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• What is CIS?
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Self Employed Construction Workers
Construction Industry Scheme (CIS)

What is the new CIS?

The new Construction Industry Scheme (CIS) has been effective since the 6th April 2007 and affects the income tax of self-employed construction contractors, with an impact on contractors, subcontractors, self-employed construction workers, and others in the construction industry in the United Kingdom.

Contractors

An emphasis will be placed on certain areas allowing little room for contractors to make mistakes with the outcome being automatic penalties.

These changes include making sure that new subcontractors are registered with HM Revenue & Customs (HMRC) and also checking with HMRC whether gross or net payments need to be made to each.

One thing that will no longer have to be filed is the CIS annual return, but a monthly return outlining and detailing all payments made to subcontractors will need to be submitted no later no later than 14 days after the end of every tax month. This replaces the previous voucher system.

On the monthly return, a declaration of employment status must be made for of all workers that have been listed. All returns must be submitted within the month, or a penalty could be issued. Returns can be submitted via the internet or on paper.

Sub-Contractors

You will not have to re-register if you are already with the CIS scheme, but if you are a new sub-contractor then you will be required to register with HMRC.

CIS registration cards or certificates will no longer be needed however it will be your responsibility to ensure that you are properly registered on the HMRC system. If this is failed to be done, you will not be paid.

For more information on the new CIS scheme, please contact us.

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