CIS contractors: don’t miss your monthly filing obligations
21 May 2026
From April 2026, all Construction Industry Scheme (CIS) contractors are legally required to submit a CIS return every month — even if no subcontractors have been used during the period.
That means contractors must take action each month by choosing one of the following:
- Submit a CIS return showing payments to subcontractors
- File a nil return where no subcontractors were used
- Apply for an inactivity request, which covers a six-month period
Nil returns and inactivity requests can be submitted via HMRC’s CIS online service or through compatible commercial software.
What happens if you don’t file a CIS return?
Failing to submit any type of CIS return for the period 6 April to 5 May 2026 — and for future months — could lead to escalating penalties:
- £100 fixed penalty immediately after missing the deadline
- £200 additional penalty after two months (e.g. July 2026)
- Tax-geared penalty after six months (December 2026), being the higher of £300 or 5% of the outstanding liability
- Further tax-geared penalty after 12 months, depending on the reason for the delay
Importantly, penalties are only issued where contractors have not filed a return and have not submitted an inactivity request.
What does this mean for you?
For most CIS contractors who already file on time — including submitting nil returns or notifying HMRC of inactivity — these changes are unlikely to have any impact.
However, the key takeaway is simple: doing nothing is no longer an option.
“It’s essential that contractors stay on top of their CIS obligations each month,” says John Harvey, Partner at Moore. “Even if there’s no activity, HMRC still expects a submission. Our team of CIS specialists is here to help ensure you remain fully compliant and avoid unnecessary penalties.”
Need further support?
If you’re unsure about your obligations, or want to streamline your CIS reporting, our experienced team can provide practical guidance and ongoing support — giving you peace of mind that everything is handled correctly and on time. Get in touch by filling in our contact us form or call us on:
- Corby CIS specialists: 01536 461900
- Peterborough CIS specialists: 01733 397300
- Northampton CIS specialists: 01604 654254