We will send you a return towards the end of each tax month (a tax month runs from the 6th of one month to the 5th of the next).  We will fill in the return with the information that we hold about your business and the subcontractors that have been verified or you have paid recently. You must check information on the return, add any new subcontractors not already shown, enter details of all payments with details of deductions and consider and sign the declarations. You must send the return to reach us by the 19th of the month, otherwise you will incur a penalty.

## Cis300 Page 1

Contractor's monthly return     
Month ending 05 06 2006
This return is for payments to subcontractors in the construction industry for the month shown above.

Your name and address details held on our file.

If you prefer, you can fill in your monthly return online. 

To do this, please go to **www.hmrc.gov.uk/new-cis** for further information.

123PA123456780606
You are required by law to fill in and sign a return and send it back in time to reach us by the 19th of the month shown above. 

You will be charged a penalty if we do not receive your return by the 19th of the above month.

REPRINT-REFERENCE--X  
999
If the address we have shown is not correct, phone the CIS Helpline immediately on **0845 366 7899**.

Contractor's unique tax reference (UTR)
12345 54321
You only need to fill in boxes 1 or 2 if your name or contact telephone number changes.

Accounts Office reference
123PA12345678  

RECIPIENT NAME LINE 1 ------------X 
RECIPIENT NAME LINE 2 ------------X
ADDRESS LINE 1 -------------------X
ADDRESS LINE 2 -------------------X
ADDRESS LINE 3 -------------------X
ADDRESS LINE 4 -------------------X
ADDRESS LINE 5 -------------------X
POSTCODE 

CIS Helpline   0845 366 7899

Help
We are happy to help if you have any questions about your return. You can •
use the guidance notes included in your Contractor Pack 
- further copies are available from the CIS Orderline 
on **0845 366 7899**, or
•
go to **www.hmrc.gov.uk/new-cis**, or
•
phone the CIS Helpline on 0845 366 7899
–
if you need further information about filling in this return
–
if you realise you have made a mistake after you have 
sent in your return
–
if you need a replacement return.
How to fill in this return                   
- Only write inside the boxes. Use **black ink** and capital letters.
- If you make a mistake, please cross it out and write the
correct information underneath.
- Leave blank any boxes that do not apply to you
- please do not strike through anything irrelevant.  
- Do not fold the return. Send it back to us unfolded in the 
envelope provided.
Photocopies are not acceptable.

Your monthly return CONTACT DETAILS
Supplying the following information will help speed things up if we need to talk to you about your return. We will pre-print this information for you in the future. This means you will only need to fill in boxes 1 and 2 if the details change.

This return is for payments to subcontractors in the construction industry for the month shown above.

If you prefer, you can fill in your monthly return online. 

To do this, please go to **www.hmrc.gov.uk/new-cis** for further information.

2
1
Contact name (if not shown or needs to change)
Contact phone number/mobile number (if not shown or needs to change)
If you have not paid any subcontractors during the month, you must still make a nil return.

You are required by law to fill in and sign a return and send it back in time to reach us by the 19th of the month shown above. 

You will be charged a penalty if we do not receive your return by the 19th of the above month.

If the address we have shown is not correct, phone the CIS Helpline immediately on **0845 366 7899**.

If you tell us by phone, Internet or by EDI, you do not have to send us your return. 

## Nil Return

3
If you have not made any payments to subcontractors in the construction industry for the month shown above,  you must make a nil declaration. Do this online at **www.hmrc.gov.uk/new-cis**, by phoning the CIS Helpline on **0845 366 7899**, or go to 
'DECLARATION AND CERTIFICATE' at the top of page 4 and start to fill in the return from there.

Help We are happy to help if you have any questions about your return. You can •
use the guidance notes included in your Contractor Pack 
- further copies are available from the CIS Orderline on **0845 366 7899**, or
•
go to **www.hmrc.gov.uk/new-cis**, or
•
phone the CIS Helpline on 0845 366 7899
–
if you need further information about filling in this return
–
if you realise you have made a mistake after you have sent in your return
–
if you need a replacement return.

If you post your return send it to: HMRC CIS, Comben House, Farriers Way, BOOTLE, L69 9ZX. 

