Ensuring Accuracy, Compliance, and Financial Integrity for Your Business
Comprehensive CIS Services for your Business
The Construction Industry Scheme (CIS) determines how payments to subcontractors for construction work must be handled by contractors. Our team of specialists, who are well-versed with the complexities of the
Construction Industry Scheme, is effective enough to help you with the whole compliance and process improvement matters. We have both CIS to employees and CIS to self-employed people as part of our CIS Services.
Our Construction Industry Scheme Services
Why Choose Our CIS Services?
01
Improve Financial Accuracy and Transparency
02
Ensure Regulatory Compliance
03
Identify and Mitigate Risks
04
Detect Fraud and Irregularities
05
Enhance Stakeholder Confidence
FAQs
1. Who is counted as a contractor or a subcontractor?
A contractor is someone who pays a subcontractor for construction work.
A business that does not do construction work but has spent more than £3m on construction in the last 12 months since making the first payment.
A subcontractor is someone who does construction work for a contractor.
2. What are CIS deductions?
The deductions made under CIS are subcontractors’ advance tax and National Insurance payments.
3. What are CIS exemptions?
The following do not need CIS registration:
a. Architecture and surveying
b. Scaffolding hire (with no labour)
c. Carpet fitting
d. Running site facilities or a canteen
4. What types of businesses are covered by CIS?
Companies, partnerships and self-employed businesses are covered by CIS.
5. What are CIS returns?
Contractors are required to complete monthly HMRC returns of all the CIS payments made:
a. Subcontractor details
b. Payments made and deductions withheld
c. Declaration regarding the employment status of all the subcontractors.
d. Declaration regarding the verification of the subcontractors.
6. How is a subcontractor verified?
A contractor needs to verify with the HMRC the registration of a subcontractor. This verification needs to be done before any payment is made to a subcontractor.
7. When are payments made to HMRC?
Deduction payments are made to HMRC each month or quarter in some cases.
8. Are employees covered by the scheme?
CIS applies to self employed workers and are not subject to PAYE.
