If you’re working as a subcontractor under the Construction Industry Scheme (CIS), it’s essential to stay updated with the latest rules from HMRC.
No More Phone Requests for CIS Statements
In the past, subcontractors could request duplicate CIS statements by calling HMRC. However, from 1 July 2024, this is no longer possible. HMRC will now only accept written requests.
Who Is Responsible for CIS Statements?
It is your contractor’s duty to provide you with a CIS statement for each payment made. This statement serves as your proof of income and tax deductions.
If you don’t have some or all of your CIS statements, your first step should be to contact the contractor and request replacement copies.
How to Request Missing CIS Statements from HMRC
If your contractor is unable or unwilling to help, you can still request copies from HMRC – but only in writing. Your letter must include:
- Your full name, address and Unique Taxpayer Reference (UTR)
- The contractor’s name and address
- The contractor’s tax reference (if known)
- The payment dates or tax months in question
- The reason why the statements are missing or needed
Send your letter to the following address:
PT Operations
HM Revenue and Customs
BX9 1BX
HMRC aims to reply within 15 working days.
Don’t Delay – Check Your Records Today
Missing statements can delay your tax return or even cost you money. Make sure your CIS documents are in order now — and if you need help, MJ Books is here to support subcontractors and self-employed professionals across the UK.