22.03.2022

Changes to the Construction Industry Scheme

To claim Construction Industry Scheme (CIS) deductions as a subcontractor on your Employer Payment Summary (EPS), your business must be a limited company operating within the construction industry.

From April 2022, HMRC is introducing an additional field on the EPS in which you must enter your Corporation Tax Unique Taxpayer Reference (CT UTR) or COTAX reference number, to claim credit for these deductions.

Any EPS submissions which include a claim for CIS deductions, but which do not include the CT UTR will be rejected. If you cannot satisfy the new CT UTR validation but need to report anything else, you will have to remove the claim for CIS deductions and resubmit your EPS.

If you have lost or cannot find your CT UTR, you can request your Corporation Tax UTR online. HMRC will send it to the business address that’s registered with Companies House.

If your company is not a limited company and therefore does not have a CT UTR, you should not claim these deductions on the EPS, but should report the deductions on your Self Assessment Tax Return instead.

Posted by: Payflow