Record a CIS statement

Contractors must give you a payment and deduction statement within 14 days of the end of each CIS tax month; a tax month runs from the 6th to the 5th, so a statement is due by the 19th. Keeping these on file is your evidence for what was deducted.

Add a statement by hand

On the CIS page, choose Add statement (or use Add statement against a specific month once you've expanded a contractor's Months). Fill in:

• Contractor and Tax month
• Gross amount (excluding VAT) and Materials
• CIS deducted

Add one statement per contractor and tax month. If a contractor gives you a statement per payment rather than per month, add the figures together before saving.

Upload with Smart Capture

Choose Upload statement and drag in the contractor's statement (a photo or a PDF). BusyBee Hub reads it and pre-fills the contractor, tax month and amounts for you to check, matching the contractor by their employer reference where it can, or by name. Fix anything it got wrong, then save.

What the statuses mean

Once a statement is recorded, the CIS page compares it with what you've deducted for that contractor and tax month:

• Matched. The statement agrees with your own figures. Nothing to do.
• Doesn't match. The amounts are different. Check the statement and your invoice/payment figures; use Fix amounts on the month to correct whichever is wrong.
• Statement missing. You have a deduction for this month but no statement, and the 19th has passed. Ask the contractor for one.
• No deductions recorded. You have a statement but no matching deduction on record. Check you haven't missed recording the payment, or that the tax month is right.

The timeline on your tax page also reminds you when a statement is expected or overdue.