KD-CIS-PD-002
Payment and Deduction Statement
The written statement a contractor gives each subcontractor it deducts from: the contractor's name and employer's reference, the tax month or payment date, the subcontractor's name and UTR, the verification number where the higher rate applied, the gross payments, the cost of materials and the deduction — with the 19th-of-the-month deadline.
2 pages · 67 fillable fields · works in Adobe Reader, Preview, Chrome, or on a phone — or complete it online in your browser and download the finished document.
Page 1 of 2 — click to enlarge
Read all 2 pages first — watermarked sample, no email Before you submit: the checklist
Statutory basis, cited on the form
- Income Tax (Construction Industry Scheme) Regulations 2005 reg 4(8) and (9)
- HMRC CIS 340 paras 3.11 to 3.17 and 4.20
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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