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E-File CIS 300 Monthly Returns

You can select the pay period month from the drop down list, for which you would like to E-File the CIS 300 Monthly Returns. Please note that by default the current pay period will be selected. Reset the pay period for which you would want to E-File and click on Continue button to E-File.

Please note that each month, contractors must E-File the complete return of all payments made to all subcontractors within the Scheme in the preceding tax month to HMRC. This is regardless of whether the subcontractors were

• Paid gross
• Paid net of the standard deduction
• Paid net of the higher deduction.

Monthly returns must be made within 14 days of the end of the tax month. For example, A return of all payments made to subcontractors between 6 May and 5 June must be E-Filed to HMRC by 19 June.