Those paying CIS workers have a legal requirement to notify their subcontractors of the payments & deductions made by them on at least a monthly basis.
You are likely meeting this requirement already when producing weekly/monthly pay remittances however there may also be a need to send a monthly summary as well if it's easier for subcontractors records. We now have created the ability to create a monthly CIS statement in line with HMRC format that will be able to generate after you have submitted your CIS300.
Once you submit your CIS300, the statements will be generated using this information and will automatically send to the worker. You can view the statements in Payroll - RTI eSubmission - CIS Statements.
If you wanted to manually send or resend a statement, you can also do this here. If you wanted to change your email settings to send ‘when user decides’, please go to Company Settings - PAYE and VAT details.
CIS Monthly Statement Example: