CIS deregistration when your company closes
There is no CIS deregistration form: call or write to HMRC.
From 6 April 2026, a mainstream CIS contractor that paid no subcontractors in a month must file a nil return or notify HMRC of inactivity.
A permanent stop is a separate step: tell HMRC when your company has stopped using subcontractors completely.
After the requested cessation date, no further returns are required. Any outstanding returns from before that date still have to be filed. If you restart after permanent cessation, contact HMRC before submitting any new CIS300 returns. For a temporary inactivity period, file a monthly return with payments when you start using subcontractors again; this ends the inactivity period.
When CIS deregistration is needed
Tell HMRC when your company has stopped using subcontractors completely, including when you are closing the company.
If you have temporarily stopped using subcontractors and do not expect to make payments in the foreseeable future, you can ask HMRC to record inactivity. An inactivity request lasts up to 6 months and can be renewed.
What HMRC expects
Keep the permanent-stop notification separate from any nil-return or temporary inactivity requirement:
- You tell HMRC that the company has stopped using subcontractors.
- From 6 April 2026, a mainstream contractor with no subcontractor payments in a month must file a nil return or notify HMRC of inactivity.
After the requested cessation date, no further returns are required. Any outstanding returns from before that date still have to be filed.
Step-by-step process
1. File any outstanding CIS returns
File any outstanding CIS returns from before the requested cessation date. They remain due even after you tell HMRC that your company has stopped using subcontractors; you do not need to delay telling HMRC while you deal with them.
Keep records of the gross amount of every subcontractor payment, excluding VAT, and any deductions you made. If you made deductions, also keep records of the materials costs invoiced by the subcontractor, excluding VAT.
Before you close the company, read which CIS records to keep.
2. Check for CIS liabilities or repayments
If your company was also a CIS subcontractor and had more deducted than it needs to pay in tax, check whether it can claim a refund. Read how to claim a CIS refund.
3. Tell HMRC that CIS has stopped
Once your company has stopped using subcontractors completely, tell HMRC. For CIS general enquiries, call 0300 200 3210, Monday to Friday, 8am to 6pm. Closed bank holidays.
Contact HMRC by phone or post about a permanent stop. For a temporary pause, you can request inactivity when filing a nil return through the CIS online service, or use phone or post if you cannot use that service. Keep a record of when you contacted HMRC and any reference number given.
Write to: PT Operations, HM Revenue and Customs, BX9 1BX, United Kingdom. You do not need to include a street name, city name or PO box.
Have two details ready when you call or write: the date you stopped paying subcontractors, and the date of the last filing period for your CIS returns.
4. Deal with company closure
Before filing DS01, deal with company assets. Companies House says any assets left when the company is struck off, including payments it receives later, pass to the Crown.
That means CIS should be one part of the wider closure checklist, not a standalone task.
Temporary pause vs full stop
If you have temporarily stopped using subcontractors and do not expect to make payments in the foreseeable future, you can make an inactivity request. If you start using subcontractors again, you must file a monthly return with payments; this ends the inactivity period.
If your company has stopped using subcontractors completely, tell HMRC and stop filing monthly CIS reports. Earlier outstanding returns remain due. If you take on subcontractors again after permanent cessation, contact HMRC before submitting any new CIS300 returns so it can update your scheme.
CIS and strike-off timing
Companies House advises resolving unfinished HMRC matters before applying for strike-off. Suggested order for your CIS tasks:
- filing all outstanding CIS returns,
- paying any CIS deductions you owe to HMRC,
- claiming and receiving any refund due, and
- notifying HMRC that subcontractor work has stopped.
HMRC may object to strike-off if there is an outstanding tax liability, or for another reason such as an enquiry. Telling HMRC about cessation does not guarantee that it will not object.
Mistakes to avoid
Check that you have dealt with these points:
- Treating a temporary inactivity request as notification of a permanent stop.
- Stopping payments to subcontractors but leaving earlier CIS returns outstanding.
- Leaving a CIS refund unresolved until after dissolution: HMRC cannot process or issue refunds to a dissolved company.
- Leaving HMRC uninformed when your company has stopped using subcontractors completely.
Include your CIS tasks in your company closure checklist.
Checklist before closing
Use this practical checklist when preparing to close your company:
- Submit any outstanding CIS returns from before the requested cessation date.
- Pay any CIS deducted from subcontractors to HMRC.
- Ask HMRC to record that CIS activity has stopped.
- Resolve any CIS refund claim and receive the refund before applying for strike-off.
- Keep evidence of all calls, filings, and payment confirmations.
Before you send your final subcontractor invoice, read the final construction invoice VAT guide.