MTD records for cis subcontractors: what to keep and what to ask for each quarter
For bookkeepers and accountants with clients who are self-employed construction workers paid under the Construction Industry Scheme. Under Making Tax Digital for Income Tax, each income and expense needs a digital record of the amount, the date and the category, and each quarterly update covers the tax year so far (Create digital records (MTD for Income Tax)). Here is what that means for cis subcontractors, and a request you can copy.
What they should keep
- Every monthly payment and deduction statement from each contractor
- Invoices you sent, split into labour and materials
- Receipts for materials you paid for yourself
- Tools, equipment and protective clothing
- Van or vehicle costs, or a log of business miles
- Any work paid without CIS deductions (private customers)
What to ask them for each quarter
- This quarter's CIS payment and deduction statements from every contractor
- Your invoices to contractors and private customers
- Receipts for materials, tools and workwear
- Fuel and van bills, or your business mileage
Watch-outs for cis subcontractors
- Each month the contractor must give a payment and deduction statement showing what they paid and what they deducted. These deductions count as advance payments towards the subcontractor's tax and National Insurance, so every statement matters. (What you must do as a CIS subcontractor: get paid)
- Contractors don't take CIS deductions from amounts on the invoice for materials the subcontractor paid for directly, VAT, or plant hired for the job; they may ask for evidence of material costs. (What you must do as a CIS subcontractor: get paid)
- For a car or van, simplified expenses let them claim a flat rate per business mile instead of actual running costs: 55p a mile for the first 10,000 miles and 25p after, for the 2026 to 2027 tax year (45p before 6 April 2026). Either way, they need a log of business miles. (Simplified expenses: vehicles)
Copy a request for this client
Subject: Your records for [quarter], by [ask-by date] please Hi [first name], Your Making Tax Digital quarterly update for [period start] to [period end] is due to HMRC on [deadline]. Could you send me these by [ask-by date]: - This quarter's CIS payment and deduction statements from every contractor - Your invoices to contractors and private customers - Receipts for materials, tools and workwear - Fuel and van bills, or your business mileage Photos and PDFs are fine. If nothing changed this quarter, just reply "nothing to report". Send them here: [your link] Thanks, [your name]
Hi [first name], it's [your name]. Your MTD update for [dates] is due [deadline]. Could you send me your CIS statements from every contractor, your invoices, and receipts for materials and fuel by [ask-by date]? Photos are fine: [your link]. Cheers!
Quarterly deadlines: 7 August, 7 November, 7 February and 7 May (Send quarterly updates (MTD for Income Tax)). Deadline calculator · General request templates
Sources: GOV.UK, What you must do as a CIS subcontractor: get paid, Simplified expenses: vehicles, Create digital records (MTD for Income Tax), Send quarterly updates (MTD for Income Tax) (read November 2026). A practical checklist, not tax advice.
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