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Tax & Compliance

CIS sorted, deductions tracked

Every CIS deduction recorded. Every penny reclaimed.

If you work in construction as a subcontractor, you know the pain of tracking CIS deductions. Accounted records every payment, calculates the labour and materials split, and makes sure you reclaim the full amount on your Self Assessment.

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CIS StatementCONTRACTORJ. Williams Building LtdUTR: 1234567890Tax month: January 2026Gross Pay£3,200.00Materials (exempt)−£400.00CIS Deduction (20%)−£560.00Net Payment£2,240.00Verified & Stored

How It Works

1

Record CIS payments

Log each payment from your contractor with the gross amount, materials cost, and deduction rate. Via the app or by message.

2

Track deductions

Accounted calculates the 20% or 30% deduction on the labour portion and keeps a running total for the tax year.

3

Reclaim on tax return

Your total CIS deductions flow straight into your Self Assessment as tax already paid. Get your money back.

Why CIS Management?

Track multiple contractors

Work for several contractors? Track deductions from each one separately with full contractor details and UTR numbers.

CIS statements stored

Upload or photograph your CIS statements and they are stored securely against the matching payment record.

Auto reclaim calculation

Accounted totals your CIS deductions for the year and includes them as tax already paid on your Self Assessment.

Works with MTD

CIS deductions are included in your quarterly MTD updates and end-of-period statements. Fully compliant.

Message logging

Tell Penny about a CIS payment via any channel and she will record it. She always asks about materials to get the split right.

Deduction tracking that adds up

Every CIS payment is broken down into gross pay, materials (exempt from deductions), and the CIS deduction itself. Accounted calculates the correct deduction on the labour portion only — exactly as HMRC requires.

  • 20% standard rate and 30% higher rate both supported
  • Materials cost deducted from gross before calculating CIS
  • Running total per contractor and across all contractors
  • Monthly and annual summaries at a glance
  • Full audit trail on every CIS payment recorded
Deduction BreakdownGross Pay£3,200Materials (exempt)−£400CIS @ 20% of £2,800−£560

Year-end reclaim, sorted

CIS deductions are effectively tax you have already paid. At year end, Accounted includes your total CIS deductions in your Self Assessment, reducing the tax you owe — or generating a refund if you have overpaid.

  • Total CIS deductions included as tax paid on Self Assessment
  • Automatic reconciliation against HMRC records
  • Supports refund claims where deductions exceed tax due
  • Year-end CIS summary exportable for your accountant
  • Works alongside mileage, expenses, and other deductions
Year-End CIS SummaryTotal CIS Deducted£6,720Tax Due (before CIS)£5,840Refund due: £880

Frequently Asked Questions

The Construction Industry Scheme (CIS) applies if you work as a subcontractor in the construction industry. Your contractor deducts 20% (or 30% if you are not registered) from your payments and sends it to HMRC. You can reclaim these deductions on your Self Assessment tax return.

You can log CIS payments in the app or via any channel. Enter the gross amount, materials cost, and deduction rate. Penny will ask about materials if you forget — materials are exempt from CIS deductions, so getting the split right matters.

Yes. Add as many contractors as you work with. Each contractor has their own record with name, UTR, and payment history. Deductions are tracked per contractor and totalled across all of them.

CIS deductions are treated as tax you have already paid. When you file your Self Assessment, Accounted includes your total CIS deductions, which reduces the tax you owe. If your deductions exceed the tax due, you are entitled to a refund from HMRC.

Accounted tracks all your CIS payments and generates summaries. For subcontractors, the key benefit is accurate deduction tracking and reclaim on Self Assessment. If you also employ subcontractors as a contractor, monthly CIS return submission is on our roadmap.

Materials you supply on a job are exempt from CIS deductions. Accounted separates materials from labour on every payment so the deduction is calculated correctly — only on the labour portion, as HMRC requires.

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CIS Management for Subcontractors | Construction Industry Scheme