Check CIS Payments Online

Learn how to check your CIS payments online, track deductions and stay compliant using HMRC’s online system.

Can I Check My CIS Payments Online?

If you work in the construction industry as a subcontractor or contractor, staying on top of your CIS (Construction Industry Scheme) payments is crucial for managing your cash flow, tracking deductions and completing your tax returns accurately. One of the most common questions asked by subcontractors is whether they can check their CIS payments online. The good news is yes, there are ways to access this information through HMRC's systems – but there are some key steps you need to follow to ensure you have everything set up properly.

This article explains exactly how to view your CIS payments online, what records are available, and how to make the most of digital tools to keep your finances in order.

Understanding CIS: A Quick Refresher

The Construction Industry Scheme is a tax scheme run by HMRC that applies to most construction work carried out in the UK. Under the scheme:

  • Contractors are responsible for deducting tax from subcontractors’ payments and passing it on to HMRC

  • Subcontractors have tax deducted at 20 per cent if they are registered or 30 per cent if they are not registered

  • Gross payment status allows some subcontractors to be paid in full without deductions, depending on their tax history

CIS deductions are treated as advance payments towards the subcontractor’s tax and National Insurance bill, so keeping track of what’s been deducted is essential.

Can You Check CIS Payments Online?

Yes, if you are a subcontractor, you can check CIS deductions made by contractors by accessing your HMRC online account. However, you won’t see the actual payments you’ve received – instead, you’ll see the deductions reported to HMRC by contractors on your behalf.

For contractors, the HMRC online system allows you to view and submit CIS returns, verify subcontractors and manage deduction statements.

How to Check Your CIS Deductions as a Subcontractor

To view your CIS deductions online, follow these steps:

  1. Register for HMRC Online Services
    You need a Government Gateway user ID and password. If you don’t already have one, you can create an account at gov.uk/log-in-register-hmrc-online-services. During setup, you’ll be asked to select services relevant to you – make sure you include Self Assessment and CIS if applicable.

  2. Sign in to Your Personal Tax Account
    Once registered, log in at www.gov.uk/personal-tax-account. This is where you can access your tax information, including CIS deductions.

  3. Check Your CIS Deductions
    After logging in, go to the Self Assessment section. From there, you can view your CIS deductions claimed by contractors. These will appear as part of your tax records and can be used to check against your own records or pay slips.

It’s important to remember that only deductions reported by contractors to HMRC will appear in your account. If a contractor has failed to submit their monthly return or has submitted incorrect figures, those deductions may not yet appear.

How Contractors Use the Online CIS System

Contractors registered under CIS must:

  • Verify subcontractors with HMRC before making their first payment

  • Deduct tax at the correct rate and record the amount deducted

  • Submit a monthly CIS return online by the 19th of each month

  • Provide a payment and deduction statement to each subcontractor monthly

All of this is managed through the HMRC CIS online system. Contractors log in using their Government Gateway credentials and have access to tools for managing subcontractor records, returns and payment histories.

If you are a contractor and want to check previous CIS returns, you can do this within your Business Tax Account. These records are important for compliance and should be retained in case of an HMRC enquiry.

What If Your Deductions Are Missing?

If you are a subcontractor and notice missing or incorrect deductions when viewing your online account, the first step is to contact the contractor directly. It’s possible they have not yet submitted their CIS return or made an error.

If the contractor confirms the deduction was made but it doesn’t show in your HMRC record, you can raise the issue through your Self Assessment tax return or contact HMRC directly. Keep copies of all deduction statements provided by contractors to support your claim.

Using Your CIS Records for Tax Returns

For sole traders, CIS deductions can be reclaimed when completing your annual Self Assessment return. If you are a limited company, you claim back CIS deductions through the company’s Employer Payment Summary (EPS) under PAYE.

Having access to your CIS deductions online makes this process easier and helps avoid errors when calculating your refund or final tax liability. It is still a good idea to keep physical or digital copies of deduction statements issued by each contractor.

What Records Should You Keep?

Whether you are a contractor or subcontractor, HMRC expects you to keep certain records for at least three years after the end of the tax year they relate to. These include:

  • Invoices and receipts

  • Deduction statements

  • Contracts and agreements

  • Copies of submitted CIS returns

  • Verification details (for contractors)

Even if you are checking your CIS payments online, you must retain backup records to support any tax claims or defend against potential penalties.

Digital Tools to Help Manage CIS

In addition to the HMRC portal, many accounting software providers now offer CIS-compliant tools to help contractors and subcontractors manage their obligations. These platforms can:

  • Automatically generate deduction statements

  • Track payments made and received

  • Sync with HMRC for filing and record-keeping

  • Help you reconcile what appears in your online account

Examples include FreeAgent, Xero, QuickBooks and Sage – though features may vary depending on the package.

Final Thoughts

Being able to check your CIS payments online through HMRC can save time, reduce errors and help you stay compliant. Subcontractors can view reported deductions through their personal tax accounts, while contractors manage records via their business tax accounts. Just remember that the information you see online depends on accurate and timely reporting from all parties involved.

For subcontractors, these online records are especially important when it comes to claiming back overpaid tax. For contractors, digital accuracy helps reduce the risk of penalties and builds trust with subcontractors and HMRC alike.