Construction Industry Scheme returns for the period from 6 October to 5 November 2016 should be submitted online by 19 November. This includes NIL returns.

It is too easy to forget the need to submit a NIL return when no payments to subcontractors have been made. If you engage an accountant to do your CIS returns, then this will be taken care of. In our case we keep a diary and do a batch of work at about the same time each month.