- Only write inside the boxes. Use **black ink** and capital letters.
- If you make a mistake, please cross it out and write the
correct information underneath.
- Leave blank any boxes that do not apply to you
- please do not strike through anything irrelevant.  
- Do not fold the return. Send it back to us unfolded in the 
envelope provided.
Photocopies are not acceptable.

## Cis300 Page 2 Will Contain Details Of Subcontractors You Have Previously Paid Or Verified. If You Haven'T Paid A Subcontractor Leave The Box Blank. Cis300 Page 3 Fill In When You Want To Tell Us Of Payments Made To Subcontractors Who Do Not Appear On Page 2 Or Cis300(Cs) - Continuation Sheet

123PA123456780606
PAYMENTS TO SUBCONTRACTORS
Please **do not change** any of the details we have printed. If any of the details are wrong, please phone the CIS Helpline.

Use **black ink** to fill in the white boxes below.  Only fill in the details for those subcontractors you have paid. 

If you haven't paid the subcontractor, please leave the boxes blank. 

Name of subcontractors you have previously paid or verified.

Enter the subcontractor's name or business name given during verification in 4.1 and the reference number given by the subcontractor in 4.2.

Reference number as confirmed by HMRC. Number supplied at verification as confirmed by HMRC.

on account of tax from what you paid the subcontractor.

Enter the verification number given by HMRC but only for subcontractors we could not match to our records.

Enter the total amount paid to the subcontractor in the month in 4.4.

Only fill in boxes 4.5 and 4.6 if you have made a deduction on account of tax from what you paid the subcontractor.

Only fill in boxes 4.5 and 4.6 if you have made a deduction on account of tax from what you paid the subcontractor.

You only need to fill in boxes 4.5 and 4.6 if you have made a deduction on account of tax. Enter the total cost of materials paid in the month in 4.5 and the total amount deducted in the month in 4.6.

If the subcontractor is an individual and gave their National Insurance number at verification enter it. If the subcontractor is a company and gave you their CRN at verification enter the number.

We will send continuation sheets with your return if we hold details for five or more subcontractors you have verified or paid previously.  If we have sent you any continuation sheets, please look at them before filling in page 3.

## Cis300 Page 4 Declaration And Certificate

As the contractor you may be liable for any deductions you should have made but have not declared on a monthly return to HM Revenue & Customs (HMRC).

If you **have not** paid any subcontractors for the month shown on this return, go to box 5.

If you **have** paid subcontractors for the month shown on this return, go to box 6.

5
Nil return I confirm that no payments have been made to subcontractors in the construction industry in this period. Put 'X' in the box below. 

If you make a mistake cross out the wrong information and write the correct information underneath. Page 2 only includes details for 4 subcontractors, if we hold details for more we will send you continuation sheets CIS300(CS). Please look at them before filling in page 3.

If you do not plan to pay subcontractors for a while place an 'X' in the box and we can stop sending you returns for the next six months. IMPORTANT - You must tell us as soon as you start paying subcontractors again as it is your responsibility to ensure a monthly return is submitted when one is due.

Now go straight to box 8.

If you want to tell us that you have not paid any contractors in the month using the return form, place an 'X' in the box. If you tell us by phone, Internet or EDI, you do not have to send us your return.

6
Employment status 
The **employment status** of each individual included on this return, and any continuation sheets, has been considered and payments have not been made under contracts of employment.

Put 'X' in the box below.

7
Verified subcontractors
You must consider the employment status for each individual you have included on the return and place a 'X' in the box to confirm that payments have not been made under contracts of employment.

Every subcontractor included on this return, and any continuation sheets, has either been **verified** with HM Revenue & Customs, or has been included in previous CIS returns in this, or the previous two tax years. Put 'X' in the box below.

## What To Do Next

•
If you fill in any continuation sheets you must send them back at the same time as your main monthly return 
otherwise your monthly return is incomplete. 
•
Please do not fold or staple any sheets together - keep them flat and use the envelope provided. 
•
Please send your completed return, including any continuation sheets, to: HM Revenue & Customs, Construction Industry Scheme, Comben House, Farriers Way, BOOTLE, L69 9ZX.
If you have verified every subcontractor included on this return or have included them on a previous return in this tax year or the two previous tax years you must place an 'X' in the box.

