Self Employed short 39 - Deductions on payment and deduction statements from contractors

If you're a subcontractor in the construction industry, enter the total deductions made by your contractors from payments you received in the year 6 April 2020 to 5 April 2021. The deductions are shown on payment and deduction statements that your contractors should have given you.

Do not send these with your tax return. Even if you have already claimed a repayment of your Construction Industry Scheme (CIS) deductions, you should enter the total deductions made during the year.

Enter in the field 'Income Tax refunded or set-off' in the 'Tax refunded or set-off' section of the return, the amount of repayment received or set off against other tax due.

If you make an entry here, don't forget to include in your 'turnover' your gross receipts from all contractors, the full amount of the payments you received for the accounting period, if more than £1,000 before taking off the CIS deductions.