What must a CIS payment and deduction statement include?
HMRC requires: the contractor's name and employer's PAYE reference, the end date of the tax month, the subcontractor's name and UTR, the gross amount paid (excluding VAT), the cost of materials, and the amount deducted. For 30% deductions you must also show the verification number. This generator includes all of them in the standard layout.
When do I have to give subcontractors their statement?
Within 14 days of the end of each tax month. Tax months run from the 6th to the 5th — so the statement for the month ending 5 June must be issued by 19 June. You must give one to every subcontractor you deducted from, every month you paid them.
What CIS rate should I use?
20% for subcontractors registered with CIS, 30% for unverified subcontractors (you'll have received a verification number starting with V when you verified them), and 0% for subcontractors with gross payment status. Deductions apply to the labour element only — materials are excluded, which is why the generator asks for them separately.
Is this really free?
Yes — unlimited statements and PDFs, no account. The PDF carries a small “Created with CISWiz” line, which you can remove by leaving your email. Your figures never leave your browser; we don't see or store them.
Does this file my CIS monthly return (CIS300)?
No — this creates the statements you give subcontractors. Your CIS300 monthly return to HMRC is filed separately via your HMRC online account or payroll software. The numbers on the statements and your return should match.