When a contractor makes deductions they must give their subcontractors a payment and deduction statement within 14 days of the end of each tax month.
If the contractor you are working for has ceased or fails to provide you with your payment and deduction statement any claims to CIS deductions suffered should be made using your invoices.
As per What you must do as a Construction Industry Scheme (CIS) subcontractor
you can write to us to request payment and deduction details provided by your contractor(s) at:
HM Revenue and Customs
Including the following information:
- your name, address and Unique Taxpayer Reference (UTR)
- the name and address of the contractor
- the contractor’s tax reference - if you know it
- the dates of the payments or the tax months when the contractor paid you
- the reason why you do not have the statements or duplicates
We will only deal with one payment and deduction request per customer. Any additional requests for missing payment and deduction statements will be considered where a subcontractor/agent/representative, has demonstrated that they have requested this information from the Contractor in the first instance.