New campaign 6 October 2026 · Construction Industry Scheme
Contractors: HMRC's genuine-contact list says an email or letter about Construction Industry Scheme rates may arrive from 7 October to 7 November 2026.
HMRC added Construction Industry Scheme incorrect rates on monthly returns to its list of genuine contact on 6 October 2026. A CIS registered contractor may get an email or letter if checks suggest a deduction rate on a monthly return did not match a subcontractor's verified rate. It asks the contractor to review the returns; HMRC's entry does not mention a payment, bank details or a password.
HMRC's stated dates for this contact run until 7 November 2026.
Last reviewed 10 October 2026 · How Tax Letters checks its facts
- Who gets it
- CIS registered contractors, where checks suggest the deduction rate on their monthly returns did not match a subcontractor's verified deduction rate.
- How it arrives
- By email or letter from HMRC.
- HMRC's dates
- From 7 October 2026 up to and including 7 November 2026. HMRC's Agent Update 147 said it would write to CIS-registered contractors in October 2026.
- Clock fixed by law?
- No. HMRC's entry gives no reply-by date.
What it asks
To review your CIS monthly returns and consider the common errors guidance and any additional information provided. You may also be asked to correct any errors or give HMRC further information.
What to check
- Check the sender and the date against HMRC's entry.
- Compare what it asks: a review of your CIS monthly returns, and possibly corrections or further information.
- Any reply-by date is printed in the email or letter itself.
Does it match HMRC's description?
It matches HMRC's description if it is dated or arrives inside the dates above and asks for what HMRC says it asks. A contact that asks for something HMRC's entry does not mention, such as a payment, card details or a password, does not match that description.
HMRC's own words
From 7 October 2026 up to and including 7 November 2026, you may receive an email or letter from HMRC.
GOV.UK: Check genuine HMRC contact that uses more than one communication method, read 10 October 2026HMRC may contact you if both of the following apply: you’re a Construction Industry Scheme (CIS) registered contractor checks suggest the deduction rate reported on your CIS monthly returns did not match a subcontractors verified deduction rate when payments were made
GOV.UK: Check genuine HMRC contact that uses more than one communication method, read 10 October 2026The letter or email will ask you to: review your CIS monthly returns consider the common errors guidance and any additional information provided You may also be asked to: correct any errors provide HMRC further information
GOV.UK: Check genuine HMRC contact that uses more than one communication method, read 10 October 2026In October 2026, we will write to CIS-registered contractors where we have identified errors in their monthly returns.
GOV.UK: Agent update, issue 147, read 10 October 2026
- GOV.UK: Check genuine HMRC contact that uses more than one communication method, read 10 October 2026
- GOV.UK: Agent update, issue 147, read 10 October 2026
Checked against the sources above on the dates shown. Information, not advice.