TaxSimba — CIS Deductions on Your Self Assessment Return: How Subcontractors Reclaim Tax
Preparation worksheet

Optional offline planning aid, not a tax return or filing confirmation.
Keep completed notes securely; never include passwords or one-time codes.

WORK THROUGH THIS EXAMPLE
A contractor’s statement identifies gross pay and CIS deductions. Reconcile those figures to the bank receipt without treating the deduction as a second business expense. Keep the statement with the return so the tax credit can be checked separately from trading profit.

DECISION TO RESOLVE
Do the gross income, deduction and net payment reconcile?

YOUR POSITION
Relevant year and source: ____________________
Evidence supporting your answer: ____________________
Missing item and who will obtain it: ____________________
Deadline or next review date: ____________________

1. List all contractors and payment months.
Notes: ______________________________

2. Total gross pay before CIS deductions.
Notes: ______________________________

3. Total evidenced deductions separately.
Notes: ______________________________

4. Reconcile statements to bank receipts.
Notes: ______________________________

5. Collect expenses and other personal tax information.
Notes: ______________________________

Actions agreed and responsible person:
____________________________________

Guide: https://taxsimba.co.uk/blogs/cis-deductions-self-assessment
Check the current guide and official sources before relying on a deadline or process.