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CIS COMPLIANCE FOR SUB CONTRACTORS

 

To achieve compliance sub-contractors must:

 

  • Register as a sub-contractor with HMRC to ensure that CIS deductions are made at the lower rate of 20%, as opposed to the default rate of 30%.
  • Keep records of CIS deductions taken from payments, most commonly in the form of the pay deduction statements received from contractors.

 

Sub-contractors may also wish to apply for gross payment status. You can find out more about gross payment status here.

 

Hover over the images below to find out more about CIS Compliance.

CIS COMPLIANCE FOR CONTRACTORS

Contractors, both mainstream and deemed, operating as a sole trader, as a partnership, or a limited company, must register as a contractor with HM Revenue and Customs (HMRC) under the Construction Industry Scheme (CIS) if;

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CIS COMPLIANCE FOR SUB CONTRACTORS

To achieve compliance sub-contractors must:

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THE CIS AND EXEMPTIONS

The two most commonly encountered exemptions from the CIS are:

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ONSHORE EMPLOYMENT INTERMEDIARIES: WORKING TOGETHER TO ENSURE TAX COMPLIANCE

Government introduced the Onshore Employment Intermediaries (OEI) legislation in April 2014 to regulate the use of intermediaries that disguised their workers’ employment status as self-employed

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WHAT WILL HAPPEN IF CONTRACTORS AND SUB-CONTRACTORS ARE NON-COMPLIANT WITH CIS?

Most construction businesses will be categorised as both a contractor and sub-contractor and awareness of the differing obligations of each role is essential.

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"WE ENSURE that both contractors and sub-contractors are fully compliant with the Construction Industry Scheme"

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