If you're looking for a single CIS statement for the whole year, HMRC's rules don't describe one. Under the Construction Industry Scheme, they describe a statement from each contractor for every tax month (or every payment), and the year is made of those. If a contractor also sends you a yearly summary, that's extra. This guide explains what you should have, what a summary is and isn't, and how to get one year's figures from your monthly statements.
The short answer
- HMRC's rules describe monthly statements, not an end-of-year one. HMRC's guide for contractors (CIS 340, paragraph 3.15) says statements can be issued "one for each tax month or one for each payment if this is more frequent". It doesn't describe a yearly statement.
- Even contractors don't file a yearly CIS return. CIS 340 says: "There are no annual returns within the CIS." Contractors file a return every month instead.
- For Self Assessment, GOV.UK points to the monthly statements. Its pay tax and claim back deductions page says: "You'll need the monthly payment and deduction statements your contractor has given you."
Is there a CIS P60?
No. A P60 is a PAYE form for employees. GOV.UK's P60 page says: "If you're working for an employer on 5 April they must give you a P60." CIS covers self-employed subcontractors, and GOV.UK's subcontractor guide says: "You do not need to register for CIS if you're an employee." If you had a job as well as CIS work, the P60 covers the job only.
What the monthly statements give you
GOV.UK's get paid page says each contractor "must give you a payment and deduction statement" showing what they've paid you and the deductions they've taken, "within 14 days of the end of each tax month". A tax month runs from the 6th of one month to the 5th of the next.
So for the 2025–26 tax year, each contractor who paid you under deduction should have given you a statement for every tax month you were paid in, from the month ending 5 May 2025 to the month ending 5 April 2026. The last one was due by 19 April 2026.
Each statement shows the gross amount, the cost of materials, and the amount deducted (CIS 340 lists everything it must show). Our guide CIS payment and deduction statements explained, line by line goes through each line and how they should add up.
What a contractor's annual summary is
If a contractor (or their payroll software) sends you a yearly summary of what they paid you and deducted, it can be handy. But it isn't something CIS 340 describes, and it doesn't replace the monthly statements. GOV.UK tells you to "keep a record of your statements, as HMRC might ask for evidence of your deductions".
Before you rely on a summary, check three things:
- Which dates it covers. The tax year runs from 6 April to 5 April. A summary made up to 31 March, or to the contractor's own year end, will leave out or add in payments near the boundary.
- Whether it lists each tax month. If it does, you can match it line by line against your statements. If it only gives one total, you can't see what's in it.
- Whether its totals match your statements. Add up the monthly statements and compare. If they differ, ask the contractor before using either figure.
Worked example (made-up figures)
Jo is a sole trader who works for one contractor through 2025–26. Every figure here is invented, and all deductions are at 20%.
Jo's 12 monthly statements for the tax months ending 5 May 2025 to 5 April 2026 add up to:
| From the 12 monthly statements | Total |
|---|---|
| Gross amount | £20,000 |
| Cost of materials | £2,000 |
| Amount liable to deduction | £18,000 |
| Amount deducted | £3,600 |
The contractor also sends an "annual summary" for 1 April 2025 to 31 March 2026. It shows gross pay of £19,000 and deductions of £3,450.
The two don't agree, and the dates explain why:
| Gross | Deducted | |
|---|---|---|
| Monthly statements, tax year 2025–26 | £20,000 | £3,600 |
| Less: paid 2 April 2026 (tax month ending 5 April 2026, so in 2025–26), not in the summary | (£1,500) | (£250) |
| Add: paid 3 April 2025 (tax month ending 5 April 2025, so in 2024–25), included in the summary | £500 | £100 |
| Annual summary, 1 April to 31 March | £19,000 | £3,450 |
The 2 April payment was £1,500 gross, with £250 of materials, so £1,250 was liable and £250 was deducted. The 3 April payment was £500 with no materials, so £100 was deducted.
Both documents are "right" for the dates they cover. Only one of them follows the tax year. The figures GOV.UK asks for on the return are "your total pay before deductions" and "the total deductions contractors have taken" for the tax year, and the monthly statements show which tax month each payment belongs to. Our guide How to add up your CIS deductions for your tax return covers totalling statements across several contractors.
If a contractor won't send statements
GOV.UK's get paid page and CIS 340 give you these steps, in order:
- Ask the contractor. GOV.UK says that if they don't send a statement within 14 days, "ask them for it". If you've lost one, "ask your contractor for a replacement". CIS 340 (paragraph 3.16) says a replacement "must be clearly marked 'Duplicate'".
- Check how they're sending them. CIS 340 says statements can be sent electronically only where you both agree to it, and only in a form "that allows the subcontractor to store and print it". So it's reasonable to ask for copies you can keep, not just a screen in an app.
- If you still can't get them, write to HMRC. GOV.UK gives the address (PT Operations, HM Revenue and Customs, BX9 1BX). Include your name, address and UTR, the contractor's name and address, their tax reference if you know it, the payment dates or tax months, and why you don't have the statements.
GOV.UK's payslip fraud guidance adds a reason to keep at it. It warns about "a CIS deduction statement showing deductions that have not been paid to HMRC", and tells subcontractors to "check your CIS deduction statements carefully". It says that if deductions aren't paid to HMRC correctly, "this may affect any CIS repayment or offset you expect to receive".
If you're paid gross
CIS 340 says it's "good practice" for a contractor to give a statement for a gross payment, "but there is no obligation to do so". So you may get nothing for those payments, and your own records of what you were paid matter more.
Limited companies
A limited company doesn't use Self Assessment for CIS deductions. GOV.UK says to "use your company's payroll scheme to pay tax with your deductions". It still says to keep the monthly statements.
FAQ
Can I use the contractor's annual summary for my tax return? GOV.UK says you'll need the monthly payment and deduction statements. A summary can help you check them, as long as it covers 6 April to 5 April and its totals match.
I haven't had my statement for the tax month ending 5 April yet. Is it late? It was due within 14 days of the end of the tax month, so by 19 April. GOV.UK says to ask the contractor for it.
Does HMRC have my figures already? GOV.UK's contractor guidance says contractors must tell HMRC "each month about payments you've made to subcontractors through your monthly return". But it still tells you to keep your own statements, as HMRC might ask for evidence of your deductions.
Two statements cover the same month. Which is right? It may be two payments, or a duplicate. CIS 340 says a duplicate must be marked "Duplicate". Ask the contractor if it isn't clear.
Totalling a year of statements
If you have a folder of monthly statements (PDFs or photos), cissplit reads them and checks the deduction rate on each one. It flags gaps between a contractor's months and two statements for the same month, then totals each tax year, with every statement listed by contractor and tax month. That gives you your own year figure to set beside any summary a contractor sends. Your first 3 statements are free, with no sign-up. To check one deduction by hand, the free CIS deduction check works through GOV.UK's rule. cissplit doesn't fill in or send your return, and you still check the figures against your statements.
This isn't tax advice. Check GOV.UK's CIS guidance for subcontractors or an accountant for your situation, and check the figures before you submit anything.