Subcontractors operating under the Construction Industry Scheme (CIS) will no longer be able to request payment deduction statements from HMRC's CIS helpline. From 1 July 2024, the request must be made by post.

There is a squeeze on the CIS helpline services. In May, the ability to request Gross Payment Status over the telephone was Withdrawn. The latest casualty is the provision of payment deduction certificates.

These certificates must be provided by contractors where any tax is deducted from the gross amount paid to the subcontractor. In turn, the subcontractor must retain the statements as proof of deductions. Where statements are missing, they can ask the contractor for replacement copies.

To date, it has also been possible to request missing statements from HMRC on their CIS helpline. Now this request will only be accepted in writing, by post. HMRC aim to respond to the request within 15 working days.

HMRC's next Agent Update is anticipated to explain this change is part of ongoing efforts by HMRC to improve processes and ensure taxpayers' data remains secure.

Useful guides on this topic

Agent Update: May 2024
HMRC have published Agent Update 120 for May 2024. Here is our summary of the highlights in direct and indirect tax announcements affecting SME owners and advisers.

CIS: Contractors and Subcontractors
What is the Construction Industry Scheme? Who does it apply to? How does it work?

External source

CIS payment deduction statements must be requested by post