CIS Subcontractor Statement Excel - Free Template

1. Open the CIS Statements sheet and enter each new statement on its own row. Use a fresh Statement Ref such as CIS-2026-004 so you can trace it later.
2. Fill in the contractor and subcontractor details, then add the tax month, statement date and work description. Keep the UTRs exact, because one wrong digit breaks the record.
3. Enter the gross amount, materials and VAT rate. The sheet then calculates the VAT, CIS deduction and net payable for you.
4. Check the payment due date and mark the Paid? column when the money has cleared. Add notes if you need to record part-payments or queries.
5. Use the Summary Dashboard to review what is outstanding and what has been settled. This is the sheet you want at month-end or before a payment run.
6. Keep the Contractor Lookup sheet up to date with each contractor and subcontractor you use regularly. That saves retyping the same details every time.

The CIS Statements sheet is for the point where the job is done and the paperwork has to match the money. A builder with 4 subcontractors on a housing job, a bookkeeper in a Ltd company, or an office manager at a plumbing firm can all use it to keep each statement in order.

Image 1 shows the main statement list with 19 columns, including Statement Ref, Contractor Name, Subcontractor Name, Tax Month, Gross Amount £, VAT £, CIS Deduction £, Net Payable £ and Paid?. That is enough detail to spot a missing deduction before it becomes a payment query.

When it saves time

If you are handling 12 statements a month, a simple sheet like this stops you hunting through email threads and PDFs. For an outfit paying £8,000 to £15,000 a week across several subcontractors, one missed line can hold up a payment run for days.

Why the layout matters

The row-by-row format suits weekly construction work because each statement stands alone. You can filter by contractor, tax month or payment status and get the answer fast without rebuilding the figures.

For CIS work, the practical rule is simple: keep the statement and supporting records for at least 6 years if you are running a company, and for the self-employed keep them for 5 years after the 31 January Self Assessment deadline for that tax year. If a statement is issued on 05/04/2026, it belongs to the 2025/26 tax year and may be needed again much later.

The sheet also helps with the tax figures that sit around the CIS deduction. If you charge £4,200 gross, £350 materials and 20% VAT on the taxable amount, the VAT and deduction need to be shown clearly so the net payable is defensible when checked.

Why the statement fields are useful

The Contractor UTR and Subcontractor UTR fields matter because they tie the record back to the right tax identities. A wrong UTR can waste half an hour on a phone call, and if you are reconciling 30 statements at month-end that soon becomes a proper delay.

Where the due date helps

The Payment Due Date column gives you a fixed date to chase. If your terms are 14 days and the statement is dated 08/04/2026, the due date lands on 22/04/2026, which is exactly the sort of date you need on screen when cash flow is tight.

The Payment Due Date column gives you a fixed date to chase, and the same year-end timing is what makes a self-assessment expense record so useful when you are matching contractor costs to the right tax period.

The most common mistake is mixing up gross, materials and net figures. If you deduct CIS from the wrong base on a £6,800 job with £800 materials, you can underpay the subcontractor by more than £150 and spend another hour undoing the error.

Another problem is sloppy status tracking. If 18 statements are marked unhelpfully as unpaid when 11 have already cleared, your cash flow view is wrong and the month-end chase list is useless.

Missing or wrong references

Statement Ref, contractor name and subcontractor name are not decoration. In a real office, one duplicated ref or a switched name can mean the wrong payment is matched, which is the sort of mistake that takes 20 minutes per query to untangle.

VAT and deduction mistakes

VAT has to be separated properly if you are VAT-registered, with the amount shown on the statement rather than buried in a single total. On a run of 10 statements, even a £5 rounding error on each line becomes £50 of unexplained difference that has to be cleared before you can sign off the figures.

This works best when you treat it as part of the payment run, not as an extra admin job. Most firms will get the best result by updating it on the same day each week that they raise purchase invoices or approve subcontractor payments.

Simple habits that keep it alive

• Enter each statement as soon as it is agreed, not at the end of the month.
• Use the Contractor Lookup sheet instead of retyping names and UTRs.
• Check the Summary Dashboard before you pay anyone.

If you have 25 to 50 active statements at a time, this routine is still manageable in Excel. Once you are pushing beyond that or need full audit trails, approval steps and live integration with your accounts software, you have outgrown a spreadsheet and should move to a proper system.

The best habit is to tie the update to one fixed event, such as Friday supplier payments or the month-end VAT review. That gives you one clean moment to check what is due, what is paid and what still needs chasing.