CIS Returns

We will ensure your Construction Industry Scheme Returns are filed correctly and on time

If you work in the Construction industry and subcontract workers to carry out construction, you are a Contractor and should be registered for the Construction Industry Scheme (CIS). If you carry out construction work for a contractor, you are a Subcontractor and should also be registered for CIS.

Under the construction industry scheme contractors deduct money from a subcontractors payments and pass it to HMRC.

The deductions count as advance payment towards the subcontractors tax and national insurance.

Contractors must register for the scheme. Subcontractors do not have to register, however deductions will be taken from their pay at a higher rate if they are not registered.

CIS covers most construction work to:

  • a permanent or temporary building or structure
  • civil engineering work like roads and bridges

For the purpose of CIS, construction work includes:

  • preparing the site – for example, laying foundations and providing access works
  • demolition and dismantling
  • building work
  • alterations, repairs and decorating
  • installing systems for heating, lighting, power, water and ventilation
  • cleaning the inside of buildings after construction work

Our team are well versed in the Construction Industry Scheme, so if you need any assistance, please give us a call.

Exceptions

You do not have to register if you only do certain jobs, including:

  • architecture and surveying
  • scaffolding hire (with no labour)
  • carpet fitting
  • making materials used in construction including plant and machinery
  • delivering materials
  • work on construction sites that’s clearly not construction – for example, running a canteen or site facilities

View our useful online resources

Mad About Bookkeeping can ensure that you are registered correctly with HMRC and that your CIS returns are filed on time each month. If you do not file your return on time each month, you will receive hefty fines from HMRC, let us help you avoid all that, so you can get on with what you do best.

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