One statement per subcontractor per tax month in which a deduction was made. |
| Subcontractor name and Unique Taxpayer Reference (UTR) | The UTR is the 10-digit reference HMRC uses to credit the deduction to the right taxpayer. |
| Verification number (30% deductions only) | Only required where the deduction was made at the higher 30% rate because the subcontractor could not be verified. |
| Gross amount paid, excluding VAT | The total payment for the month before any deduction. VAT is never part of the deduction calculation. |
| Cost of materials | The direct cost of materials the subcontractor supplied. This amount is excluded from the deduction base, so getting it right directly changes the deduction. |
| Amount deducted | The deduction itself: 20% of the labour element for registered subcontractors, 30% where unverified. |
Add the contractor's name and employer's PAYE reference, then the subcontractor's name and 10-digit UTR. If the deduction was made at 30% because the subcontractor could not be verified, add the verification number HMRC issued (it starts with V). At 20%, the verification number is optional.
State the tax month the payment falls in, always ending on the 5th. A payment made on 20 July 2026 falls in the tax month ended 5 August 2026. This should match the month reported on the contractor's CIS300 monthly return.
Enter the total paid for the month excluding VAT, then the direct cost of any materials the subcontractor supplied. In the Excel version, the amount liable to deduction calculates automatically as gross minus materials.
Multiply the amount liable to deduction by the rate that applied: 20% for a registered subcontractor, 30% where HMRC could not verify them. Enter that figure as the amount deducted. The Excel version then shows the net amount payable to the subcontractor.
Give the statement to the subcontractor within 14 days of the end of the tax month, so by the 19th. Email or paper both count. Keep a copy: contractors must retain CIS records for at least three years.
Not sure the deduction figure is right? Check it with our CIS deduction calculator. The statement should always match the figures on your CIS300 monthly return for the same tax month.
No. HMRC does not prescribe a form. Regulation 4 of the CIS Regulations 2005 sets out what information the statement must contain, but the layout is up to the contractor. Any format that includes all the required fields is compliant, which is exactly what this template gives you.
You must issue a statement for every tax month in which you made a deduction from a subcontractor's payments, within 14 days of the end of that tax month (by the 19th). If you paid a subcontractor gross under Gross Payment Status, no statement is required, though many contractors issue one anyway as good practice. There is no annual CIS statement requirement.
Yes. Both the Excel and PDF versions are free to download and use, with no sign-up required. The Excel version includes formulas that calculate the amount liable to deduction and the net amount payable automatically.
In practice, yes. People call the same document a CIS statement, CIS voucher, CIS certificate or deduction slip. The old CIS25 vouchers were abolished in 2007. Since then the payment and deduction statement under Regulation 4 is the only document, whatever name it goes by.
Keep every one. They are your evidence of tax already paid. Sole traders enter the total deducted on their Self Assessment return to offset it against their tax bill, which is how most CIS refunds arise. Limited companies offset deductions monthly through the Employer Payment Summary (EPS).
Yes. The Excel version is fully editable: add your logo, extend it to cover multiple subcontractors, or adapt the layout. Just keep all the required fields in place, because a statement missing any of them does not meet the Regulation 4 requirement.
Both versions are free. The Excel file calculates the deduction figures for you; the PDF prints cleanly for paper records.
Missing statements from a contractor, or sitting on a pile of them and wondering what you are owed? Our CIS refund service turns deduction statements into money back.