If you are registered as a contarctor for the purposes of HMRC’s Construction Industry Scheme ( CIS ), you must submit a report each month giving details of subcontractors you have paid and CIS deductions. You need to send a report even if you have not paid anyone, in which case a nil declaration should be made. If you don’t submit a report you will be bombarded with letters warning of fines. Tip: If you do not expect to pay subcontractors for a while then you can avoid having to submit nil return by notifying HMRC. It will then automatically assume a nil report for the next six months.