•
If a payment is due, send it to your HMRC Accounts Office and not with this return. See your P30BC - Payslip Booklet for notes on how to pay.

CIS300(Man)
Only use when you have lost your original pre-populated CIS300. Phone **0845 366 7899** to get a manual return.

CIS300(CS) 
Pre-populated continuation sheet - sent with your CIS300 Contractor's monthly return if we hold details for more than four subcontractors.

C1 01
Contractor's monthly return 

## Payments To Subcontractors Continued References And Month Ending

CIS Helpline   0845 366 7899
We need these details so we can be sure we have received your return for the correct month.

What is your Accounts Office reference number?

Take this from the front of your Payslip Booklet What is the month ending for this return? 

(The tax month runs from the 6th of one month to the P
What is your Contractor's unique tax reference (UTR)? 

This is the 10-digit number at the top of your Tax Return Your monthly return Only fill in boxes 4.5 and 4.6 if you have made a deduction on account of tax from what you paid the subcontractor.

Only fill in boxes 4.5 and 4.6 if you have made a deduction on account of tax from what you paid the subcontractor.

You need to tell us the correct month so that we can update your records. The month should reflect when payments were made.

When filling in a CIS300(Man) you need to tell us your Accounts Office reference number and your UTR.

Month to which the return relates.

Use these references when contacting us.

Call this number if you - need further information about filling in a return - have made a mistake after you have sent a return - need a replacement return.

You can register to fill in your monthly return online at www.hmrc.gov.uk/new-cis Please turn over
123PA123456780606

## Payments To Subcontractors Continued

If you made payment to any subcontractors we have not listed on your monthly return, or on a continuation sheet, please fill in the white boxes below.  Only fill in details for those subcontractors you have paid. If you have more than two, you need to fill in blank continuation sheets, CIS300 (CS) (Man), and send to us with your monthly return. Supplies of these forms were enclosed with your Contractor Pack. You can get further supplies from the CIS Orderline on **0845 366 7899**.

Enter the total amount paid to the subcontractor in the month. Enter the total cost of materials for the month. Enter the total amount deducted in the month.

If you have paid more than two subcontractors we have not listed, please fill in blank continuation sheets CIS300 (CS) (Man) and send to us with your monthly return. You can get supplies from your Contractor Pack or, if you have run out, from the CIS Orderline on **0845 366 7899**.

If you need to tell us of payments made to other subcontractors please use the CIS300(CS)(Man) continuation sheet.

Please turn over
8
If you do not anticipate paying subcontractors in the next six months, put 'X' in the box below. This means we will not send you a monthly return unnecessarily. But, you must let us know when you start to pay subcontractors again by phoning the CIS Helpline or writing to your HMRC office.

9
Please sign below to confirm the declaration made at either box 5 or boxes 6 and 7. We may penalise or prosecute you if you make false statements. The information I have given on this return is correct and complete to the best of my knowledge and belief.  
Unsigned returns will not be accepted and will be sent back to you. If we receive your return later than the 19th of the month you will incur a penalty.

11
Please send your return to this address by the 19th of the month otherwise you will incur a penalty. You should get your return back to us by this date regardless of whether you are in discussion with us about any issues concerning the return. 

## Cis300(Cs)(Man) Blank Continuation Sheet

Contractor's monthly return PAGE 4
Blank continuation sheet Contractor's monthly return Blank continuation sheet

## References And Month Ending

We need these details so we can identify you on our records. You can copy all this information from the front page of your Contractor's monthly return. Please fill in these boxes for each continuation sheet you use.

What is your Accounts Office reference number? 

P
What is the month ending for this return? 

(The tax month runs from the 6th of one month to the 5th of the next.)
0
5
M
M
2
0
Y
Y
What is your Contractor's unique tax reference (UTR)? 

## Payments To Subcontractors

For each continuation sheet you use enter the Accounts Office reference shown on the CIS300 or from the front of your *Payslip booklet* along with your UTR. Don't forget to enter the month that is shown on the CIS300 as well.