Plain Sums

CIS

UK CIS Contractor Monthly Return Tracker 2026/27

If you pay subcontractors under CIS you have a job to do every month. Verify new subs, take 20% or 30% off their labour, file a return by the 19th (even when you paid nobody), pay HMRC by the 22nd and give each sub a statement. This spreadsheet keeps all of that in one place for 2026/27.

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Estimate, not tax advice. It is a record keeping template, not HMRC filing software.

Cover of the UK CIS Contractor Monthly Return Tracker 2026/27

Who it's for

  • Contractors who pay subcontractors under the Construction Industry Scheme.
  • Anyone who has to give each sub a monthly deduction statement.

What's included

  • Subcontractors: UTR, verification number and date, and the status HMRC gave you (gross, 20% or 30%). Flags anyone who still needs verifying.
  • Payments: one row per payment, with labour, materials and VAT kept apart. The deduction is worked out on labour only, and each payment goes in the right tax month (6th to 5th).
  • Monthly Return: totals for each tax month and the lines for your CIS300. Shows nil months and flags late returns, with an estimate of the penalty.
  • Deduction Statements: pick a sub and a month to get a printable statement.
  • Deadlines: every return, statement and payment date for the year.
  • Rates & Sources: every rule linked to the GOV.UK page it came from.
  • Example rows using HMRC's own worked example: £2,567 paid, less £367 materials, gives a £440 deduction at 20% (£660 at 30%).

Works in Excel, Google Sheets and LibreOffice. No macros.

What it isn't

  • Subcontractors claiming back deductions. The subcontractor tracker does that.
  • Filing. You still verify subs and file returns on HMRC's CIS online service or with CIS software.

Preview

The Monthly Return sheet: totals for each tax month with the subcontractor lines
The Monthly Return sheet: totals for each tax month with the subcontractor lines. Example data.

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CIS deduction calculatorFor contractors and subcontractors. Check what should come off an invoice at 20%, 30% or gross: labour only, with materials and VAT left out.

CIS contractor tracker: £14.99 on Gumroad

Estimate, not tax advice. It is a record keeping template, not HMRC filing software.

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