Further changes to HMRC’s CIS Helpline for subcontractors

In line with HMRC’s current approach that looks to reduce helpline services primarily in favour of steering taxpayers to use online self-service, a further change has been introduced to the CIS helpline.

However, unlike the changes introduced to the subcontractor registration process whereby HMRC will no longer accept telephone registrations with its preferred route being a digital application or alternatively a postal application there is no online self-service offering for this latest change.

With effect from 1 July 2024 HMRC stopped issuing Payment Deduction Statements (PDS) from the CIS helpline stating that this change has been made to “improve our processes and keep your data secure”.

For those subcontractors that suffer a CIS tax deduction the PDS is their record of the amount of CIS tax that the contractor has deducted and therefore remains an important document. The PDS is documentary evidence to be held and used by the subcontractor in support of any claims for CIS tax deductions suffered within its respective tax return submitted to HMRC.

Subcontractors’ will still be able to obtain a PDS from HMRC but will be required to write and request them at the following address:

PT Operations North East England
HM Revenue and Customs
BX9 1BX 

Alternatively, subcontractors are still able to ask their contractor for a copy of any missing statements.

Only time will tell if this change in process will negatively impact subcontractors in as much as the time it takes for a postal request to be answered as opposed to a telephone request especially once you factor in HMRC’s publicised telephone waiting times.

Here at The Guild the subcontractors we engage automatically receive their PDS on time every month and, where needed we are happy to provide both duplicates and an annual statement helping our subcontractors to complete their tax returns accurately to help avoid delays with repayments.

If you want to know more about our services, please contact The Guild.

How can The Guild help?

The Guild has in-house ex-HMRC Employer Compliance and CIS experts who can help you with an HMRC enquiry, whether at the outset of the review or at a point where HMRC demands are escalating.