What is a CIS tax month?

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What is a CIS tax month? A Construction Industry Scheme (CIS) tax month runs from the 6th of one month to the 5th of the next. The first of 2026-27 runs 6 April to 5 May 2026, with its statement due by 19 May. On the 6th of one calendar month and the 5th of the next. The CIS regulations define it that way, so the first tax month of 2026-27 runs from 6 April to 5 May 2026. Within 14 days of the end of the tax month, which means by the 19th. For the tax month ending 5 November 2026, that is 19 November 2026. The one for the tax month ending 5 June, because 3 June falls between 6 May and 5 June. The statement for that month is due by 19 June. Read the full answer, with every source, at rightotax.co.uk.

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Transcript

What is a CIS tax month? A Construction Industry Scheme (CIS) tax month runs from the 6th of one month to the 5th of the next. The first of 2026-27 runs 6 April to 5 May 2026, with its statement due by 19 May. On the 6th of one calendar month and the 5th of the next. The CIS regulations define it that way, so the first tax month of 2026-27 runs from 6 April to 5 May 2026. Read the full answer, with every source, at rightotax.co.uk.

Voice and visuals made with automated software, including AI.

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