TaxSimba — CIS Payment and Deduction Statements: What Subcontractors Need to Keep
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
Write to the contractor identifying the tax month, payment dates and statement required. Keep the request and response. If duplicates cannot be obtained, use HMRC’s published missing-statement route rather than inventing deductions by reversing the bank payment.

DECISION TO RESOLVE
Which statement is missing, what has been requested and what evidence is available instead?

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

1. List contractors and CIS tax months.
Notes: ______________________________

2. Match each statement to bank payments.
Notes: ______________________________

3. Mark missing, duplicate or disputed amounts.
Notes: ______________________________

4. Request replacements and keep correspondence.
Notes: ______________________________

5. Tell your accountant about unresolved gaps before filing.
Notes: ______________________________

Actions agreed and responsible person:
____________________________________

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

ADDITIONAL CHECK
 HMRC’s current route is to write to PT Operations, HM Revenue and Customs, BX9 1BX. Include your name, address and UTR; the contractor’s name and address; its tax reference if known; payment dates or tax months; and why statements or duplicates are unavailable.  Check the  official missing-statement instructions  before posting, and retain a copy. Requesting evidence does not itself confirm the deduction amount or extend a return deadline. 
Source: https://www.gov.uk/what-you-must-do-as-a-cis-subcontractor/get-paid