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CIS Answer Page

CIS Deductions Missing Statement: What To Do Next

If CIS deductions were taken but statements are missing, do not guess totals. Rebuild evidence first, then file with matched figures.

Quick Answer

You can still recover the position, but you need a clean evidence trail: invoices, bank receipts, contractor records and month-by-month deduction mapping.

Who This Is For

  • CIS subcontractors with missing monthly statements
  • Builders whose contractor changed payroll process
  • Clients with deductions shown in bank receipts but no statements
  • Subcontractors preparing a delayed CIS refund claim

What Is Included

  • Evidence recovery checklist for missing CIS statements
  • How to map contractor payments against deduction months
  • What to request from the contractor payroll team
  • How to submit without creating avoidable HMRC queries

What We Need From You

  • Invoices issued to each contractor
  • Bank statement lines showing net CIS payments
  • Any old CIS statements or payment emails
  • UTR, NI number and contractor names for reconciliation

Local Client Examples

Timeline

  1. Step 1: Build month list of all contractor payments received
  2. Step 2: Request missing CIS statements in writing from each contractor
  3. Step 3: Reconcile deductions before filing the claim
  4. Step 4: Submit with notes and evidence pack ready if queried

FAQs

Can I claim a CIS refund without every statement?

You can proceed if figures are backed by strong evidence, but missing statements increase query risk.

Who must provide CIS statements?

The contractor that made deductions is expected to provide payment and deduction details.

Will HMRC reject my claim automatically?

Not automatically, but unsupported totals commonly trigger delays or follow-up checks.

Can bank entries replace CIS statements?

Bank entries help, but pair them with invoices and contractor confirmations where possible.

How far back can missing statement issues go?

Older periods can still be reviewed, but action should be taken early to avoid evidence gaps.

Do you handle this for Essex subcontractors?

Yes. CIS evidence rebuilds are a core service across Coggeshall, Colchester and nearby towns.

Should I wait until all statements arrive?

No. Start reconciliation now and track each outstanding statement request in writing.

What is the fastest next step?

Use the CIS refund estimator, then book a review to validate your evidence before filing.