Construction Industry Scheme: requests for Payment Deduction Statements must be made in writing

As of 1 July 2024, due to security risks identified, HMRC will not provide Construction Industry Scheme (CIS) data over the phone either to agents or to the CIS-registered taxpayer themselves. 

CIS-registered taxpayers are advised, where possible, to ask their Contractor(s) for copies of any missing statements. Where this is not possible, requests to HMRC for CIS Payment Deduction Statements must be made in writing to:

PT Operations
HM Revenue and Customs
BX9 1BX

Requests should include:

• the subcontractor's name, address and Unique Taxpayer Reference (UTR)
• the name and address of the contractor, along with their tax reference (if known)
• the payment dates or months for which details are required 
• a reason why the statements are not otherwise available

HMRC aim to respond to written requests for CIS Payment Deduction Statements within 15 working days.