CIS Online Services

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CIS Online for Contractors

Within CIS, Contractors are able to file online using HM Revenue & Customs (HMRC) CIS Online service. Contractors may also use CIS Online to file monthly returns and perform verifications over the Internet or using Electronic Data Interchange (EDI). Agents that administer CIS payments on behalf of contractors may use the PAYE (Pay As You Earn)/CIS Online for Agents service. More information about the Internet and EDI options follows.

Internet

The CIS Online – Internet service allows you to file monthly returns and perform verifications over the Internet. Agents that administer CIS payments on behalf of contractors may use the PAYE/CIS Online for Agents service. Once logged onto the service you will need relevant software and you may choose between HMRC’s free ‘Online Return and Forms – CIS’ product, or from a list of Internet filing enabled third-party software products.

HMRC publishes details of Internet filing enabled CIS software products that you can use including HMRC’s free ‘Online Return and Forms – CIS’ product. For more information see the Software and online forms page.

Electronic Data Interchange (EDI)

The CIS Online - EDI service is a way of submitting large amounts of data online using a secure communication link. Large Contractors may in particular find it cost effective.

EDI is ideal for:

  • any organisation that handles larger volumes of CIS payments and verifications, for example, contractors that pay large number of subcontractors monthly, typically in the hundreds
  • bureaux that handle CIS Returns or verifications for several contractors

if you wish to submit using EDI please complete the registration form (PDF 87K).

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CIS Online for Subcontractors

To date there has been no demand from subcontractors wishing to register online for CIS. This service is therefore not currently available.

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CIS Online - frequently asked questions

Q Who can use CIS Online?

A. Contractors that are known to HMRC can use the CIS Online service.

Agents that administer CIS on behalf of Contractors can use the PAYE/CIS Online for Agents service.

Any organisation that already has Electronic Data Interchange (EDI) capability or handles high volumes of contractors’ CIS Returns may wish to consider using EDI for their CIS submissions.

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Q Is CIS Online secure?

A. Yes, HMRC has taken measures to ensure its online services are secure. We also constantly monitor the services for any potential security breaches. Security measures that we have implemented are:

Authentication: Access by User ID/Password (or Digital Certificate). The Government Gateway uses the postal address registered on the HMRC systems to send you confirmation of your User ID and service Activation PIN. Enrolment expires if you do not activate your chosen service within 28 days.

Secure connection and encryption: All information that you send and receive is transmitted through a 128-bit Secure Socket Layer (SSL) connection. SSL creates a secure link between your browser and our server. You will always know when you are using a secure connection because a padlock icon is displayed on the status bar of your browser. SSL also encrypts data and guarantees that it is not altered between your computer and our server.

In addition, HMRC is a responsible data user and is subject to the provisions of the Data Protection Act.

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Q Why should I use CIS Online?

A. Our Online Service provides:

  • a quick and secure method of submitting monthly returns and verification requests online
  • convenience for you because you can use it anytime of the day or night
  • acknowledgement of receipt of monthly returns and/or verification requests almost instantly

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Q How do I register for CIS online?

A. If you, as a contractor, have not already registered for an HMRC Online Service, then before you can submit online, you will need to register for the CIS Online service and then activate the service by entering an Activation PIN. The Activation PIN will be sent by post to the contact/address we hold for tax purposes for your business from the Government Gateway within seven days of registering. When you receive it you will need to log in to the CIS Online service using your User ID and Password and activate the service by entering the PIN. Once you have successfully activated the service you will not need your Activation PIN again. You must activate the service within 28 days of the date on the Activation PIN letter.

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Q To whom will the Activation PIN be sent?

A. The Activation PIN will be sent to the contact name and address we hold for tax purposes for your business, such as your Company Secretary, Financial Director or Company Accountant. It is important that you make them aware that they will be receiving the Activation PIN, which you will need to activate the service.

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Q How long will it take to receive my Activation PIN?

A. You should receive the Activation PIN within seven days of registering.

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Q Can I use the same User ID and Password that I use for other HMRC Online Services, for example, PAYE Online for Employers?

A. Yes, if you want to, you will be able to use an existing User ID and Password that you are using for other HMRC services to add CIS Online as an additional service. For example, you may want to use the same User ID and Password for filing PAYE returns and for filing CIS monthly returns. You will only need to enrol for CIS Online and wait for an Activation PIN to be able to activate the CIS service.

Equally, you may want to create a separate User ID and Password for managing your CIS business. This may be because different people in your organisation are responsible for CIS and it may not be appropriate also to allow them access to other services that you have registered for.

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Q What information do I need to register online for CIS?

A. The main information you need are details of your Employers (PAYE scheme) Reference and your Accounts Office Reference:

  • PAYE scheme reference - You will find this on the yellow PAYE paying in booklet supplied by HMRC. The first part of the reference is three digits and this is the tax office number that deals with your CIS returns, for example 931. The second part of the reference comes after the forward slash and is your tax office reference, for example, A1234.
  • Accounts Office reference - You will find this on the yellow PAYE paying in booklet supplied by HMRC. It is usually in the format of 931PQ00123456. When registering, you will need to enter a 13 character Accounts Office reference. If your paying in book shows less than this you will need to expand the reference by adding zeros in front of the second run of numbers, for example, AO reference number 123PA4567 would become 123PA00004567 & 123PA78912 would become 123PA00078912).
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Q During what hours will the CIS Online service be available?

A. You can file a monthly return or perform verifications at any time of the day or night.

We aim to provide continuous availability of our online services. However, there will be occasions when the services are not available because:

  • we are upgrading the system
  • we have planned maintenance to ensure the resilience of our services

We do plan these occasions outside normal working hours wherever possible. Service availability is subject to change so please check these pages regularly.

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Q What are the key features of HMRC’s free ‘Online Return and Forms – CIS’ product?

A. HMRC’s free ‘Online Return and Forms – CIS’ product is aimed at smaller contractors (typically those who pay 50 or fewer subcontractors a month).

The online return and forms offers the following features:

  • online completion of CIS300 monthly return forms and verification requests with the ability to save partially completed returns
  • built in guidance to help you complete only the necessary forms and questions, based on the information provided
  • immediate validation of data
  • provision of an initial pre-populated list of subcontractors you have paid in the preceding three months (from the date that you register for the service)
  • a history of monthly returns and verification requests made using the service
  • the ability to print copies of submitted/saved monthly returns

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Q Can I amend a return after I have filed it online?

A. Yes, but not using the Online Service. Amendments to monthly returns made online should be treated in the same manner as amendments to paper returns. For more details see our guidance on using CIS online and our guide on how to correct monthly return and payment errors.

My current software product is not listed as a successfully tested CIS product.

A. All third party software that has tested successfully is listed on the CIS Online suppliers’ list. If your current software supplier or product is not listed then you should contact them directly to confirm if and when they expect to update their product(s) to support CIS.

My business does not use commercial software but has developed its own software in-house for managing existing CIS payments. What options do I have for filing online?

A. Contractors who use in-house software have a number of options if they would like to file online. You may:

  • Consider using HMRC’s free Online Return and Forms – CIS product if you have only small numbers of subcontractor payments to report each month. This will require you to re-key data from your in-house system,
  • Use commercial software that supports online filing.
  • Make changes to your in-house software to enable online filing over the Internet or using Electronic Data Interchange (EDI).

If you are developing your own software in-house to enable online filing you can find out more details of the technical specification for CIS. HMRC provides documentation required to support the development of the online filing of CIS over the Internet and using Electronic Data Interchange (EDI).

As well as publishing Technical Specifications, HMRC also provides an Internet recognition process so that developers can ensure their software produces correct data submissions. Instructions for gaining Internet recognition including contact details for the Software Developer Support team are available on the HMRC website at the above address.

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Q How do I register as an Agent for the PAYE/CIS Online for Agents service?

A. The former PAYE Online for Agents service has been expanded to include CIS Online and has been renamed the PAYE/CIS Online for Agents service.

PAYE Agents will automatically have gained access to the CIS Online service and can use their existing Agent PAYE Reference.

New agents can obtain an Agent PAYE/CIS Reference online from the Agent Reference Service. After obtaining an Agent reference, please wait at least four working days before registering, to allow time for us to update our records.

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Q I am registered as an SA or CT Agent. Do I need to register separately for the PAYE/CIS Online for Agents service?

A. Yes. If you want to transact online for your CIS clients you will need to first obtain a PAYE/CIS Agent ID.

You can obtain a PAYE/CIS agent ID from the Agent Reference Service and then, with your new Agent ID, you can then register online for the CIS service using the HMRC Online Services or the Government Gateway.

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Q I already represent a number of clients online for PAYE. Can I also represent these clients for CIS?

A. Yes, but before you do so you will need to request separately authorisations from your clients to act online for their CIS affairs. You can do this by arranging for your client to submit a separate FBI-2 or On-Line Agent Authorisation for each CIS Scheme. Any existing FBI-2 or Online Agent Authorisation, submitted by your client, will only cover acting on their behalf for PAYE business.

Q I am registered as an Agent for CIS. How do I request authorisation for a new CIS client?

A. PAYE/CIS agents can request authorisation for CIS clients using the Online Agent Authorisation service. Online authorisation by a contractor gives the CIS agent permission to act for the specified CIS scheme. This includes filing monthly returns, performing online verifications and acting on their client’s behalf when contacting HMRC. If you also need to receive outputs from HMRC (for example, notifications of changes of tax treatment) then you will need to contact the CIS Helpline to confirm this after successfully completing the online authorisation process.

If you are only filing CIS monthly returns then you do not need a formal authorisation in place with HMRC – provided you are using third party software. However, the HMRC’s free Online Return and Forms – CIS application will not support ‘filing-only’ agents at present. Agents who intend to use HMRC’s free ‘Online Return and Forms – CIS’ application will need to be an authorise agent.

Q Will I continue to receive paper pre-populated returns if I have filed a return online?

A. No, once you submit electronically no further paper returns are supplied. If however you do require a one-off paper return you may contact the CIS Helpline. Blank returns may also be requested from the CIS Helpline or from your local HMRC office.

Q What do I need to do if I have submitted a return using HMRCs ‘Online Return and Forms – CIS’ for the wrong month and year?

A. Contact the CIS Helpline on 0845 366 7899 and request that the submitted return is corrected to reflect the correct return period. You will then need to send a paper return for the current period. The helpline can issue you with a blank monthly return. Following this you will be able to submit your returns electronically but you must ensure that the return period shown is correct. Guidance for other types of mistakes can be found in our guidance on how to correct monthly return and payment errors.