Report Construction Industry Scheme (CIS) contractor monthly return errors if you've received a letter from HMRC

Imported from official source

September 18, 2026 09:39

Finance Classified by Officially

Tell HMRC about an error if they’ve sent you a letter about applying an incorrect rate to your subcontractor payments in tax year 2025 to 2026.

HMRC are sending letters to contractors they believe may have applied an incorrect rate to their subcontractor payments between 6 April 2025 and 5 April 2026.

explains why HMRC thinks there may be an error

if appropriate, helps you work out any tax you owe

tell HMRC how much tax you’ve underpaid, including how you’ve calculated it

give details of other errors that can be corrected

explain why you believe your returns are correct if you disagree with HMRC’s findings

HMRC will review the information you’ve given and decide whether you need to pay. However, you should still make a disclosure.

a designated member of a limited liability company

the letter we sent you, including the reference number from the letter (this will start with CFSS)

details of any underpaid tax you owe for tax year 2025 to 2026

This is an extract. The publication continues at the source.

Read the original at the source: https://www.gov.uk/guidance/report-construction-industry-scheme-cis-contractor-monthly-return-errors-if-youve-received-a-letter-from-hmrc

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Provenance

Organization: HM Revenue and Customs — imported from official source
Official source: https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
Imported: September 18, 2026 11:34
Versions: 1 recorded
Identity: https://www.gov.uk/guidance/report-construction-industry-scheme-cis-contractor-monthly-...