Most construction businesses will be categorised as both a contractor and sub-contractor and awareness of the differing obligations of each role is essential.
Contractors and sub-contractors who fail to comply with the CIS guidance outlined by HMRC are vulnerable to:
Contractors can be penalised for the following:
The penalty depends on the frequency and severity of the offence. Penalties can be reduced through unprompted and prompted disclosures.
Hover over the images below to find out more about CIS Compliance
"WE ENSURE that both contractors and sub-contractors are fully compliant with the Construction Industry Scheme"
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