UK CIS Compliance — subcontractor verification, deduction on the labor portion only, monthly return and payment and deduction statement. Automatic status lookup is wired in but disabled by default: HMRC exposes CIS verification only through its Transaction Engine XML, which requires a Vendor ID — the module says so rather than implying otherwise, and turns the lookup on the HMRC portal into a dated verdict, marked as self-reported.
Overview
Construction Subcontracting — United Kingdom (Construction Industry Scheme)
UK localization of the dyo_soustraitance foundation, for Odoo 19 Community. Labels are in French — as is the catalog — and cite the original term in parentheses, because that is the one you read on official documents.
What the regime says. Under the Construction Industry Scheme (CIS), the contractor verifies its subcontractor with the tax authority (HMRC), which responds with a deduction status. The contractor withholds that rate from the amounts paid, files a monthly return, and gives each subcontractor a payment and deduction statement.
The classic mistake, and how the module prevents it. The deduction does not apply to materials. A company that applies the rate to the full invoice amount withholds too much, has to repay, and loses the trust of its subcontractors; one that forgets to deduct materials from the base ends up in default. Here, the materials portion is entered on each payment and automatically leaves the deduction base — the invoice remains the gross amount, and the deduction applies only to what remains.
What the module adds to the base
CIS verification as the source: the deduction status returned by HMRC — gross payment, standard rate, or higher rate for lack of verification — and the reference of the response. Its coverage is expressed in tax years, not days: no re-verification is required as long as the subcontractor was included in a monthly return in the current tax year or one of the two previous ones (CIS340; gov.uk; HMRC manual CISR51050). It is the last inclusion in a return that resets the clock, never the verification call;
the subcontractor's Unique Taxpayer Reference (UTR). Without it, no verification is possible: the payment is refused, and says why;
the materials portion on each payment, removed from the deduction base;
the monthly return — period, due date, linked payments, totals;
the payment and deduction statement given to each subcontractor, generated from the return.
Rates, month and tax year boundaries, the number of prior tax years covered by a verification and filing deadlines are company settings, not constants in the code. Check them with your UK accountant before relying on them. By contrast, there is no longer a validity period in days: the CIS rule is expressed in tax years — from 730 to 1,095 days depending on timing — and a missed re-verification switches to the higher 30% rate.
What the module does not do
No connection to the tax authority's online service: verification and filing are done on the official portal, and their result is recorded here with its reference. No payroll, no employment status determination, no reverse-charge VAT.
Specifications
| Price | €149 excl. VAT |
|---|---|
| License | OPL-1 |
| Odoo series | 19.0: published on the Odoo Apps Store; 20.0: published on the Odoo Apps Store |
| Version | 1.1.0 |
| Edition | Odoo Community / on-premise |
| Technical name | dyo_soustraitance_uk |
| Domain | Construction and real estate |
Price excluding VAT as displayed on the Odoo Apps Store; purchase and installation are done on the Store or through your Omnifloo instance.