CIS Deadlines — Tax Months & Due Dates

Tax months run from the 6th to the 5th. Returns and statements are due by the 19th; electronic payment by the 22nd. Bookmark this table.

CIS300 return datesStatement deadlinesPayment dates
Tax monthReturn & statements dueElectronic payment due
6 April – 5 May19 May22 May
6 May – 5 June19 June22 June
6 June – 5 July19 July22 July
6 July – 5 August19 August22 August
6 August – 5 September19 September22 September
6 September – 5 October19 October22 October
6 October – 5 November19 November22 November
6 November – 5 December19 December22 December
6 December – 5 January19 January22 January
6 January – 5 February19 February22 February
6 February – 5 March19 March22 March
6 March – 5 April19 April22 April

Late CIS300 returns: automatic £100 penalty, £200 at 2 months, then tax-geared penalties. Issue statements with the free generator.

Frequently asked questions

When is the CIS monthly return due?
The CIS300 monthly return is due by the 19th of each month for the tax month that ended on the 5th. Late returns attract an automatic £100 penalty, rising with further delay.
When do I pay HMRC the deductions?
By the 22nd of the month if paying electronically (19th if by post) — the same schedule as PAYE.
When are subcontractor statements due?
Within 14 days of the tax month end — i.e., by the 19th. Use the statement generator on the home page to issue them in a minute each.