CIS Statement Checker

Why CIS workers usually overpay

CIS deducts a flat 20% (registered) or 30% (unregistered) of your gross pay before you receive it. But your actual tax bill — once expenses, personal allowance, mileage, tools and PPE are taken into account — is normally far lower. The difference is recoverable as a refund when you file your Self Assessment.

What we check on your CIS statements

• ✓Gross pay vs CIS deduction — does the maths match? 20% of gross should equal the deduction (registered subcontractors).
• ✓Deduction rate (20% vs 30%) — if you are being deducted at 30%, you might not be CIS-registered. Registering takes 10 minutes and saves hundreds.
• ✓Materials separation — the contractor should NOT deduct CIS on the cost of materials you supplied. Common error.
• ✓UTR / verification numbers — wrong UTR on your statement means HMRC may not have credited your account.
• ✓Indicative refund estimate — based on typical subcontractor expense profiles. Your actual refund depends on your full Self Assessment, but we will give you a conservative starting figure.

How CIS refunds work

1. You file Self Assessment after 6 April each year — this is mandatory for CIS workers.
2. You list your full income, claim allowable expenses (mileage, tools, PPE, professional fees, training), and HMRC works out your real tax bill.
3. If your CIS deductions exceed your real tax bill (they almost always do), HMRC refund the difference.
4. Refund typically arrives 4-8 weeks after filing.

Disclaimer: CIS rules are complex. PaySlipIQ provides educational guidance only and indicative refund estimates — your actual refund depends on your full Self Assessment. For complex cases (multiple contractors, VAT-registered, partnerships), consult a qualified accountant or visit GOV.UK CIS guidance.