KD-CIS-MP-003
Monthly Payments and Materials Record
The contractor's monthly CIS record: one line per payment to each subcontractor — gross paid excluding VAT, the cost of materials and the evidence held, the amount liable to deduction, the rate, the deduction, the net paid, the statement given and the return reference — with the month's totals, the nil return or inactivity notice, the filing and payment dates, and how long the record is kept.
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Statutory basis, cited on the form
- Income Tax (Construction Industry Scheme) Regulations 2005 regs 4 (including 4(9A) and (9B)), 7 and 51(10)
- HMRC CIS 340 paras 3.11 to 3.14, 3.18, 4.2, 4.12, 4.18, 4.20, 6.11 and 6.13
What it is not
It is not a completed document and it is not health and safety advice. You must adapt it to your site and have a competent person complete and sign it off. See why we don't say "compliant".
Format
AcroForm fillable PDF. Every field has a tooltip. Tab order follows the reading order. Works on desktop and mobile, in Adobe and non-Adobe readers.
This revision was prepared against legislation current at 10 August 2026. Revision A0. Check kubitdocs.com/revisions for the current revision before use.
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